1,720,973 research outputs found
Pengaruh Pengendalian Internal Terhadap Pencegahan Kecurangan (Studi kasus pada CV. Agung Mas Motor Kota Sukabumi)
Full text linkThis study aims to determine the effect of internal control on prevention of fraud on CV. Agung Mas Motor, Sukabumi City. The type of data used in this study is primary data obtained using field surveys using questionnaires distributed to respondents. In this study consisted of one independent variable, namely internal control, and one bound variable, namely prevention of fraud. The method of data analysis uses the Structure of Equation Modeling SEM-PLS with the WarpPLS 5.0 Program. The results of this study indicate that there is a positive and significant relationship between internal control of prevention of fraud with the value of coefficient β = 0.373 and a significance value of <0.01. The results of the study based on hypothesis testing showed that internal control had an effect of 44% on prevention of fraud and the remaining 56% was influenced by other factors not examined in this study by the author
STRES DAN PENGALAMAN KERJA DALAM MENJAGA KUALITAS LAPORAN KEUANGAN: (Studi Kasus Pada Perusahaan Manufaktur di Sukabumi)
Full text linkThis study aims to examine the effect of work stress and work experience on the quality of financial statements. Variable used in this research is Quality of Financial Statement.
Respondents in this research are the company\u27s finance department. Of the 50 questionnaires distributed, 42 respondents were obtained which could be included in data processing. Data analysis using SPSS version 24. Statistical method used in to test the hypothesis is multiple linear regression analysis.
After analyzed, it was found that the stress of job had an influence on the quality of financial statements, it can be seen from the value of thitung > t table (16,733> 2,021) and work experience also have a positive influence on the quality of financial statements with the value of t hitung > t table (4.028> 2.021). Together, work stress and work experience simultaneously affect the quality of financial statements that can be proven by looking at the value of F hitung > F table (169,722> 3,231) with the coefficient dertiminasi value which contributes the influence of the independent variable 89,7% while the rest of 10,3% influenced by other factors not examined in this stud
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
TRANSPARANSI DAN AKUNTABILITAS DANA MASJID DALAM PEMBERDAYAAN EKONOMI UMMAT
Full text linkThe mosque is a non-profit organization whose ownership belongs to the people who are entrusted to the managers (takmir). The mosque organization is a non-profit organization, that is, in running a business is not looking for profit, but solely to serve the interests of the ummah.Modal owned by the mosque is usually also quite large, there is a plot of land and building value, as well as equipment and equipment in the mosque . The source of mosque income usually consists of Zakat, Infaq, Shodaqoh and Waqof and the source of mosque expenditure consists of routine costs (electricity, water), hygiene costs, Islamic activity costs ie activities undertaken to commemorate the great day of Islam Maulid Nabi SAW, Ramadan safari, and etc., funding the repair of mosque equipment and so forth. Trasparency and accountability are vital in accounting for all activities related to the collection and distribution of funds, including in the management of mosque funds. To maintain public trust where the mosque is a holy place and furthest from the things that are not honest and sinful, but on the other hand The research is conducted into quantitative research and processed using SPSS version 22 statistical program. The data used in this study using primary data derived questionnaires distributed to students who then processed and analyzed to obtain results about the object and can be drawn conclusions.
From the research that has been done can be concluded that the transparency does not affect the empowerment of people around the mosque, it can be seen the value of t test for the thitung transparent variable of 1.949 while the value of t for ttable of 2.048. As for the accountability variable obtained t value for t count of 5.246 (above the ttable value of 2.048) so that accountability is said to have a role in the empowerment of people around the mosque. Simultaneously, the two variables have an important role in empowering the people around the mosque this can be seen from the value of Fhitung obtained by 20,910 compared with the value of Ftabel of 3.23
PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
No full textThis research aims to find out the Influence of the Modern Tax Administration System on Personal Taxpayer Compliance. The type of research used is quantitative with an associative approach. The variables used in this study are the Modern Tax Administration System and Taxpayer Compliance. The population in this study is all Private Person Taxpayers registered with The Tax Office of Pratama Sukabumi, while the sample in this study is as many as 400 respondents. The sampling technique used is random sampling. The analysis used is Partial Least Square (PLS) with Smart PLS version 6.0. The results of this study show that the ꞵ= 0.676 coefficient and signification value of 0.001 This indicates that the significance of the Modern Tax Administration System is 0.001<0.05 which means there is a significant influence between the Modern Tax Administration System on Personal Taxpayer Compliance
PENGARUH RELIGIUSITAS DAN NASIONALISME WAJIB PAJAK DALAM MENINGKATKAN KEPATUHAN PAJAK ORANG PRIBADI
No full textTujuan penelitian ini adalah untuk mengetahui pengaruh religiusitas dan nasionalisme wajib pajak dalam meningkatkan kepatuhan wajib pajak (studi kasus pada wajib pajak orang pribadi di KPP Pratama Sukabumi). Metode penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah Wajib Pajak orang pribadi pada KPP Pratama Sukabumi. Sampel dalam penelitian ini berjumlah 100 responden yang diambil secara acak. Pencicipan penelitian ini dilakukan dengan menggunakan Analisis Regresi Linier Berganda dan diolah menggunakan software SPSS. Berdasarkan hasil analisis SPSS dapat diketahui bahwa religiusitas tidak berpengaruh terhadap peningkatan kepatuhan wajib pajak orang pribadi di KPP Pratama Sukabumi. Namun, nasionalisme berpengaruh signifikan terhadap peningkatan kepatuhan wajib pajak orang pribadi di KPP Pratama Sukabumi
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
PENGARUH BOOK VALUE TERHADAP ABNORMAL RETURN (STUDI EMPIRIS PADA SAHAM PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45)
Full text linkThis research is performed in order to test the influence of the variables Book Value toward stock Abnormal Return of companies LQ-45 that is listed in BEI over period 2010-2013. Sampling technique that being used is purposive sampling with criteria as (1) The Company who listed and actively trading stock during the period 2010 – 2013. (2) The Company who provide financial report during period 2010 – 2013 and (3) The company who have stock price during period 2010 – 2013. Sample was acquired 21 of 45 company that are listed in BEI. Data analysis with multi linier regression and hypothesis test used t-test and f-test at level of significance 5%. Besides that a classic assumption examination which consist of data normality test, multicolinierity test, heteroskedasticity test and autocorrelation test is also being done to test the multi linier regression model. Based on normality test, multicolinierity test, heteroskedasticity test and autocorrelation test, the multi linier regression model has fulfil the classic assumption deviation empirical evidence show as Book Value do not have influence significance toward stock abnormal return
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