1,720,958 research outputs found
Menilai Kinerja Keuangan Berdasarkan Rasio Keuangan, Economic Value Added (EVA) And Financial Value Added (FVA) : Studi Kasus Pada BPRS AL SALAAM
No full textThis study aims to measure the company's performance, using the analysis of financial ratios, Economic Value Added (EVA) and Financial Value Added (FVA). This study uses a qualitative descriptive method with quantitative data. This is the research method used secondary data that is collected in the form of numbers, then data were summarized, processed and analyzed, and finally descript of existing problems.The results of this study indicate that the measurement of the financial performance of BPRS Al Salaam based on the liquidity ratio performs well, the solvency ratio of the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) is also still too high, the activity ratio of the Total Asset Turnover (TAT) value. ) and Fix Asset Turnover (FAT) is quite good, and for the profitability ratio, the best ROA, ROE, NPM and BOPO values occurred in 2017-2019 and decreased in 2020-2021. The Economic Value Added (EVA) and Financial Value Added (FVA) values both show a positive value. This means that the company is able to create added value both economically and financiallyPada penelitian ini bertujuan untuk mengukur kinerja perusahaan, menggunakan analisis rasio-rasio keuangan, Economic Value Added (EVA) dan Financial Value Added (FVA). Penelitian ini menggunakan metode deskriptif kualitatif dengan data kuantitatif. Hasil penelitian ini menunjukkan bahwa pengukuran kinerja keuangan BPRS Al Salaam berdasarkan rasio likuiditas berkinerja baik, pada rasio solvabilitas nilai Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR) juga masih terlalu tinggi, pada rasio aktivitas nilai Total Asset Turnover (TAT) dan Fix Asset Turnover (FAT) kurang baik, dan untuk untuk rasio profitabilitas, nilai ROA, ROE, NPM dan BOPO kinerja terbaik terjadi pada tahun 2017-2019 dan mengalami penurunan pada tahun 2020-2021. Untuk nilai Economic Value Added (EVA) dan Financial Value Added (FVA) sama-sama menunjukkan nilai yang positif. Artinya perusahaan mampu dalam menciptakan nilai tambah baik secara ekonomis maupun financialnya
Persepsi Pengelola dan Nasabah Terhadap Implementasi Kepatuhan Syariah pada BMT Muamalah Mandiri Depok
No full textThis research aims to reveal the perceptions of managers and customers regarding the implementation of sharia compliance. The object of this research is the Sharia Savings and Loans and Financing Cooperative BMT Muamalah Mandiri Depok. This research uses qualitative descriptive analysis with interview. The results of the research show that through six indicators for assessing the supervision of the sharia supervisory board, namely integrity, competence, financial reputation, duties and obligations, product supervision based on sharia principles, and concurrent positions are in accordance with sharia principles. However, there are obstacles in the supervision process, because the management and customers have minimal knowledge of sharia. Therefore, sharia education is needed from the sharia supervisory board. Riset ini bertujuan untuk mengungkapkan persepsi manajer dan nasabah terhadap penerapan kepatuhan syariah. Objek penelitian ini adalah Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT Muamalah Mandiri Depok. Penelitian ini menggunakan analisis deskriptif kualitatif dengan wawancara. Hasil penelitian menunjukkan bahwa melalui enam indikator penilaian pengawasan dewan pengawas syariah yaitu integritas, kompetensi, reputasi keuangan, tugas dan kewajiban, pengawasan produk berdasarkan prinsip syariah, dan rangkap jabatan sudah sesuai dengan prinsip syariah. Namun, terdapat kendala dalam proses pengawasan, karena pengelola dan nasabah yang minim pengetahuan syariah. Sehingga, perlu edukasi syariah dari dewan pengawas syariah
Faktor Non Financial Dan Islamic Social Reporting Disclosure Perbankan Syariah Indonesia
No full textThe study aims to investigate the Islamic Social Reporting Disclosure (ISRD) practicesin Sharia Banks of Indonesia and determine the non financial factors that may influence to level of ISRD on 2010 – 2012. The samples in this study are 30 annual reports of sharia banks for three years. Level of ISRD is measured by ISR index that have six categories including investment and finance, corporate governance, product and services, employee, society, and environment. This study identified three non financial factors that influence to level of ISRD such as Media Exposure, main institusional ownership, and Islamic governance score (IG-score). Average ISR disclosure for three years had reached 55%. The test result by multiple linear regression test showed that only Media Exposure and IG-score have a significant to level of ISRD positively. On the other side, main institusional ownership doesn’t have a significant to level of ISRD. In addition, this study found profitability as control variable doesn’t have a significant to level ISRD too
Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit Umum Haji Surabaya Dalam Pandangan Maqashid Syariah
No full textThis study aims to analyze the application of environmental accounting in the Hajj public hospital in the view of maqashid sharia. The hospital which is the object of this research is RSU Haji Surabaya. This study uses a qualitative analysis method and a literature study approach. Sources of data use secondary data, namely in the form of journal literature and the official hospital website. Based on the research results, it is known that RSU Haji has implemented environmental accounting by issuing environmental costs. Costs incurred related to waste management at RSU Haji Surabaya consist of water costs, decoration service fees, cleaning service fees, waste management costs, building and building maintenance costs and road maintenance, irrigation, installation and network costs. The implication of environmental accounting at RSU Haji Surabaya is an implementation of objectives in maqashid sharia. Expenditures for maintaining the environment and buildings and treating hospital waste as a form of implementation of the goals of hifzdul nafs or protecting the soul and hifdzul bi'ah or protecting the environment, where the hospital prioritizes the comfort of patients and also the community around the hospital. In addition, the costs for providing facilities and infrastructure related to the provision of prayer rooms, wudlu places and separate bathrooms are the implementation of hifdzul dein or guarding religion.Keywords: Environmental Accounting, Waste, Hospital, Maqashid Syariah Penelitian ini bertujuan untuk menganalisis penerapan akuntansi lingkungan di rumah sakit umum haji dalam pandangan maqashid syariah. Rumah sakit yang menjadi objek penelitian ini adalah RSU Haji Surabaya. Penelitian ini menggunakan metode analisis kualitatif dan pendekatan studi literatur. Sumber data menggunakan data sekunder yaitu berupa literatur jurnal dan website resmi rumah sakit. Berdasarkan hasil penelitian diketahui bahwa RSU Haji telah menerapkan akuntansi lingkungan dengan mengeluarkan biaya-biaya lingkungan. Biaya yang dikeluarkan terkait pengelolaan limbah di RSU Haji Surabaya terdiri dari biaya air, biaya jasa dekorasi, biaya jasa kebersihan, biaya pengelolaan sampah, biaya pemeliharaan gedung dan gedung serta pemeliharaan jalan, irigasi, instalasi dan biaya jaringan. Penerapan akuntansi lingkungan di RSU Haji Surabaya merupakan implementasi tujuan maqashid syariah. Pengeluaran untuk memelihara lingkungan dan bangunan serta mengolah limbah rumah sakit sebagai wujud pelaksanaan tujuan hifzdul nafs atau menjaga jiwa dan hifdzul bi'ah atau menjaga lingkungan, di mana rumah sakit mengutamakan kenyamanan pasien dan juga masyarakat sekitar RSU. Selain itu, biaya penyediaan sarana dan prasarana seperti mushola, tempat wudlu dan kamar mandi terpisah merupakan pelaksanaan hifdzul diin atau menjaga agama.Kata kunci: Akuntansi Lingkungan, Sampah, Rumah Sakit, Maqasid Syaria
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
Analisis Kepatuhan Pajak pada Pelaku UMKM Ditinjau dari Sistem dan Pelayanan Pajak
No full textThis study aims to analyze the knowledge and understanding in the application of the taxation system as well as the tax services provided by tax officers or the tax authorities to see the compliance of MSME taxpayers in Banyumas Regency. Observations were made based on qualitative descriptive interpretive methods with sampling techniques through interviews and questionnaires to 11 MSME actors interviewed in Banyumas Regency, using purposive sampling analysis tool. The results showed that knowledge and understanding of taxes had been widely known by the research objects of MSMEs in Banyumas Regency. So that respondents can accept well the tax system that is applied, in order to assist taxpayers in calculating and reporting the tax payable. However, there are still negative opinions according to taxpayers in the services provided by officers that are not in accordance with the taxpayers' expectations.Penelitian ini bertujuan untuk menganalisis pengetahuan dan pemahaman dalam penerapan sistem perpajakan juga meliputi pelayanan perpajakan yang diberikan oleh petugas pajak atau fiskus untuk melihat kepatuhan wajib pajak UMKM di Kabupaten Banyumas. Observasi dilakukan berdasarkan metode kualitatif deskriptif interpretif dengan teknik pengambilan sampel melalui wawancara dan kuesioner kepada 11 pelaku UMKM yang diwawancarai di Kabupaten Banyumas, dengan metode purposive sampling. Hasil penelitian menunjukan bahwa pengetahuan dan pemahaman pajak telah banyak diketahui oleh objek penelitian UMKM di Kabupaten Banyumas. Sehingga, responden dapat menerima dengan baik sistem pajak yang di terapkan, guna untuk membantu wajib pajak dalam menghitung dan melaporkan pajak terutang. Namun, masih adanya opini negatif menurut wajib pajak dalam pelayanan yang diberikan petugas yang belum sesuai dengan harapan wajib pajak
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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