1,720,955 research outputs found
Pengaruh pertumbuhan perusahaan, kepemilikan institusional, debt to equity ratio, return on assets, dan current ratio terhadap kebijakan dividen tunai (studi pada perusahaan manufaktur sektor industri barang konsumsi di bursa efek indonesia tahun 2010-2012)
Get PDFTujuan dari penelitian ini adalah untuk mengetahui apakah pertumbuhan perusahaan, kepemilikan institusional, Debt to Equity Ratio, Return on Assets, dan Current Ratio mempunyai pengaruh terhadap kebijakan dividen tunai, baik secara parsial maupun secara simultan. Pertumbuhan perusahaan diproksikan dengan pertumbuhan aset dan kebijakan dividen tunai diproksikan dengan Dividend Payout Ratio. Objek dari penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2010-2012. Sampel yang diambil untuk penelitian ini adalah sebanyak 16 perusahaan yang didasarkan pada metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan keuangan. Metode pengujian yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil dari penelitian ini adalah (1) pertumbuhan perusahaan yang diproksikan dengan pertumbuhan aset, kepemilikan institusional, dan Return on Assets secara pasial mempunyai pengaruh yang signifikan terhadap kebijakan dividen tunai yang diproksikan dengan Dividend Payout Ratio sementara Debt to Equity Ratio dan Current Ratio secara parsial tidak mempunyai pengaruh yang signifikan terhadap kebijakan dividen tunai yang diproksikan dengan Dividend Payout Ratio (2) pertumbuhan perusahaan yang diproksikan dengan pertumbuhan aset, kepemilikan institusional, Debt to Equity Ratio, Return on Assets, dan Current Ratio secara simultan memiliki pengaruh yang signifikan terhadap kebijakan dividen tunai yang diproksikan dengan Dividend Payout Ratio
Pelaksanaan Jasa Audit di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan
Get PDFThe internship was conducted at Suganda Akna Suhri Public Accounting Firm with the place of assignment in audit division. During the internship, the task that were done are understanding the quality control system of Public Accounting Firm, understanding audit procedures, preparing blank form Notes to Financial Statement, preparing data requisition form, preparing a debt confirmation letter, preparing investigation report, performing cash opname, performing fixed asset opname, performing stock opname, preparing supporting schedule of vehicle leasing, preparing working paper, completing Notes to Financial Statement, performing footing and cross footing, performing vouching, translating management letter, preparing a recaps receivables and payables related between Parent and Subsidiary Company, reviewing Financial Due Diligence Report, updating Financial Due Diligence Report, and preparing table of contents, list of tables, and list of charts for Financial Due Diligence Report.
During the internship, most of the tasks could be executed properly. Several obstacles emerged during the internship, which are a trial Balance of SP Company are not full filled, having difference between count physically of stock with stock card at SP Company, in performing vouching has found vouchers and memos that is unauthorized and there is no supporting evidence on DKS, have difficulty in filling the Advance Payment's Working Paper and Cash Expenditures & Bank's Working Paper for DKS, having difference on footing and cross footing for DKS, there are some terms in Indonesian that can't be translated into English carelessly when translating DKS management letters, and in updating of Financial Due Diligence Report because the source of the data in excel is still require repair by a senior auditor and lack of knowledge regarding the Financial Due Diligence Report PT RIN. To solve that constraints, we should asking the other staff such as senior auditor, or supervisor
Inventarisasi Ikan Pelagis di Tempat Pendaratan Ikan Jembatan Sei Enam Kijang Kota Kecamatan Bintan Timur, Kabupaten Bintan Kepulauan Riau
Get PDFIkan pelagis adalah kelompok ikan perenang handal yang menghuni kolom air jauh di atas dasar laut. Ikan merupakan sumber protein hewani yang dibutuhkan oleh manusia, dimana ikan pelagis juga ikan yg memiliki nilai ekonomi dikehidupan manusia. Penelitian ini bertujuan untuk mengetahui jenis-jenis ikan pelagis yang didaratkan di Jembatan Sei Enam Kijang Kota. Metode penelitian dilakukan melalui metode survey, meliputi instrumen yang berupa kuisoner (wawancara) kepada nelayan di tempat pendaratan jembatan Sei Enam Kijang. Alat tangkap yang digunakan para nelayan adalah dengan menggunakan pancing, dimana Data yang diambil adalah Data Primer dan Data Sekunder. Hasil penelitian terdapat 7 jenis ikan pelagis, diantaranya: Ikan selikur (Megalaspis cordyla), Ikan selar (Atule mate), Ikan tamban (Sardinella lemuru), Ikan mata besar (Selar crumenophthalmus), Ikan barakuda (Sphyraena qenie), Ikan kembung (Rastrelliger kanagurta) dan Ikan selar kuning (Selaroides leptolepis).Ikan pelagis adalah kelompok ikan perenang handal yang menghuni kolom air jauh di atas dasar laut. Ikan merupakan sumber protein hewani yang dibutuhkan oleh manusia, dimana ikan pelagis juga ikan yg memiliki nilai ekonomi dikehidupan manusia. Penelitian ini bertujuan untuk mengetahui jenis-jenis ikan pelagis yang didaratkan di Jembatan Sei Enam Kijang Kota. Metode penelitian dilakukan melalui metode survey, meliputi instrumen yang berupa kuisoner (wawancara) kepada nelayan di tempat pendaratan jembatan Sei Enam Kijang. Alat tangkap yang digunakan para nelayan adalah dengan menggunakan pancing, dimana Data yang diambil adalah Data Primer dan Data Sekunder. Hasil penelitian terdapat 7 jenis ikan pelagis, diantaranya: Ikan selikur (Megalaspis cordyla), Ikan selar (Atule mate), Ikan tamban (Sardinella lemuru), Ikan mata besar (Selar crumenophthalmus), Ikan barakuda (Sphyraena qenie), Ikan kembung (Rastrelliger kanagurta) dan Ikan selar kuning (Selaroides leptolepis)
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
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
- …
