1,721,001 research outputs found
EMPATI DALAM PRESPEKTIF TEORI KONSELING RASIONAL EMOTIVE BEHAVIOUR THERAPY ALBERT ELLIS
Full text linkABSTRAK
Lidya Wati, (2020): Empati dalam Prespektif Teori Konseling Rational
Emotive Behaviour Therapy Albert Ellis
Penelitian ini bertujuan untuk mengetahui Empati dalam prespektif teori
Konseling Rational Emotive Behaviour Therapy Albert Ellis. Penelitian ini
menggunakan pendekatan kualitatif (Library Research) atau kajian pustaka.
Sumber data yang digunakan adalah sumber data primer yaitu salah satunya
menggunakan buku Gantina & karsih. 2011. Teori dan Teknik Konseling dan
sumber data skunder menggunakan jurnal dan buku salah satunya buku Bradley T.
Erford. 2015. 40 Teknik yang Harus Diketahui Setiap Konselor. Hasil penelitian
yang dapat peneliti simpulkan yaitu empati menururt Albert Ellis adalah
kemampuan seseorang dalam merasakan apa yang dirasakan orang lain dengan
cara memulai berfikir rational. Prespektif teori konseling Rational Emotive
Behaviour Therapy dapat meningkatkan empati melalui teknik ABCDE.
Kata Kunci: Empati, Rational Emotive Behaviour Therap
PENGARUH TAX PLANNING DAN KONSERVATISME AKUNTANSI TERHADAP SENGKETA PAJAK
Full text linkLIDYA WATI. Pengaruh Tax Planning dan Konservatisme Akuntansi Terhadap Sengketa Pajak. Fakultas Ekonomi. Universitas Negeri Jakarta. 2020
Penelitian ini bertujuan untuk mengetahui pengaruh tax planning (X1) dan konservatisme akuntansi (X2) terhadap sengketa pajak (Y). Penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan manufaktur yang pernah mengalami sengketa pajak dan terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2019. Melalui teknik purposive sampling, terpilih 18 perusahaan sebagai sampel dengan total observasi sebesar 90 data yang diolah dengan analisis regresi logistik menggunakan Software Statistical Product and Service Solution (SPSS) 25. Berdasarkan hasil penelitian, tax planning tidak berpengaruh terhadap sengketa pajak. Sedangkan konservatisme akuntansi berpengaruh negatif terhadap sengketa pajak. Dengan diterapkannya prinsip kehati-hatian dalam konservatisme akuntansi, maka terjadinya sengketa pajak dapat diminimalisir. Fiskus perlu meningkatkan kualitas pemeriksaan terhadap prinsip kehati-hatian yang dilakukan perusahaan untuk meminimalisir terjadinya sengketa pajak.
Kata kunci: Konservatisme Akuntansi, Sengketa Pajak, Tax Planning.
LIDYA WATI. The Influence of Tax Planning and Accounting Conservatism on Tax Dispute. Faculty of Economics. Universitas Negeri Jakarta. 2020.
This research aims to determine the influence of tax planning (X1) and accounting conservatism (X2) on tax disputes (Y). This research uses secondary data, namely the financial statements of manufacturing companies that have experienced tax disputes and are listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. Through purposive sampling technique, 18 companies were selected as samples with a total observation of 90 which were processed by logistic regression analysis using Software Statistical Product and Service Solution (SPSS) 25. The result show that tax planning has no effect on tax disputes. Meanwhile, accounting conservatism has a negative effect on tax disputes. By applying the precautionary principle in accounting conservatism, the occurrence of tax disputes can be minimized. Tax officials need to improve the quality of audits of the precautionary principle carried out by companies to minimize the occurrence of tax disputes.
Key Word: Accounting Conservatism, Tax Dispute, Tax Planning
KONSEP DASAR PEMROGRAMAN
No full textKONSEP DASAR PEMROGRAMAN
Penulis: Lidya Wati | Supria
ISBN: 978-623-5923-07-9
Tebal: viii + 128 halaman, 21 x 14,5 cm
Editor: Muhsyanur
Penata Letak: Ayra-Ayda
Penata Sampul: Ahmad Asyyauqi
Penerbit
CV. MITRA MANDIRI PERSADA
Jalan Ketintang Wiyata I No. 5
Gayungan 60231, Surabaya-Jawa Timur
Telp. 031-88061785, HP/WA 087722209444
Email: [email protected]
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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
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
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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