1,720,954 research outputs found
Penentuan Indikator Pengukuran dan Analisis Kinerja Keuangan Perusahaan Konstruksi (Studi Kasus: PT. X (Persero) Tbk)
Abstract
Infrastructure development plays a crucial role in economic growth in Indonesia. Despite the high demand for infrastructure, it does not guarantee that construction companies in Indonesia can sustain financially or non-financially because the construction industry is vulnerable to financial risks. This was evident during the Covid-19 pandemic in 2020, where there was a 5.66% decrease in the number of construction companies due to economic slowdown. This correlates with the poor financial performance of construction companies in Indonesia, as seen in one of the state-owned construction companies in Indonesia, which has significant liabilities compared to other state-owned enterprises. Decreases in financial performance can occur in every company if they do not have effective financial management. Therefore, each company needs to implement effective financial performance management by determining appropriate performance measurement indicators and analyzing financial performance to assess the financial health of the company. The research was conducted at PT. X (Persero) Tbk., a state-owned construction company in Indonesia. This research aims to determine the procedure for identifying financial performance indicators, establish these financial performance indicators, and analyze the company's financial performance. The procedure for identifying financial performance indicators was obtained through a literature review and validated through interviews with the company. Subsequently, the financial performance analysis was carried out using financial ratio analysis and the weighting of financial ratio values based on Keputusan Menteri BUMN Nomor Kep-100/MBU/2002, resulting in an assessment of the company's financial health. The analysis results indicate that the financial health of PT. X (Persero) Tbk. fluctuates and is influenced by both internal and external factors.Abstrak
Pembangunan infrastruktur memberi peranan yang sangat penting untuk pertumbuhan ekonomi di Indonesia. Permintaan akan infrastruktur yang tinggi di Indonesia saat ini, tidak menjamin bahwa perusahaan konstruksi di Indonesia dapat bertahan secara finansial maupun non-finansial, karena industri konstruksi rentan akan risiko finansial. Kondisi ini dapat dilihat pada saat pandemi Covid-19 tahun 2020 di mana terjadi penurunan jumlah perusahaan konstruksi sebesar 5,66% karena adanya perlambatan ekonomi. Hal ini sejalan dengan kurang baiknya kinerja keuangan perusahaan konstruksi di Indonesia seperti yang terjadi pada salah satu perusahaan BUMN karya di Indonesia yang memiliki liabilitas yang besar dibandingkan perusahaan BUMN lainnya. Penurunan kinerja keuangan perusahaan tentunya dapat terjadi di tiap perusahaan apabila tidak memiliki manajemen kinerja keuangan yang baik. Oleh karena itu, tiap perusahaan perlu melakukan manajemen kinerja keuangan yang efektif dengan menentukan indikator pengukur kinerja yang tepat dan juga menganalisis kinerja keuangan untuk mengetahui kondisi kesehatan keuangan perusahaan. Penelitian dilakukan pada PT. X (Persero) Tbk. yang merupakan perusahaan BUMN konstruksi di Indonesia. Penelitian ini bertujuan untuk mengetahui prosedur penentuan indikator kinerja keuangan, menentukan indikator kinerja keuangan, dan menganalisis kinerja keuangan perusahaan. Prosedur penentuan indikator kinerja keuangan didapatkan melalui kajian literatur dan divalidasi melalui wawancara pada perusahaan. Selanjutnya, analisis kinerja keuangan dilakukan dengan analisis rasio keuangan dan pembobotan pada nilai rasio keuangan didasarkan pada Keputusan Menteri BUMN Nomor Kep-100/MBU/2002, sehingga didapatkan tingkat kesehatan keuangan perusahaan. Hasil analisis menunjukkan tingkat kesehatan keuangan PT. X (Persero) selalu berfluktuasi dan dipengaruhi oleh faktor yang berasal dari internal ataupun eksternal perusahaan
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
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
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
We 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
Author-wise bibliometric analysis based on entropy.
Author-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
In Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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