1,720,968 research outputs found
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
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
Pengaruh Penatausahaan Dan Penilaian Terhadap Optimalisasi Pemanfaatan Aset Tetap Pada Universitas Cenderawasih
ABSTRACT  Assets are economic resources controlled and/or owned by the government as a result of past events and from which future economic and/or social benefits can be obtained by both the government and the public. Meanwhile, based on PMK Number 225/PMK.05/2019, permanent assets are tangile assets that have a useful life of more than 12 months to be used, or intented for use, in government activities or utilized by the general public. Researchers use quantitative methods taken from data in the form of numbers as analytical tools. Researchers analyzed the causal relationship between management and valuation variables that affect the optimization of asset utilization. This study used limited respondents only in the sub-sections of rectorate equipment and units so that this study used 44 respondents. The study used four variables to see how much influence these variables had on optimizing the utilization of fixed assets. Currently at the University of Cenderawasih there are many assets that do not have value so that in the process of use and utilization is not running optimally, so it is necessary to assess assets carried out by assessors who have competence in the field of valuation, so that assets that had no value can become value and can be immediately used or utilized. Cenderawasih University in this case as a user of goods should pay more attention to asset management so that the utilization of existing assets in UNCEN environment becomes more optimal. The University of Cenderawasih must be more firm and consistent in regulating all fixe assets in the environment of Cenderawasih University so tha the utilization of assets becomes a source oft acceptance for the University of Cenderawasih itself. Keywords: Management (bookkeeping, inventory, reporting), assesstement and optimization of                  asset utilization
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
Determinan Penyerapan Anggaran Belanja Pemerintah Daerah: Proses Pengadaan Barang/Jasa di Pemerintah Kabupaten Sorong
Abstract
Budget absorption is one of the indicators of the success of programs or policies implemented by the government (Anfujatin., 2016). Budget realization that is close to the budget plan shows that the allocation of funds has been absorbed through various programs and activities that have been planned. This budget absorption refers to the ability of the Regional Government to realize the budget in accordance with the provisions stated in the APBD. This study aims to identify the main obstacles in budget absorption in the Sorong Regency Government, especially related to the procurement process of goods and services. In addition, this study also analyzes factors such as budget planning and human resource competence that affect the absorption of local government budgets in the procurement of goods and services. The research was conducted on 32 Regional Apparatus Organizations (OPD) in Sorong Regency. The sample consisted of one Financial Administration Officer (PPK) and one Activity Technical Implementation Officer (PPTK) from each OPD. The method used is a survey, with data collected through questionnaires which are then analyzed qualitatively descriptively. The results of the study show that the variables of human resource competence (HR) and budget implementation have a significant influence on the absorption of SKPD expenditure budgets. However, the budget planning variable does not have a significant influence on the absorption of the SKPD budget. Simultaneously, human resource competence, budget planning, and budget implementation together have a significant influence on the absorption of the budget.
Keywords: Human Resources Competence, Budget Implementation, Budget Planning, and Budget Absorption.
Abstrak
Penyerapan anggaran merupakan salah satu indikator keberhasilan program atau kebijakan yang dilaksanakan oleh pemerintah (Anfujatin., 2016). Realisasi anggaran yang mendekati rencana anggaran menunjukkan bahwa alokasi dana telah terserap melalui berbagai program dan kegiatan yang telah direncanakan. Penyerapan anggaran ini mengacu pada kemampuan Pemerintah Daerah dalam merealisasikan anggaran sesuai dengan ketetapan yang tercantum dalam APBD. Penelitian ini bertujuan untuk mengidentifikasi kendala utama dalam penyerapan anggaran di Pemerintah Kabupaten Sorong, khususnya terkait proses pengadaan barang dan jasa. Selain itu, penelitian ini juga menganalisis faktor-faktor seperti perencanaan anggaran dan kompetensi sumber daya manusia yang memengaruhi penyerapan anggaran pemerintah daerah dalam pengadaan barang dan jasa. Penelitian dilakukan pada 32 Organisasi Perangkat Daerah (OPD) di Kabupaten Sorong. Sampel terdiri dari satu Pejabat Penatausahaan Keuangan (PPK) dan satu Pejabat Pelaksana Teknis Kegiatan (PPTK) dari masing-masing OPD. Metode yang digunakan adalah survei, dengan data dikumpulkan melalui kuesioner yang kemudian dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa variabel kompetensi sumber daya manusia (SDM) dan pelaksanaan anggaran memiliki pengaruh signifikan terhadap penyerapan anggaran belanja SKPD. Namun, variabel perencanaan anggaran tidak memberikan pengaruh signifikan terhadap penyerapan anggaran belanja SKPD. Secara simultan, kompetensi SDM, perencanaan anggaran, dan pelaksanaan anggaran bersama-sama memberikan pengaruh signifikan terhadap penyerapan anggaran belanja.
