1,721,270 research outputs found
ANALISIS KEMAMPUAN ARUS KAS OPERASI DAN KOMPONEN-KOMPONEN AKRUAL TERHADAP PREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAAN CONSUMER GOODS, INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2011-2015
No full textUlFA FAJARINI. Analysis the Ability of Operating Cash Flow and Accruals Components on Prediction of Future Cash Flow of Customer Goods, Basic Industries and Chemicals Companies Listed in BEI 2011-2015. This research studied the impact of operating cash flow, changes in account receivables and changes in accounts payables were used as an independent variabel which were assumed have an impact to prediction of future cash flow (dependent variabel) proxied by Operating cash flow on the periode t+1. Period used are four years, from 2011 to 2015, using secondary data such as financial statements published by Bursa Efek Indonesia (BEI). The techniques used for sampling is purposive sampling, hence 27 company with a total population of 80. The result of this study show that operating cash flow significantly affect to prediction of future cash flow. Changes in Account Receivable and Account Payable had no significant influence to prediction of future cash flow in Consumer Goods, Basic Industries and Chemicals Companies in BEI 2011-2015.
Keyword: Prediction future cash flow, operating cash flows, accrual components, changes in account receivables, changes in account payables
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
No full text“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
POLITENESS STRATEGIES OF REFUSAL IN THE MOVIE ENTITLED RISE OF THE GUARDIANS (A Pragmatics Approach)
No full textABSTRACT Annisa Ayu Fajarini. C0310008. Politeness Strategies of Refusals In The Movie Entitled Rise of The Guardians (A Pragmatics Approach). Thesis: English Department, Faculty of Cultural Sciences, Sebelas Maret University. The research is conducted to analyze the politeness strategies used by the characters in the movie Rise of the Guardians in delivering refusal expression. It is also conducted to identify the factors which influence the characters in delivering refusal expression using politeness strategies in the movie entitled Rise of the Guardians. The research uses Pragmatics as an approach which concern on the refusal expression as the data. This research employs descriptive qualitative reserach. This research applies purposive sampling technique in order to take all data of the dialogue containing refusal expression uttered by the characters in the movie. There are twenty-seven dialogues chosen as the data and classified into four strategies from Brown and Levinson’s politeness theory (1987). There are two findings in this research. First, there are two types of refusal expression employs by the characters in the movie, namely direct and indirect refusal. The characters also use for types of politeness strategy, they are Bald On-Record, Positive Politeness, Negative Politeness and Off-Record Strategy. The characters in the movie mostly used direct refusal and its followed by positive politeness when uttering refusal expression. The last finding shows that there are some factors that influence the characters in delivering refusal and politeness strategy. Those social factor are social distance scale, status scale and formality scale. Keywords: refusal expression, speech acts, politeness strateg
ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL (STUDI KASUS PADA PT. KARYA SARANA KONSTRUKSI PEKANBARU TAHUN 2018)
No full textABSTRAK
“ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL
(Studi Kasus pada PT. Karya Sarana Konstruksi Pekanbaru Tahun 2018)”
OLEH:
NINA SANY FAJARINI
NIM: 11573202110
Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mengetahui kualitas laporan keuangan pada PT. Karya Sarana Kontruksi menurut Standar Akuntansi Keuangan dan Undang-Undang Pajak Penghasilan. Dengan melakukan rekonsiliasi, perseroan tidak perlu membuat dua pembukuan untuk tujuan yang berbeda. Perseroan cukup melakukan koreksi terhadap pos-pos yang berbeda. Koreksi positif akan menambah penghasilan kena pajak, sedang koreksi negatif akan mengurangi penghasilan kena pajak. Hasil penelitian ini menunjukkan adanya beda antara laba perhitungan beban pajak menurut perusahaan dengan peneliti. Perbedaan ini dikarenakan laporan komersial disusun berdasar Standar Akuntansi Keuangan, sedang laporan keuangan fiskal disusun sesuai peraturan perpajakan. Ketentuan perpajakan mempunyai kriteria tertentu tentang pengukuran dan pengakuan terhadap unsur-unsur yang umumnya terdapat dalam laporan keuangan. Ukuran itu, dapat saja kurang sejalan dengan prinsip akuntansi (komersial). Contohnya: transaksi-transaksi pendapatan dan biaya tertentu yang boleh diakui akuntansi tetapi tidak boleh diakui oleh pajak, atau sebaliknya. Dengan demikian, apabila terjadi ketidaksesuaian antara ketentuan perpajakan dan praktek atau standar akuntansi yang berlaku umum, Undang-Undang Perpajakan mempunyai prioritas untuk dipatuhi diatas praktek kelaziman akuntansi.
Kata Kunci : Koreksi Fiskal, Rekonsliasi Fiska
UPAYA JURU PARKIR TIDAK RESMI DALAM MENINGKATKAN KESEJAHTERAAN KELUARGA DI JALAN ROTOWIJAYAN, KADIPATEN, KERATON, YOGYAKARTA
No full textNur Fajarini Rifdah, Upaya Juru Parkir Tidak Resmi dalam Meningkatkan Kesejahteraan Keluarga di Jalan Rotowijayan, Kadipaten, Keraton, Yogyakarta, Skripsi Yogyakarta: Prodi Ilmu Kesejahteraan Sosial, Fakultas Dakwah dan Komunikasi UIN Sunan Kalijaga Yogyakarta. Salah satu topik permasalahan di Indonesia yaitu pengangguran dan ketika andil pemerintah masih kurang, kehadiran sektor informal milik swasta ataupun mandiri mampu berperan sebagai penampung dan peluang bagi para pencari kerja. Salah satunya di Yogyakarta, menurut BPS presentase pekerja sektor informal sebanyak 55,68%, salah satunya tukang parkir atau selanjutnya disebut juru parkir. Juru parkir kemudian digolongkan kembali menjadi dua, yaitu resmi dan tak resmi. Akibatnya bagi juru parkir tidak resmi mengalami kerugian berupa ketidakmenentuan jumlah pendapatan yang mengakibatkan ketidaksejahteraan keluarga. Hal tersebut menjadikan perlunya upaya untuk dapat meningkatkan kesejahteraan keluarga.
Metode penelitian ini menggunakan deskriptif kualitatif. Teknik penarikan informan menggunakan purposive berdasarkan kriteria. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Seluruh data dilihat validitasnya menggunakan teknik triangulasisumber dan data, serta dianalisis melalui proses reduksi data, penyajian data, dan penarikan kesimpulan.
Hasil penelitian ini menunjukkan ada beberapa upaya yang dilakukan juru parkir tidak resmi dalam meningkatkan kesejahteraan keluarga, yaitu: melakukan peningkatan kebutuhan hidup, diversifikasi pekerjaan, menggunakan tenaga dan sumber lain dalam keluarga, serta memanfaatkan sosial
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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