1,720,956 research outputs found
Pengaruh Efesiensi Biaya Operasional Terhadap Laba Operasi (Studi Kasus Pada PT . Inka Mutiara Mas Cisaga Kabupaten Ciamis)
No full textABSTRACTThis research is focused on Operational Cost Efficiency Against Operating Profit (Case study at PT. Inka Mutiara Mas Cisaga in Cisaga, Ciamis ). Problems encountered in this study include 1) How is the development of operational cost efficiency at PT. Inka Mutiara Mas Cisaga? 2) How is the operating profit development at PT. Inka Mutiara Mas Cisaga? 3) How big is the effect of operational cost efficiency on changes in operating income at PT. Inka Mutiara Mas Cisaga? The objectives of this study are         1) Knowing the development of operational cost efficiency at PT. Inka Mutiara Mas Cisaga. 2) Knowing the development of operating profit at PT. Inka Mutiara Mas Cisaga. 3) Determine the magnitude of the effect of operational cost efficiency on changes in operating income at PT. Inka Mutiara Mas Cisaga
Pengaruh Efektivitas Pengendalian Internal Terhadap Kecurangan Akuntansi Pada PT. Inka Mutiara Mas
Get PDFPenelitian ini difokuskan pada pengaruh efektifitas pengendalian internal terhadap kecurangan akuntansi pada PT. Inka Mutiara Mas. Tujuan dari penelitian ini adalah untuk mengetahui: 1) Pengendalian internal pada PT. Inka Mutiara Mas; 2) Apakah terdapat kecurangan pada PT. Inka Mutiara Mas; dan 3) Pengaruh efektifitas pengendalian internal terhadap kecurangan akuntansi pada PT. Inka Mutiara Mas. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan metode deskriptif. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Teknik analisis data untuk menguji hipotesis yang diajukan dengan cara menggunakan analisis koefisien korelasi product moment, koefisien determinasi, dan uji signifikansi (uji t). Berdasarkan hasil penelitian diperoleh bahwa: 1) Efektifitas pengendalian internal pada PT. Inka Mutiara Mas sudah cukup efetif. Hal ini terbukti dari adanya komitmen atas integritas dan nilai-nilai etika serta adanya reaksi yang ditunjukkan oleh manajemen dari berbagai jenjang organisasi atas temuan kelemahan pengendalian pada PT. Inka Mutiara Mas..; 2) Pegawai PT. Inka Mutiara Mas pernah melakukan kecurangan akuntansi. Hal ini terbukti dari adanya kecurangan dalam laporan keuangan yang dilakukan oleh pihak manajemen dengan melebihsajikan aset dan mengakui pendapatan secara tidak tepat untuk meningkatkan laba dan melebihsajikan jumlah penyisihan piutang tertagih dan cadangan secara sengaja untuk mengurangi laba yang tinggi. Selain itu, ada beberapa pegawai yang menggunakan fasilitas perusahaan untuk kepentingan pribadi; dan 3) Efektifitas pengendalian internal mempunyai pengaruh negatif dan signifikan terhadap kecenderungan kecurangan akuntansi pada PT Inka Mutiara Mas. Artinya, apabila pengendalian internal sudah berjalan secara efektif maka tingkat kecurangan akuntansi akan menurun, dan apabila pengendalian internal belum berjalan secara efektif maka tingkat kecurangan akuntansi akan meningkat
PENGARUH REKRUTMEN DAN SELEKSI TERHADAP KINERJA KARYAWAN (Suatu Studi Pada PT. Inka Mutiara Mas Cisaga Kab. Ciamis)
Get PDFPenelitian ini dilatarbelakangi oleh masih kurangnya kinerja karyawan PT. Inka Mutiara Mas Cisaga yang dibuktikan dari data jumlah target produksi yang tidak tercapai, data tingkat persentase absensi karyawan yang terus meningkat, dan data tingkat pelanggaran disiplin kerja yang tinggi. Adapun rumusan masalah dalam penelitian ini yaitu: 1) Seberapa besar pengaruh rekrutmen terhadap kinerja karyawan pada PT. Inka Mutiara Mas?; 2) Seberapa besar pengaruh seleksi terhadap kinerja karyawan pada PT. Inka Mutiara Mas?; 3) Seberapa besar pengaruh rekrutmen dan seleksi terhadap kinerja karyawan pada PT. Inka Mutiara Mas?Metode yang digunakan dalam penelitian ini menggunakan metode deskritif, metode verifikatif dengan pendekatan kuantitatif. Jumlah populasi yang akan dijadikan objek penelitian adalah seluruh karyawan PT. Inka Mutiara Mas Cisaga sebanyak 306 orang, ukuran sampel yang dipilih adalah sebanyak 76 orang. Dalam penelitian ini pengumpulan data dilakukan melalui beberapa teknik yaitu observasi, studi kepustakaan, dan kuesioner.Dari hasil penelitian, dapat ditarik suatu simpulan sebagai berikut: 1) Terdapat pengaruh yang positif dan signifikan antara rekrutmen dengan kinerja karyawan pada PT. Inka Mutiara Mas Cisaga hal ini dibuktikan dengan uji t (uji hipotesis), variabel rekrutmen memiliki nilai thitung sebesar 9,850 > ttabel 1,697 yang berarti hipotesis diterima karena thitung lebih besar dari ttabel; 2) Terdapat Pengaruh yang positif dan signifikan antara seleksi dengan kinerja karyawan pada PT. Inka Mutiara Mas Cisaga hal ini dibuktikan dengan uji t (uji hipotesis), variabel seleksi memiliki nilai thitung sebesar 7,429 > ttabel 1,697 yang berarti hipotesis diterima karena thitung lebih besar dari ttabel; 3) Terdapat pengaruh yang positif dan signifikan secara bersama-sama antara rekrutmen dan seleksi terhadap kinerja karyawan pada PT. Inka Mutiara Mas Cisaga hal ini dibuktikan dengan hasil Uji F (Uji hipotesis), diketahui bahwa nilai fhitung sebesar 52,10 > ftabel 2,55 yang berarti hipotesis diterima karena fhitung lebih besar dari ftabel. Hal ini menunjukan bahwa variabel rekrutmen dan seleksi secara bersama sama berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Inka Mutiara Mas Cisaga
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
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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