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ANALISIS EFEKTIFITAS AUDIT TOOLS AND LINKED ARCHIVE SYSTEM DALAM MENUNJANG PROSES AUDIT LAPORAN KEUANGAN (Studi Kasus pada Kantor Akuntan Publik MSH)
No full textPerkembangan ilmu pengetahuan dan teknologi yang pesat pada era saat ini atau biasa
disebut kemajuan digitalisasi, salah satunya adanya perubahan yang signifikan pada
kemajuan teknologi informasi dalam bidang keuangan dan pemeriksaan berbasis komputer.
Audit Tools And Linked Archive System (ATLAS) merupakan salah satu kemajuan
perkembangan dibidang keuangan dan pemeriksaan auditor. Penelitian ini dilakukan
bertujuan untuk mengAnalisis Efektifitas Audit Tools And Linked Archive System Dalam
Menunjang Proses Audit Laporan Keuangan pada Kantor Akuntan Publik MSH. Penelitian
yang digunakan adalah kualitatif deskriptif, berdasarkan kajian teori, hasil dari penelitian
terdahulu, dan hasil wawancara akuntan publik. Kajian, data historis, dan hasil wawancara,
kemudian dikumpulkan, dianalisa, dan diperoleh kesimpulan. Kantor Akuntan Publik MSH
menggunakan ATLAS sebagai Kertas kerja audit yang dikerjakan dengan tujuan agar
mempermudah proses audit yang dilakukan. Penerapan Audit Tools And Linked Archive
System (ATLAS pada Kantor Akuntan Publik MSH diterapkan secara berkala dan bertahap
dan dijadikan sebagai salah satu alat penunjang yang mampu membantu auditor dalam
melaksanakan prosedurnya.
Kata Kunci : Laporan Keuangan, Audit, Atlas
The rapid development of science and technology in the current era or commonly called
digitalization progress, one of which is a significant change in the advancement of information
technology in the field of finance and computer-based auditing. Audit Tools And Linked
Archive System (ATLAS) is one of the developments in the field of finance and auditor audits.
This study was conducted with the aim of analyzing the effectiveness of Audit Tools And
Linked Archive System in supporting the Financial Statement Audit Process at MSH Public
Accounting Firm. The research used is qualitative descriptive, based on theoretical studies,
results from previous research, and the results of interviews with public accountants. Studies,
historical data, and interview results are then collected, analyzed, and conclusions are
obtained. MSH Public Accounting Firm uses ATLAS as an audit working paper which is carried
out with the aim of simplifying the audit process carried out. The implementation of the Audit
Tools And Linked Archive System (ATLAS) at MSH Public Accounting Firm is implemented
periodically and gradually and is used as one of the supporting tools that can assist auditors
in carrying out their procedures.
Keywords: Financial Statements, Audit, Atla
PENERAPAN MODEL KOOPERATIF TIPE MAKE A MATCH UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR HIWAR DI MAS PLUS PADANG GANTING
No full textPenelitian ini bertujuan untuk mendeskripsikan aktivitas belajar siswa dan hasil belajarnya dengan menggunakan model pembelajaran kooperatif tipe make a match dalam pembelajaran hiwar. Penelitian ini merupakan Penelitian Tindakan Kelas yang terdiri dari dua siklus. Setiap siklus terdiri dari perencanaan, tindakan, observasi dan refleksi. Pengumpulan data dilakukan melalui observasi dan kemudian dianalisis dengan menggunakan teknik deskriptif kualitatif. Hasil analisis data menunjukkan bahwa tipe make a match dapat meningkatkan aktivitas dan prestasi belajar siswa kelas X MAS Plus Padang Ganting. Relevansi aktivitas belajar siswa pada siklus II meningkat sekitar 23,11%, dan aktivitas belajar siswa yang tidak relevan menurun sekitar 16,26% pada siklus II. Pemahaman siswa terhadap hiwar meningkat 13,33% dan ketuntasan belajar juga meningkat 20,86% pada siklus II.This study aims to describe studentsÔÇÖ activities and their learning outcomes using make a match type of cooperative learning model in learning