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Analisis perbedaan tingkat konservatisme sebelum dan sesudah konvergensi IFRS pada perusahaan properti, real estat, dan konstruksi di Bursa Efek Indonesia
Get PDFPerusahaan, yang terdaftar di Bursa Efek Indonesia (BEI), wajib menyusun laporan keuangan berdasarkan prinsip-prinsip akuntansi yang terdapat dalam rerangka konseptual. Salah satu prinsip yang digunakan adalah konservatisme akuntansi. Sebelum konvergensi IFRS, pengukuran elemen-elemen laporan keuangan berdasarkan historical cost, di mana biaya yang terjadi di masa lalu digunakan sebagai dasar pencatatan masa kini. Setelah konvergensi IFRS, pengukuran tersebut berubah menggunakan professional judgment di mana penilaiannya lebih optimis karena perusahaan dapat mengakui perubahan nilai suatu elemen laporan keuangan sesuai dengan nilai wajar. Oleh karena itu, penelitian ini bertujuan untuk menganalisis perbedaan tingkat konservatisme sebelum dan sesudah konvergensi IFRS pada perusahaan properti, real estat, dan konstruksi di BEI periode 2006-2007 dan 2012-2013.
Desain penelitian merupakan kuantitatif dengan variabel konservatisme akuntasi. Obyek penelitian adalah perusahaan properti, real estat, dan konstruksi yang terdaftar di BEI periode
2006-2007 dan 2012-2013. Sumber data diperoleh dari situs BEI
dan situs yahoo finance berupa laporan keuangan serta data saham berupa harga saham dan volume saham. Teknik analisis data
menggunakan paired sample t-test.
Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan tingkat konservatisme sebelum dan sesudah konvergensi IFRS. IFRS memungkinkan perusahaan tetap menggunakan konservatisme jika metode tersebut dapat menghasilkan informasi terbaik yang bisa dicapai oleh perusahaan. Saat perusahaan berada dalam situasi ketidakpastian yang tinggi, maka perusahaan akan cenderung lebih konservatif. Konservatisme juga dianggap mampu menyelesaikan masalah keagenan yang terjadi, yaitu adanya asimetri informasi dalam penyusunan laporan keuangan yang menimbulkan kesempatan bagi perusahaan untuk melakukan manajemen laba
Pembuatan Sistem Informasi Manajemen Proyek Berbasis Web pada CV X
Get PDFPerkembangan pesat dunia jasa konst
ruksi di Indonesia ditandai dengan
banyaknya proyek berskala besar yang dibangun oleh pemerintah, swasta ataupun
gabungan dari keduanya. Fakta ini merupakan peluang bisnis sekaligus tantangan bagi
masyarakat dunia usaha, khususnya usaha jasa konstruksi.
Sistem manajemen proyek merupakan salah satu cara untuk membantu
mencatat dan mengontrol proyek. Pengontrolan tersebut dilakukan dengan cara
mencatat semua aktivitas mulai dari pere
ncanaan hingga proyek tersebut selesai
dikerjakan
CV X adalah perusahaan yang bergerak di bidang kontraktor dan berdiri pada
tahun 2007. CV ini beralamatkan di Jalan Eltari Radamata. Pemilik CVnya yaitu,
Bapak Hans Leba Jara. Cv ini memiliki permasalahan dalam pembuatan rencana
anggaran biaya (RAB) karena
harus memakai software yang terpisah. Selain itu,
klient dalam hal ini dinas atau instansi
yang menggunakan jasa CV X tidak dapat
mengetahui perkembangan proyeknya, tidak dapat mengontrol pengaksesan data oleh
internal CV.
Sistem yang dibuat dapat menangani pembuatan Rencana Anggaran Biaya dan
Penawaran tanpa memakai software terpisah serta pencatatan terhadap semua pihak
yang terkait mulai dari internal CV samp
ai dengan klien. Dengan begitu dapat
dilakukan kontrol pengaksesan data untuk
setiap karyawan, dan lain sebagainya.
Pembuatan sistem informasi manajemen proyek ini dibuat berbasis web sehingga
lebih mempermudah dalam pengaksesan informasi dari mana saja selama tersedia
koneksi internet.
Dengan adanya aplikasi ini pihak CV terbantu dalam pencatatan dan
pengontrolan semua aktivitas proyek. Selain itu juga membantu dalam mengontrol
sejauh mana perkembangan sebuah proyek. Dan tentunya klien dapat terbantu karena
dapat melihat progres proyek mereka samp
ai sejauh mana. Pemakaian material atau
barang dapat lebih maksimal karena tidak adanya barang yang di masukkan ke
Rencana Anggaran Biaya atau Pena
waran secara berulang – ulang
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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 PERBEDAAN TINGKAT KONSERVATISME SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN PROPERTI, REAL ESTAT, DAN KONSTRUKSI DI BURSA EFEK INDONESIA
Get PDFThe company, which is listed on the Indonesia Stock Exchange (IDX), are required to prepare financial statements based on accounting principles contained in the conceptual framework. One of the principles used is accounting conservatism. Before the convergence of IFRS, the measurement elements of financial statements based on historical cost, where the cost of that happened in the past is used as the basis for the present recording. After convergence of IFRS, these measurements changed using professional judgment in which the assessment is more optimistic because the company may recognize changes in the value of an element of financial statements in accordance with fair value. Therefore, this study aimed to analyze the differences in the level of conserva-tism before and after the convergence of IFRS on company property, real estate, and construction in the period 2006-2007 and 2012-2013 which is listed on the IDX. The results showed that there was no difference in the level of conservatism before and after IFRS convergence. IFRS allows companies to keep using conservatism if the method can produce the best information that can be achieved by the company. Currently the company is in a situation of high uncertainty, the company will tend to be more conserva-tive. Conservatism is also considered to be able to resolve agency problems that occur, namely the existence of information asym-metry in the preparation of financial statements that give rise to opportunities for companies to manage earning
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe 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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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