1,721,196 research outputs found
PENGARUH KONSERVATISME AKUNTANSI TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN PROPERTY REAL ESTATE AND BUILDING CONTRUCTION YANG TERDAFTAR DI BEI TAHUN 2009
Full text linkMASKURI, EFFECT OF ACCOUNTING CONSERVATISM ON EARNINGS RESPONSE COEFFICIENT IN COMPANIES PROPERTY REAL ESTATE AND BUILDING CONTRUCTION IN BEI 2009. Thesis. Jakarta: Accounting Education Study Program, Economic and Administration Department, Economic Faculty, State University of Jakarta, January 2012.
Purpose of this research is to find empirical data, valid and reliable fact, about the possibility relationship between Accounting Conservatism and Earnings Response Coefficient (ERC).
The research file was obtained from Indonesia Stock Exchange (BEI),from May until June 2011. The research used survey methods by correlation approach. The sampling technique was simple random sampling. The population in this research was supplied from the company Property Real Estate and Building Contruction in 2009. The sample amount 32 companies.
To get data from two variables, used by the proxy or the accrual approach to accounting conservatism of the financial statements or financial reports that companies do not experience losses (Variable X) and regression slopa CAR (Cummulative Abnormal Return) with the EU (Unexpected Earnings) of each company samples to measure the Earnings Response Roefficient / ERC (Variable Y).
Analysis of condition test, which is normality error test of estimated regression of X on Y with liliefors test, result in Lcount = 0.1461, and Ltabel for n = 32 which level significant 0.05 is 0.1566, because L countFtabel, is 9.03 > 4,17, it’s mean that the regression equation is significant. And linearity regression test yield, in Fcount<Ftabel is 2,35< 2,51that can be interpreted that the regression equation is linear. Result of hypotesis test which pearson’s product moment show’s that rxy= -0,481, then significance of product moment correlation test whith t-test which yields tcount = -3,01 and ttabel = - 1,69 it can be result that product moment correlation rxy = -0,481 is not significance. Coefficient of determined obtain equal to 23,14%, it’s mean that 23,14% earnings response coefficients / ERC is determined by accounting conservatism.
The results of this study indicate a negative and significant relationship between accounting conservatism measured by proxy accrual approach with earnings response coefficients measured by slopa regression of cumulative abnormal return (CAR) with unexpected earnings (UE)
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
Identifikasi Budaya Tanaman Pakcoy (Brassica rapa L.) secara Hidroponik Sistem Nutriet Film Engineering (NFT)
Full text linkMaskuri M, Cahyani C, Wulandari DM, Sulista M, Wibowo JA, Faras MI, Wahyudi S. 2022. Identification of plant cultivation (Brassica rapa L.) hydroponics engineering film nutrient system (NFT). In: Herlinda S et al. (Eds.), Prosiding Seminar Nasional Lahan Suboptimal ke-10 Tahun 2022, Palembang 27 Oktober 2022. pp. 274-282. Palembang: Penerbit & Percetakan Universitas Sriwijaya (UNSRI).The pakcoy is one of the many horticultural plants of interest in the banyudistrict, but the availability of the land is not what is needed to cultivate. This survey is aimed at seeing how plant labor USES NFT's hydroponics system and analyzing the yield. The method used was interviews from direct observation to farmers. Using the NFT hydroponic system is one of the hydroponic methods with a minimal flow of water and a tilted slant on the installation module. Also, by using hydroponic farming systems, you can maximize narrow-to-yield yield. As for the results of plant cultivation with NFT's hydroponics system, one of which is the plant plants that grow faster. Moreover, the output of this system is larger than the size of the plant plants. From the standpoint of rooting control, it is also easier to reduce the risk of rooting down. Then maintenance is also more practical and requires less energy. Therefore, the average use of NFT's hydroponics system would be greater in maintenance, control, and plant production. Removing moss from a maximum hydroponic installation two times over a harvest would reduce the development of the moss in a paralytic pipet
Sistem informasi pengelolaan data barang di Balai Besar Pengawas Obat Dan Makanan Bandar Lampung [ CD-Tugas Akhir ] /Ahmad Maskuri
No full textSISTEM INFORMASI 005.36 Mas
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
Understanding and awareness towards Hibah : a study among the staff in UiTM Puncak Alam / Fatin Aqilah Maskuri
Full text linkNowadays, the existence of unclaimed property after the death of the owner of that property is keep increasing. Hibah is one of estate management planning in Islam which is not widely practiced by Muslims in this country. Most of Malaysian Muslims do not understand the concept of hibah because of inadequate knowledge plus they do not really expose with the implementation of hibah. Moreover, they are facing difficulties to whom they should refer to manage their property due to the lack of exposure of hibah practice by the institution that offer estate management planning. In fact, today there are many institutions that provide services for property management planning including hibah. Hence, this study will review on: 1) the level of knowledge on hibah, 2) the implementation of hibah and 3) the problems and difficulties faced in wealth management planning. This study used quantitative method and collected the data via questionnaire survey to achieve the objectives of the research. Based on the data from the respondents, it is found that the respondents do know about hibah and they will implement hibah to their heirs later in the future. Regarding the problems and
difficulties, the respondents likely not having too much problems in wealth management planning
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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