Kata Kunci: Kompetensi Sumber Daya Manusia, Pelaksanaan Anggaran, Perencanaan Anggaran, dan Penyerapan Anggaran Belanja
Penerapan Analisis Standar Belanja Bagi Pengawas Internal Pemerintah Daerah
Training "Preparation Of Spending Standard Analysis Model (Asb) In Waropen District", which aims to know the fairness of financial budget and determine the model of analysis of spending standards that meet the fairness of education and training activities in the Waropen District Device Organization. The method used in this study is by approaching the cost performance of activities (ABC) and simple regression approach. While the data used is secondary data, in the form of existing activities of local government in the current year (in the form of Draft Budget Work or Budget Implementation Document - Regional Work Equipment Unit) and also secondary data in the form of unit price standards. Proposed budgets that do not comply with the ASB will be analyzed or revised according to the established standards. The draft APBD is prepared based on the results of an assessment of the proposed budget of SKPD which is prepared based on ASB. For local governments, the Analysis of Spending Standards is expected to hold effective and efficient budget management and accountability of local governments that will later materialize good governance. Based on the explanation above, it appears that the existence of a standard analysis of shopping is a must. Without the analysis of spending standards, the APBD proposed by each SKPD will tend not to comply with the budget standards. As a result, the preparation of performance-based budgets that are expected to be able to improve the performance, efficiency, effectiveness, and accountability of local governments
Evaluasi Pelaksanaan Pengelolaan Aset Barang Milik Daerah pada Badan Pengelolaan Keuangan dan Aset Daerah di Pemerintah Kabupaten Sorong
Abstract
Managing State/Regional Property (BMN/D) requires high commitment, especially in the administration, security, and optimization of significant assets. Local governments have broad authority to utilize financial resources according to the needs and aspirations of the community. However, this utilization must be directed clearly and responsibly with the principles of accountability and transparency to the community and the Central Government as a distributor of balance funds (Supit, P. T., Tinangon, J. J., & Mawikere, 2017). One of the essential elements in the balance sheet is fixed assets, so the accuracy of fixed asset data is crucial in presenting reliable financial reports. However, the opinion of the Audit Board (BPK) still highlights problems related to fixed assets. This study evaluates the implementation of bookkeeping, inventory, and reporting of regional property by BPKAD Sorong Regency under applicable regulations. In addition, this study provides recommendations to improve the management of fixed assets effectively and efficiently, hoping that it can be a guide in supporting better public services. The research uses a case study method with data collected through interviews and documentation, then analyzed qualitatively and descriptively. The research sample is the Regional Finance and Asset Management Agency (BPKAD). The study results show that the management of BMN/D in Sorong Regency is under Permendagri No. 47 of 2021. However, obstacles remain, such as the lack of information in contract documents, lack of technological human resource competence, old procurement data that is difficult to find, and weather, infrastructure, and financial constraints. This issue affects the process of inventory and presentation of asset data.
Keywords: Evaluation of the Implementation of Bookkeeping, Inventory, and Reporting of Regional Property
Abstrak
Pengelolaan Barang Milik Negara/Daerah (BMN/D) menuntut komitmen tinggi, khususnya dalam penatausahaan, pengamanan, dan optimalisasi aset yang signifikan. Pemerintah daerah memiliki wewenang luas untuk memanfaatkan sumber daya keuangan sesuai kebutuhan dan aspirasi masyarakat. Namun, pemanfaatan ini harus diarahkan secara jelas dan bertanggung jawab dengan prinsip akuntabilitas dan transparansi, baik kepada masyarakat maupun Pemerintah Pusat sebagai penyalur dana perimbangan (Supit, P. T., Tinangon, J. J., & Mawikere, 2017) . Salah satu elemen penting dalam neraca keuangan adalah aset tetap, sehingga keakuratan data aset tetap menjadi krusial dalam menyajikan laporan keuangan yang andal. Meski demikian, opini Badan Pemeriksa Keuangan (BPK) masih kerap menyoroti masalah terkait aset tetap. Penelitian ini bertujuan mengevaluasi pelaksanaan pembukuan, inventarisasi, dan pelaporan barang milik daerah oleh BPKAD Kabupaten Sorong sesuai peraturan yang berlaku. Selain itu, penelitian ini memberikan rekomendasi untuk meningkatkan pengelolaan aset tetap secara efektif dan efisien, dengan harapan dapat menjadi panduan dalam mendukung pelayanan publik yang lebih baik. Penelitian menggunakan metode studi kasus dengan data yang dikumpulkan melalui wawancara dan dokumentasi, lalu dianalisis secara deskriptif kualitatif. Sampel penelitian adalah Badan Pengelola Keuangan dan Aset Daerah (BPKAD). Hasil penelitian menunjukkan bahwa pengelolaan BMN/D di Kabupaten Sorong telah sesuai dengan Permendagri No. 47 Tahun 2021. Namun, kendala tetap ada, seperti minimnya informasi dalam dokumen kontrak, kurangnya kompetensi SDM dalam teknologi, data pengadaan lama yang sulit ditemukan, serta kendala cuaca, infrastruktur, dan keuangan. Masalah ini memengaruhi proses inventarisasi dan penyajian data aset.
Kata Kunci: Evaluasi Pelaksanaan Pembukuan, Inventarisasi, dan Pelaporan Barang Milik Daera
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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