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Akuntansi Harta Era Sultan Syarif Kasim Kerajaan Siak Sri Inderapura Riau (1908-1946)
No full textPenelitian
ini bertujuan untuk mengkonstruksi akuntansi harta era Sultan Syarif Kasim II
Kerajaan Siak Sri Indrapura. Fokus penelitian adalah mengungkap berbagai
pemikiran dan tindakan yang dilakukan Sultan Syarif Kasim dalam pengelolaan
harta kerajaan. Penelitian ini merupakan penelitian kualitatif yang menggunakan
metode etnografi yang dikembangkan oleh River dan Boas. Proses penelitian
dilakukan dengan cara mengkombinasikan metode pengumpulan data Crasswel, metode
tahapan konstruksi sejarah Kartodirdjo dan metode analisis pemikiran sejarah
Foucoult untuk menghasilkan sebuah kesimpulan. Konfirmasi dilakukan terhadap
beberapa informan yang memiliki kompetensi dan bersedia untuk memberikan
keterangan. Konstruksi menghasilkan beberapa konfigurasi pengetahuan yakni:
Sultan Syarif Kasim berpandangan bahwa harta hanya sebagai sebuah titipan dari
yang maha kuasa, sehingga beliau sebagai seorang raja tidak tertarik untuk
menumpuk dan menguasai harta dalam masa kejayaannya. Bagi Sultan, harta diukur
dari sisi fungsinya untuk kemaslahatan rakyat, bukan hanya untuk keluarga
apalagi pribadi beliau. Bentuk tanggungjawab Sultan atas penggunaan harta
kerajaan yang paling menonjol adalah dengan membangun lembaga pendidikan untuk
mencerdaskan rakyatnya pada saat itu. Model pertanggungjawaban sistem akuntansi
pemerintahan Sultan Syarif Kasim ditekankan pada tanggungjawab pribadi beliau.
Praktek pengendalian yang terjadi masa Sultan Syarif Kasim memberikan inspirasi
bahwa kualitas pengendalian internal dari sebuah sistem akuntansi bukan hanya
terletak pada elemen pengendalian yang mendukungnya, tetapi ditentukan oleh
wibawa siapa yang paling bertanggungjawab atas pelaksanaan sistem tersebut. Dokumen
surat wakaf menjadi tonggak sejarah standar pengelolaan harta di Kerajaan Siak
Sri Indrapura, karena telah menjadikan harta kerajaan sebagai harta bukan milik
pribadi, melainkan harta milik bersama Pemerintahan Kerajaan Siak dalam
memberikan kesejahteraan dan pelayanan kepada rakyatnya. Struktur pemerintahan
masa Sultan Syarif Kasim dalam perkembangannya mengakumudir orang-orang bukan
keturunan kerajaan atau bangsawan atau orang-orang besar menjadi bagian dalam
sistem pemerintahannya. Kebijakan pancung alas, berupa pemanfaatan harta
kerajaan oleh rakyat dan pajak berupa pemanfaatan fasilitas kerajaan oleh para
saudagar yang melewati atau berlabuh di pelabuhan wilayah Kerajaan Siak adalah
bagian dari regulasi yang dikeluarkan oleh Sultan Syarif Kasim. Regulasi yang
berkaitan dengan pemanfaatan harta terbagi kedalam dua bagian yakni pemanfaatan
harta oleh rakyat yang berada di sekitar wilayah kerajaan dan pemanfaat harta
oleh kerajaan di semua wilayah taklukannya
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
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
The Effect of Good Corporate Governance, Profitability, Capital Intensity and Company Size on Tax Avoidance
Full text linkThis study aims to determine the effect of independent boardof commissioners, institutional ownership, audit committee, profitability, capital intensity, and to determine the effect of company size on tax avoidance. So that the approach used in this research is a quantitative approach with this type of approach, namely explanatory research. The population in this study are all consumer goods companies that have been listed on the Indonesia Stock Exchange (IDX) in 2015-2019 as many as 53 companies. So that the sample used in this study is a non-probability sampling method which is included in the purposive sampling technique. This study produces an analysis which states that the independent board of commissioners and institutional ownership are declared to have no significant effect on Tax Avoidance in consumer goods companies listed on the IDX from 2015-2019. As for the audit committee, profitability, capital intensity, and also company size have a significant effect on tax avoidance in consumer goods companies that have been listed on the IDX for the 2015-2019 period
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
Peran Penerapan Pengendalian Internal dalam Pencegahan Kecurangan terhadap Pengelolaan Perbekalan Farmasi di Rumah Sakit Kanker “Dharmais”
Full text linkThis study aims to determine the role of the implementation of internal control in the prevention of fraud against the management of pharmaceuticals in “Cancer hospital Dharmais” when compared with the theory and provide recommendations for the appropriate control systems applied to the management of pharmaceuticals in Cancer hospital “Dharmais”. The respondents of this study consisted of 13 civil servants involved in the management of pharmaceuticals in the Cancer hospital “Dharmais”. The method used is descriptive qualitative approach, namely by distributing questionnaires, observations, participate and in-depth interviews regarding the implementation of internal controls in the management of pharmaceuticals in Cancer Hospital “Dharmais”. There are 13 eligible questionnaires. The results of the study regarding the role of the implementation of internal control in the prevention of fraud against pharmaceutical supply management at the Cancer Hospital “Dharmais” adequate although there are still some weaknesses of internal controls which could potentially lead to fraud against the management of pharmaceutical supplies
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