1,721,260 research outputs found

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    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

    Debt monitoring mechanism in soe’s: evidence from Indonesia / Murdifin Azhar and Ira Geraldina

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    This study aims to examine the role of independent boards (commissioners) characteristics in monitoring the impact of debt on value of state-owned enterprises’ (SOE’s). This study used 125 observations of SOEs that are listed on Indonesia Stock Exchange during the period of 2010-2017 as a final sample. The variable of independent commissioner’s characteristics is analysed by identifying whether they have political connection with political party in Indonesia or not and whether they have adequate professional background. Using panel data analysis, the results show that there is a different effect of independent commissioner’s characteristics in monitoring the impact of debt on value of SOE’s. If independent commissioners do not have political connection, but have adequate professional background, they could conduct debt monitoring effectively, thereby increasing the value of SOE’s. On the contrary, if independent commissioners do not have political connection, but also do not have adequate professional background, they could not conduct debt monitoring effectively, thereby decreasing the value of SOEs. The results suggest that the goverment should consider the professional background of independent commissioners who have political connection with the rulling party

    PENGARUH KOMPETENSI PENGELOLA KEUANGAN, PENGALAMAN KERJA DAN PENGUASAAN SISTEM INFORMASI KEUANGANDAERAH TERHADAP KUALITAS LAPORAN KEUANGANPADA SATUAN PERANGKAT KERJA DAERAHDI KOTA KUPANG

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    ABSTRAKMELDA MARIANA POEH. Pengaruh Kompetensi Pengelola Keuangan, Pengalaman Kerja Dan Penguasaan Sistem Informasi Keuangan Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Perangkat Daerah di Kota Kupang, ( dibimbing oleh H. Murdifin Haming, dan Mursalim ). Penelitian ini dilakukan untuk meneliti pengaruh kompetensi pengelola keuangan, pengalaman kerja dan penguasaan sistem keuangan daerah terhadap kualitas laporan keuangan pada satuan kerja perangkat daerah di Kota Kupang. Penelitian ini dilatarbelakangi fakta bahwa laporan keuangan memberikan informasi yang bermanfaat bagi pengguna laporan keuangan apabila laporan keuangan berkualitas yaitu memenuhi indikator relevan, andal, dapat dibandingkan dan dapat dipahami

    Variations on the Author

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    “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

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    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

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    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

    Evaluasi Tingkat Kematangan Sistem Informasi Terpadu Universitas Muslim Indonesia Makassar Menggunakan Cobit 5

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    AbstrakTri Gustanti, Evaluasi Tingkat Kematangan Sistem Informasi Terpadu Universitas Muslim Indonesia Makassar Menggunakan Cobit 5 di bimbing oleh (Murdifin Haming dan Roslina Alam). Penelitian ini bertujuan untuk mengevaluasi tingkat kematangan tata kelola sistem informasi (SI) dalam penerapan layanan sistem informasi akademik (SIMPADU) di Universitas Muslim Indonesia Makassar.Metode yang digunakan adalah metode kuantitatif dengan menggunakan instrument kuesioner, wawancara dan observasi. Fokus penelitian ini mengunakan domain Cobit 5 dan Domain MEA01, MEA02,MEA03. Sumber data diperoleh dari Mahasiswa dan Pengelola SIMPADU.Hasil penelitian menunjukkan tingkat kematangan tata kelola sistem informasi pada layanan SIMPADU. Hasil penelitian ini menunujukkan berada pada tingkat established. Hasil ini dibandingkan dengan tingkat yang di harapkan, dari hasil perbandingan tersebut di peroleh nilai kesenjangan. Nilai kesenjangan di gunakan untuk merumuskan rekomendasi perbaikan. Untuk perbaikan tata kelola TI disarankan agar lembaga mempersiapkan SDM yang kompeten, serta mendokumentasikan setiap kegiatan evaluasi, pengarahan, dan monitoring dalam pengelolaan SIMPADU.Kata Kunci : SIMPADU, Tata Kelola SI, COBIT 5, Tingkat Kematanga

    Author Index

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    Pengaruh Pelayanan Fiskus,Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak Terhadap KepatuhanWajib Pajak Orang Pribadi KPP Pratama Kabupaten Sidrap.

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    ABSTRAKANDI SRI KUMALA PUTRI. P Pengaruh Pelayanan Fiskus,Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak Terhadap KepatuhanWajib Pajak Orang Pribadi KPP Pratama Kabupaten Sidrap.(Dibimbing oleh Murdifin Haming dan Mursalim)Penelitian ini bertujuan untuk mengetahui apakah pelayanan fiskus,kesadaran wajib pajak, dan kewajiban pajak dengan konsep regresiberpengaruh signifikan atau tidak.Penelitian ini dilakukan dengan pendekatan kuantitatif denganmetode analisis regresi linear. Objek penelitian ini adalah 100 wajib pajakpada KPP Pratama Kabupaten Sidrap.Hasil penelitian ini menunjukkan pelayanan fiskus, kesadaran wajibpajak dan kewajiban pajak berpengaruh positif dan signifikan terhadapkepatuhan wajib pajak. Kontribusi ketiga variabel ini terhadap kepatuhanwajib pajak sebesar 18,2%Kata Kunci : Pelayanan Fiskus, Kepatuhan Wajib Pajak, Paja
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