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PENYUSUNAN LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 45 (Studi Pada Masjid Al-Iman Bukit Tinggi)
Get PDFThis study aims to compile the financial statements of the Samsul Hidayah Mosque Moyo Village in accordance with the standards made by the Indonesian Accountants Association (IAI) namely Statement of Financial Accounting Standards (PSAK) No. 45. In this study, the authors analyzed the financial statements of the Samsul Hidayah Mosque with how to collect data, present data, analyze data, so as to produce conclusions about the actual picture, then compare with Statement of Financial Accounting Standards (PSAK) No.45. this type of research is qualitative with interpretive approach. The author uses data collection techniques through observation, interviews, and documentation to obtain relevant data. The results of this study indicate that the financial report of Al-Iman Bukit Tinggi Mosque is only a simple record of cash receipts and cash disbursements and the final balance of the mosque. However, the mosque management did not make an inventory of the assets owned by the mosque. The financial statements of Al-Iman Bukit Tinggi Mosque are not in accordance with the Statement of Financial Accounting Standards (PSAK) No.45 which consists of Financial Position Reports, Activity Reports, Cash Flow Statements, and Notes to Financial StatementsPenelitian ini bertujuan untuk menyusun laporan keuangaan Masjid Samsul Hidayah Desa Moyo sesuai dengan standar yang di buat oleh Ikatan Akuntan Indonesia (IAI) yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) No 45. Dalam penelitian ini, penulis melakukan analisis data laporan keuangan Masjid Samsul Hidayah dengan cara mengumpulkan data, menyajikan data, menganalisa data, sehingga menghasilkan kesimpulan tentang gambaran yang sebenarnya, kemudian membandingkan dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No.45. jenis penelitian ini adalah kualitatif dengan pendeketan interpretif. Penulis menggunakan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi untuk mendapatkan data yang relevan. Hasil penelitian ini menunjukkan bahwa laporan keuangaan Masjid Al-Iman Bukit Tinggi hanya berupa laporan pencatatan penerimaan kas dan pengeluaran kas serta saldo akhir masjid dengan sederhana. Namun, pengurus masjid kurang menginventarisasikan jumlah aset yang dimiliki masjid. Laporan keuangan Masjid Al-Iman Bukit Tinggi tidak sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No.45 yang terdiri dari Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan Catatan Atas Laporan Keuanga
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
Peran Manajemen Sumber Daya Manusia dalam Upaya Peningkatan Manajemen Pengetahuan
No full textThe role that Human Resource Management (HR) plays in the process of enhancing knowledge management is investigated in this study. This research investigates the ways in which HRM practices contribute to improved knowledge management operations. In order to collect data, a survey was conducted, and interviews were conducted with a total of 12 informants from SMEs (UKM). According to the findings of the study, HRM practices offer initiative in the process of improving the knowledge management strategies that companies use. It is possible to draw the conclusion that each HRM sub-component has an effect on the knowledge management component. Furthermore, HRM is very influential and has a positive effect on the quality management process in the workplace and vice vers
PENGARUH MINAT KONSUMEN MEMBELI PULSA TERHADAP USIA, JENIS KELAMIN DAN PENDAPATAN PADA CERIA CELL CABANG BIMA
Get PDFPenelitian ini bertujuan untuk mengetahui: (1) minat konsumen membeli pulsa terhadap usia, (2) minat konsumen membeli pulsa terhadap jenis kelamin, (3) minat konsumen membeli pulsa terhadap pendapatan pada Ceria Cell Cabang Bima.
Penelitian ini adalah penelitian kuantitatif. Sampel penelitian ini adalah konsumen yang mengunjungi outlet Ceria Cell Cabang Bima dengan jumlah 50 orang. Pengumpulan data menggunakan kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah statistik uji wald.
Hasil penelitian ini menunjukkan bahwa: (1) minat konsumen membeli pulsa terhadap usia memperoleh hasil sebesar 0,912, (2) minat konsumen membeli pulsa terhadap jenis kelamin sebesar 1,335, (3) minat konsumen membeli pulsa terhadap pendapatan sebesar 9,911 pada Ceria Cell Cabang Bima
Islamic Economics Answers to a Wide Range of Contemporary Socio-Economic Challenges
No full textA long period of development spanning more than a century has resulted in traditional economics becoming a highly developed and complex field of study. Finding solutions to existing socio-economic problems is the focus of this paper. The idea of Islamic economics is the central topic of this article. Because it is based on the teachings of the Qur'an and Hadith, the Islamic economic system has proven to be very successful in overcoming various socio-economic problems during the course of human history. In other words, if Islamic economics is used in the right way and in the right way, then one may anticipate many severe socioeconomic difficulties. In short, Islamic economics offers a solution to the problem of how to improve human life. so that no socio-economic problems will be recognized if Islamic economics is practiced in a proper manner. Therefore, Islamic economics focuses primarily on ideas and efforts to improve the general welfare of society. Consequently, Islamic economics is a solution to problems facing society as a whole
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
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