1,720,960 research outputs found

    ANALISIS KINERJA SISTEM INFORMASI AKUNTANSI STUDI EMPIRIS PADA BADAN USAHA MILIK DAERAH (BUMD) DI KOTA PALEMBANG

    Full text link
    Penelitian ini bertujuan untuk mengetahui bagaimana kinerja sisteminformasi akuntansi yang diukur melalui intensitas penggunaan sisteminformasi akuntansi dan tingkat kepuasan pemakai sistem informasiakuntansi pada Badan Usaha Milik Daerah (BUMD) di KotaPalembang. Penelitian dilakukan di 9 Badan Usaha Milik Daerah(BUMD) di Kota Palembang. Penelitian dilakukan dengan memberikankuisioner yang berisikan pertanyaan tertutup dan pertanyaan terbukakepada Direktur Keuangan, Kepala Bagian Keuangan, Kepala SubBagian Keuangan, Bendahara, Kasir, Staf Keuangan dan bagian lainyang memberikan kontribusi terhadap sistem informasi akuntansi dandiperoleh 62 responden. Data yang digunakan meliputi data primer dansekunder. Setelah Data diperoleh lalu dilakukan analisis denganmenggunakan analisis kuantitatif dan kualitatif deskriptif. Alat analisisyang dipakai adalah SPSS Versi 12.00.Hasil penelitian adalah kinerja sistem informasi akuntansi pada BadanUsaha MilikDaerah (BUMD) di Kota Palembang sangat tinggi/sangatbaik ini terlihat dari total skor penilaian intensitas penggunaan sisteminformasi akuntansi mencapai 280 dari skor maksimum 310 denganpersentase 91,10% katagori sangat tinggi/sangat baik dan total skorkepuasan pemakai sistem informasi akuntansi di Badan Usaha MilikDaerah (BUMD) di Kota Palembang mencapai total skor 3558 dari skormaksimum 4030 dengan persentase 88,29% katagori sangattinggi/sangat baikKata Kunci : Kinerja, sistem informasi akuntansi, Intensitas penggunaansistem informasi akuntansi dan Kepuasan pemakai sistem informasiakuntansi

    PENILAIAN KESEHATAN PERBANKAN SYARIAH PADA PT. BANK TABUNGAN NEGARA (PERSERO) TBK MENGGUNAKAN METODE RGEC

    Full text link
    PT Bank Tabungan Negara adalah bank milik pemerintah yang berfokus pada pembiayaan perumahan. Bank BTN tidak cukup punya kemampuan untuk ikut mendorong pembangunan perumahan rakyat dan nilai kredit macet Bank BTN terus membesar setiap tahun. Adapun Tujuan dari penelitian ini untuk mengetahui Kesehatan PT Bank Tabungan Negara Unit Usaha Syariah dengan menggunakan metode RGEC dan Rasio mana yang perlu ditinjau ulang dalam prinsip kehati-hatian (prudential banking) pada PT Bank Tabungan Negara Unit Usaha Syariah. Hasil yang telah di dapat dalam penelitian ini yaitu rasio FDR Bank BTN Syariah dari tahun 2015-2017 masing-masing sebesar 101,07%, 94,64% dan 95,91%. Sehingga Bank BTN Syariah dapat di kategorikan CUKUP SEHAT dengan memiliki rata-rata tingkat FDR sebesar 97,21%. Dari profil resiko dengan rasio likuditas dan rasio kredit, semakin rendah hasilnya mengindikasikan semakin rendah kemungkinan PT. Bank Tabungan Negara (Persero) Tbk Unit Usaha Syariah mengalami kerugian, juga laba semakin meningkat (positif)

    Going Beyond Counting First Authors in Author Co-citation Analysis

    Full text link
    The 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

    Full text link
    “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

    Full text link
    We 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

    Dispelling the Myths Behind First-author Citation Counts

    Full text link
    We 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

    Author Index

    No full text
    Nao informado

    koamabayili/VECTRON-author-checklist: VECTRON author checklist

    No full text
    We 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
    corecore