hiwar. This research is a classroom action research consisting of two cycles. Each cycle consists of planning, action, observation and reflection. Data were collected through observation and then analyzed by using descriptive qualitative technique. The results of the data analysis indicate that make a match type can increase the activity and learning achievement of class X MAS Plus Padang Ganting students. The relevancy of studentsÔÇÖ activities and learning activities in cycle II is increased for about 23.11%, and the unrelevancy of studentsÔÇÖ activities and learning activities is decreased for about 16.26% in cycle II. While, studentsÔÇÖ understanding about hiwar is increased 13.33%, and learning completeness is also increased 20.86% in cycle II
Pengaruh Lingkungan Kerja, Kompensasi, Disiplin Kerja Dan Etos Kerja Terhadap Kinerja Pegawai Cabang Dinas Wilayah II Dinas Pendidikan Provinsi Sumatera Barat
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja, kompensasi, disiplin kerja, dan etos kerja terhadap kinerja Pegawai. Penelitian ini dilatarbelakangi oleh lingkungan kerja yang dirasa kurang mendukung dalam pelaksanaan pekerjaan, penerimaan kompensasi yang dirasakan masih rendah, kesadaran atas kehadiran di tempat kerja yang masih rendah, ketaatan atas aturan dan etika berperilaku yang masih dilanggar, dan kinerja pegawai yang masih belum stabil dan cendrung rendah pada pegawai Cabang Dinas Wilayah II Dinas Pendidikan Provinsi Sumatera Barat. Jenis penelitian menggunakan pendekatan kuantitatif dengan metode regresi linier berganda. Teknik pengumpulan data dengan kuesioner, observasi dan wawancara. Responden penelitian ini adalah 35 orang pegawai di Cabang Dinas Wilayah II Dinas Pendidikan Provinsi Sumatera Barat. Metode penarikan sampel mengunakan metode total sampling dimana seluruh populasi dalam penelitian ini dijadikan sampel penelitian. Pengujian hipotesis dihitung dengan program IBM Statistical Package for Social Science (SPSS) versi 26.0. Dari hasil penelitian ini ditemukan bahwa secara parsial lingkungan kerja berpengaruh signifikan terhadap kinerja pegawai, kompensasi berpengaruh signifikan terhadap kinerja pegawai, disiplin Kerja berpengaruh signifikan terhadap kinerja pegawai, etos kerja berpengaruh signifikan terhadap kinerja pegawai, dan lingkungan kerja, kompensasi, disiplin kerja dan etos kerja secara bersama-sama berpengaruh signifikan terhadap kinerja pegawai Cabang Dinas Wilayah II Dinas Pendidikan Provinsi Sumatera Barat
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Penggunaan Sistem Informasi Karir dan Kenaikan Pangkat Guru Cabang Dinas Wilayah II Kota Pariaman
Full text linkPenelitian ini bertujuan untuk mengeksplorasi dan menganalisis peran Platform Merdeka Mengajar dan aplikasi E-Kinerja dalam mendukung karir dan proses kenaikan pangkat guru di Cabang Dinas Wilayah II Kota Pariaman. Metode penelitian yang digunakan adalah pendekatan deskriptif dengan pengumpulan data melalui wawancara kemudian dianalisis menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa Platform Merdeka Mengajar (PMM) memberikan dukungan penting dalam pengembangan karir guru dengan menyediakan akses ke sumber daya pendidikan terkini dan meningkatkan interaksi dengan siswa. E-Kinerja, di sisi lain, memfasilitasi evaluasi kinerja yang lebih terukur dan objektif, memberikan dasar yang kuat untuk pengambilan keputusan terkait kenaikan pangkat guru di Cabang Dinas Wilayah II Kota Pariaman. Kemudian dilahirkan sebuah inovasi Sistem Informasi Karir dan Kenaikan Pangkat Guru untuk mempermudah pengelolaan administrasi karir dan kenaikan pangkat Guru di Cabang Dinas Wilayah II Kota Pariaman
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 linkWe 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 linkWe 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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