1,720,956 research outputs found
Penilaian Kesehatan Keuangan Koperasi Berdasarkan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM RI Nomor: 07/PER/DEP.6/IV/2016 pada KSPPS Tanah Sirah Piai Nan XX Kota Padang Periode 2016-2018
Get PDFThe purpose of this study was to determine the level of health of a Savings and Loan Cooperative and Sharia Financing (KSPPS) in one of the Padang City sub-districts namely Tanah Sirah Piai Nan XX in 3 (three) years of operation. The research is intended to help the Padang City Cooperative Office to find out the health condition of cooperatives in the Padang City area as well as the KSPPS Cooperative to find out the health of cooperatives managed. Based on quantitative research with a descriptive approach, this health assessment analysis refers to the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07 / Per / Dep.6 / IV / 2016 concerning Guidelines on Health Assessment for Savings and Loans Cooperatives and Sharia Financing and Units Savings and Credit Sharia Financing. The results showed the health level of KSPPS Tanah Sirah Piai XX was concluded that KSPPS Tanah Sirah Piai Nan XX was quite healthy
Literasi Keuangan, Transformasi Digital dan Perilaku Konsumtif: Perspektif Gender
Get PDFThis study aims to examine the impact of digital transformation on individual/community consumer behavior, with financial literacy as a moderator. This study will use a descriptive quantitative approach that explains the research results in the form of numbers narratively. The data collection technique through digital platforms to reach a sample of 100 with a total target population of 150 respondents. The sample criteria are individuals/communities who use digital platforms in their financial transactions, especially buying and selling transactions, with an age limit of 17 to 65 years. The results of the study generally indicate that digital platforms have a significant positive effect on consumer behavior, which is dominated by women. However, women who have financial literacy in terms of financial management experience prefer to prioritize their primary needs in their consumer practices amidst offers of attractive facilities and convenience in purchasing transactions. This means that financial literacy moderates consumer behavior, thus having a significant negative effect. The implications of the study emphasize strengthening financial literacy through a digital-based educational and regulatory approach. This will increase individual and community awareness in self-control to spend their money more effectively and efficiently
Implementasi Sistem Informasi Akuntansi pada Usaha Mikro Kecil Menengah (UMKM) Bidang Pendidikan di Sumatera Barat (Studi Empiris pada Lembaga Bimbingan Belajar di Sumatera Barat)
Get PDFTechnological developments directly drive the need for information, including the need for financial and accounting information for an entity or institution. Not only large entities or institutions, but the need for financial and accounting information from micro and small businesses has become important. One of the small and medium micro businesses that also have to meet the needs of financial and accounting information for external parties is a tutoring institution. Previous research has reviewed a lot about the development of accounting information systems and their application to micro, small and medium enterprises. The purpose of this study is to conduct an empirical study of the implementation of accounting information systems in micro small and medium enterprises of tutoring institutions in West Sumatra. This research is quantitative research. The data obtained is primary data through the distribution of online quizzes through Google Drive to tutoring institutions in West Sumatra. The result is that in micro businesses, especially tutoring institutions in West Sumatra are still minimal in the use of accounting information systems in managing business finances
Pengaruh Laba Akuntansi, Arus Kas, Dan Return On Asset Terhadap Harga Saham (Studi Pada Perusahaan Industri Kesehatan yang Terdaftar di BEI Periode 2019–2022)
Get PDFPenelitian ini bertujuan untuk menganalisis pengaruh laba akuntansi, arus kas, dan return on asset (ROA) terhadap harga saham perusahaan sektor industri kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022. Sampel terdiri dari tiga belas (13) perusahaan yang memenuhi kriteria purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel independen berpengaruh signifikan terhadap harga saham. Secara parsial, laba akuntansi berpengaruh negatif signifikan terhadap harga saham, arus kas tidak berpengaruh signifikan terhadap harga saham, dan ROA berpengaruh positif signifikan terhadap harga saham
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
- …
