1,720,964 research outputs found
Identifikasi Dampak Pengelolaan Objek Wisata Dalam Mengurangi Tingkat Pengangguran Masyarakat Kabupaten Langkat
The existence of tourism in Langkat Regency is very influential for the community in increasing economic resources to meet their daily needs. Apart from that, the increasing popularity of tourism is also very helpful in creating new jobs for people who initially had no work at all. The aim ofthis research is to find out whether the management of tourist attractions in Langkat Regency can reduce the unemployment rate in the area. This research uses a qualitative research approach. Researchers use a qualitative approach with the aim of uncovering data described by data sources and participants. The data validity technique for data validity used in this research is data triangulation. Source triangulation means re-checkingthe level of trustworthiness of information obtained from different sources. This research shows that the existence of tourism in Langkat Regency is very influential for the community in increasing economic resources to meet their daily needs. The impact felt by the community around tourist attractions is not only limited to increasing the income of business owners, but also empowering the local community more broadly bybuilding sustainable growth through the involvement of local communities in small business.
Keywords: Tourist Attractions, Unemployment, Economic Improvemen
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBELIAN KEPERLUAN KANTOR KEBUN/PABRIK OLEH KANTOR DIREKSI MEDAN PADA PT.PD PAYA PINANG
Sistem informasi sangat penting bagi bisnis; sistem efektif yang disesuaikan dengan tuntutan bisnis dapat membantunya bekerja lebih baik dan mencapai tujuan dan visinya. Sistem informasi akuntansi yang sebaiknya digunakan harus mempunyai perhitungan berkala antara biaya dan hasil operasi, serta informasi keuangan yang diberikan organisasi kepada pihak terkait atau manajemen harus akurat dan benar, dimana tindakan perlu dilaksanakan secara akurat dan efisien, sehingga mengurangi risiko. kesalahan internal dalam menghasilkan informasi yang akan menjadi acuan pengambilan keputusan di masa depan. Tujuan dari penelitian ini adalah untuk menganalisis dan mengevaluasi implementasi sistem informasi akuntansi pembelian kebutuhan perkantoran pada kantor direktorat PT PD Paja Pinang Medan. Metode analisis deskriptif kualitatif digunakan dalam penelitian ini. Metode analisis deskriptif kualitatif meliputi analisis, deskripsi, dan ringkasan berbagai kondisi dan situasi dari berbagai data yang dikumpulkan melalui wawancara atau observasi terhadap permasalahan penelitian yang terjadi di lapangan. Temuan penelitian mengungkapkan bahwa penerapan sistem informasi akuntansi pembelian telah dilaksanakan sesuai dengan prosedur yang ada.Information systems are crucial for businesses; an effective system tailored to business demands can help it work better and achieve its goals and vision. The accounting information system that should be used must have periodic calculations between costs and operating results, and the financial information provided by the organization to relevant parties or management should be accurate and correct, where actions need to be implemented accurately and efficiently, reducing the risk of internal errors in generating information that will serve as a reference for future decision-making. The purpose of this research is to analyze and evaluate the implementation of the purchasing accounting information system for office needs at the Medan directorate office of PT PD Paja Pinang. The qualitative descriptive analysis method was used in this research. The qualitative descriptive analysis method includes the analysis, description, and summary of various conditions and situations from various data collected through interviews or observations of research problems that occur in the field. Research findings reveal that the implementation of the purchasing accounting information system has been carried out in accordance with existing procedures
Going Beyond Counting First Authors in Author Co-citation Analysis
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
Analisis Aplikasi Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara : SIMAK-BMN) pada Pengelolaan Aset Negara (Studi Kasus Pada Balai Bahasa Provinsi Sumatera Utara)
Artikel ini Sebagai upaya Good Governance, pemerintah membutuhkan tersedianya sarana dan prasarana yang memadai yang terkelola dengan baik dan efisien agar dapat melakukan penyelenggaraan pemerintahan yang menjunjung tinggi akuntabilitas. Salah satu aspek yang sangat penting untuk dijunjung tinggi nilai akuntabilitasnya adalah pelaporan Barang Milik Negara (BMN) yang harus dibuat secara transparan, agar publik mengapresiasi kinerja pemerintah. Pengelolaan BMN merupakan kewenangan dan tanggung jawab Menteri Keuangan dengan merilis suatu Sistem Aplikasi Sistem Informasi Manajemen yang disebut Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara (SIMAK-BMN). Kebijakan tersebut dituangkan dalam Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara. Berdasarkan uraian tersebut maka tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui proses implementasi kebijakan Aplikasi Sistem Informasi Manajemen Dan Akuntansi Barang Milik Negara (SIMAK-BMN) Dalam Pengelolaan Aset Negara Pada Balai Bahasa Provinsi Sumatera Utara (BBPSU) serta faktor determinan apa saja yang dialami. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dan sekunder dengan pengumpulan data melalui tiga metode yaitu: Observasi, Dokumentasi, Interview (wawancara). Temuan penelitian menunjukan bahwa Implementasi Kebijakan Aplikasi Sistem Informasi Manajemen Dan Akuntansi Barang Milik Negara (SIMAK-BMN) Dalam Pengelolaan Aset Negara Pada BBPSU berjalan dengan baik walaupun masih terdapat kendala yang perlu diantisipasi agar proses pengelolaan Barang Milik Negara dapat berjalan lebih efektif dan efisien
Variations on the Author
“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
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
Analisis Pengukuran Kinerja Dan Akuntabilitas: Studi Kasus Pada Balai Bahasa Provinsi Sumatera Utara
Salah satu komponen dalam mencapai tata kelola pemerintahan yang baik yang kini sedang diupayakan di Indonesia adalah akuntabilitas. Agar masyarakat dapat mengetahui apakah pemerintah telah beroperasi secara bertanggung jawab, efektif, dan efisien, pemerintah perlu mempublikasikan hasil inisiatif yang telah dilaksanakan. Akuntabilitas dapat dilihat dari sudut pandang akuntansi, fungsionalitas, dan sistem akuntabilitas. Banyak pendekatan yang digunakan dalam akuntansi, manajemen, dan penelitian, termasuk manajemen berdasarkan tujuan, penganggaran kinerja, dan riset operasi, memiliki pengaruh signifikan terhadap beberapa taktik yang diciptakan untuk meningkatkan sistem akuntabilitas. Ada tiga jenis indikator yang terungkap dalam pengukuran kinerja: (1) indikator untuk mengukur upaya pelayanan; (2) indikator untuk mengukur keberhasilan pelayanan; dan (3) indikator yang menghubungkan upaya dan keberhasilan. Metodologi studi kasus yang digunakan dalam penelitian kualitatif semacam ini yaitu pengumpulan informasi melalui wawancara dan dokumentasi. Tujuan dari penelitian ini adalah untuk mengetahui seberapa baik para kinerja yang ada di Balai Bahasa Provinsi Sumatera Utara dalam memahami pentingnya akuntabilitas instansi pemerintah
Dispelling the Myths Behind First-author Citation Counts
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
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