1,720,960 research outputs found
PENGARUH SIKAP PROFESIONALISME, PENGALAMAN, DAN KECERDASAN INTELEKTUAL TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS
Full text linkThis study aims to analyze the influence of professionalism attitude, experience, and intellectual intelligence on the consideration of the level of materiality both simultaneously and persially. Independent variables used in this study is the attitude of professionalism, experience and intellectual acumen. While the dependent variable in this study is the consideration of the level of materiality.This study used survey method, collected at 9 Public Accounting Firm in South Jakarta area. Data were collected by spreading the questionnaire with convenience sampling method. There are 80 questionnaires distributed, 71 returned and 71 questionnaires that can be analyzed. Data processing was done by using validity test, reliability, classical assumption test and multiple linear regression test with Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2007. The results of this study indicate that the attitude of professionalism partially affect the consideration of materiality, experience does not affect the materialial level of materiality, and intellectual intelligence does not affect the level of materiality
Determinants Of Interest In Becoming A Public Accountant
Full text linkThis study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant
SIMPLE BOOKKEEPING TRAINING FOR UMKM ACTORS IN SOUTH MERUYA VILLAGE
Full text linkThis Community Service Program was created in connection with the planned community service activities in the form of training with the theme "Simple Bookkeeping Training for MSMEs inSouth Meruya Subdistrict”.This training aims to improve knowledge and understanding for pas an MSMEin learning simple bookkeeping for his business activities.The purpose of PkM activitiesThis simple bookkeeping training can provide understanding benefits to pas an MSMEin compiling simple bookkeeping. The accounting process is a very important process in an organization or business because the accounting process is part of presenting business information related to profits and losses.The problem: 1)Bookkeeping System, accounting cycle and Financial Reports. 2) Partners have not been able to prepare bookkeeping documents and record them in detail and neatly according to the accounting cycle. 3) Partners have not been able to calculate profits in preparing Financial Reports according to the accounting cycle. 4) Marketing. Lack of understanding of business actors in choosing and determining market segments and market needs in the surrounding environment.Solution:Based on the problems that have been described in the situation analysis above, the solution that will be carried out is to provide training for MSME actors in the Meruya Selatan sub-district, West Jakarta so that they can easily understand and understand accounting so that they can make simple financial accountability reports related to home businesses or MSMEs.Target: It is expected that this activity will be for UMKM actors in Meruya Selatan sub-district, West Jakarta, so that they can understand and be skilled in accounting for personal, household and UMKM business finances in making their financial reports. Target output achievements:Improvement of community values (arts, culture, social, politics, security, peace, education, health)
EFFORTS TO IMPROVE UNDERSTANDING OF FINANCIAL STATEMENTS BASED ON SAK EMKM FOR MSMES IN THE MERUYA SELATAN REGION
Full text linkIn developing countries such as Indonesia, micro, small, and medium enterprises (MSMEs) play an important role in creating jobs, driving economic growth, and encouraging business development. In the midst of the growth of the MSME sector in Indonesia, there are several problems that make MSMEs still not achieve optimal progress. One of the reasons is the lack of awareness of the importance of financial management. Because they do not know much about financial management, MSME players tend to ignore regulations. However, accounting records and financial management will be very helpful in assessing performance. SAK EMKM, which came into effect on January 1, 2018, is a financial accounting standard for small and medium enterprises (MSMEs). However, MSMEs in the Meruya Selatan Region lack understanding of SAK EMKM and skills in preparing SAK EMKM-based financial statements. This is because not all MSME business owners have economic education, especially accounting. The results of the activity showed that the participants were very enthusiastic and gave positive responses to community service activities. The questionnaire results showed that they strongly agreed by 40% on a scale of 4 with the workshop activities for preparing financial reports regulated by SAK EMK
STRATEGIES FOR ADDRESSING THE CHALLENGES, REGULATIONS, AND LEGAL ASPECTS OF MSMES IN SOUTH KEMANGAN SUBDISTRICT, WEST JAKARTA (COMMUNITY SERVICE BY UNIVERSITAS MERCU BUANA JAKARTA)
No full textThis community service (PkM) activity aims to increase the understanding of the community and micro, small, and medium-sized enterprises (MSMEs) in South Kembangan Subdistrict regarding the issuance of several new regulations, business legality, and the registration of MSME permits, both through direct registration with government agencies and via the Online Single Submission (OSS) website. The activity also seeks to strengthen sustainable business strategies through good governance, with the hope that MSMEs will be able to face various challenges and support the government's Asta Cita program. Based on the situational analysis, it was found that the number of registered MSMEs in South Kembangan is still small, with industrial sector activities remaining limited, and various challenges are faced, such as limited understanding of legal aspects, new regulations, management and marketing strategies, and proper financial reporting systems. The PkM activity was conducted through socialization, training, and group discussions with a collaborative approach between lecturers, students, and the community, especially MSME entrepreneurs, on February 26, 2025. The event was attended by at least 35 participants, including subdistrict staff and students from Universitas Mercu Buana. Evaluation results indicated an improvement in participants' understanding, with an average score increase from 3.229 to 3.571 on a scale of 4. This activity supports the achievement of Key Performance Indicators (IKU) and the Merdeka Belajar Kampus Merdeka (MBKM) program. It is expected that the sustainability of the program, through periodic mentoring, will strengthen the competitiveness of MSMEs in the South Kembangan area, which has now become the heart of trade in West Jakarta
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
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