1,721,106 research outputs found
Prof. Dr. Muwahid Shulhan, Kesalehan, dan Inspirasi Menekuni Studi Islam
No full textStudi Islam merupakan bidang yang harus ditekuni dengan penuh kesungguhan. Inspirasi untuk menekuni bidang ini disampaikan oleh Prof. Dr. Muwahid Shulhan. Guru Besar IAIN Tulungagung ini menjelaskan bahwa ketekunan dalam sebuah bidang membuat seseorang menjadi ahli
Peer review book chapter "Prof. Dr. Muwahid Shulhan, Kesalehan, dan Inspirasi Menekuni Studi Islam", Ngainun Naim
No full textPeer review book chapter "Prof. Dr. Muwahid Shulhan, Kesalehan, dan Inspirasi Menekuni Studi Islam", Ngainun Nai
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe 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
No full text“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
No full textWe 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
No full textWe 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
ANALISIS IMPLEMENTASI PSAK NO. 109 PADA BAZNAS KOTA PALOPO
No full textAl Muwahid Karno, 2024. “Analisis Implementasi PSAK No. 109 Pada Baznas
Kota Palopo”. Skripsi Program Studi Ekonomi Syariah Fakultas Ekonomi
dan Bisnis Islam Institut Agama Islam Negeri Palopo. Dibimbing oleh Dr.
Fasiha, S.EI., M.EI.
Skripsi ini membahas tentang Analisis Implementasi PSAK No. 109 Pada
Baznas Kota Palopo. Penelitian ini bertujuan untuk mengetahui implementasi
PSAK No.109 pada laporan keuangan BAZNAS Kota Palopo. Penelitian ini
merupakan jenis penelitian kualitatif dengan pendekatan deskriptif. Subjek
penelitian ini adalah pengurus atau amil Baznas Kota Palopo. Adapun data
penelitian ini diperoleh dari observasi, wawancara dan dokumentasi. Hasil
penelitian menunjukkan bahwa Pencatatan laporan keuangan akuntansi zakat dan
infaq/sedekah pada Badan Amil Zakat Nasional (BAZNAS) Kota Palopo telah
menerapkan siklus akuntansi sesuai dengan PSAK No. 109 yang meliputi laporan
posisi keuangan, laporan perubahan dana, laporan arus kas dan catatan atas
laporan keuangan dalam penyusunan laporan keuangannya, sehingga
memudahkan staff dibidang keuangan dan pelaporan dalam menyusun laporan
keuangan yang relevan, dapat dipahami, dan dapat dibandingkan sehingga dapat
memberikan laporan keuangan yang dapat dibaca oleh pihak yang membutuhkan.
Sedangkan dari analisis kesesuaian penerapan pencatatan laporan keuangan di
BAZNAS Kota Palopo yang meliputi pengakuan dan pengukuran, penyajian dan
pengungkapan telah sesuai dengan PSAK No. 109 tentang akuntansi zakat
infaq/sedekah.
Kata Kunci: Implementasi, PSAK No. 109, Baznas
Abstrak
xviii
Al Muwahid Karno, 2024. “Analysis of the Implementation of PSAK No. 109 at
Baznas Palopo City”. Thesis of the Islamic Economics Study Program,
Faculty of Islamic Economics and Business, Palopo State Islamic Institute.
Supervised by Dr. Fasiha, S.EI., M.EI.
This thesis discusses the Analysis of the Implementation of PSAK No. 109
at Baznas Palopo City. This study aims to determine the implementation of PSAK
No. 109 in the financial statements of BAZNAS Palopo City. This study is a type
of qualitative research with a descriptive approach. The subjects of this study were
the administrators or amil of Baznas Palopo City. The data for this study were
obtained from observation, interviews and documentation. The results of the study
indicate that the recording of financial statements for zakat and infaq/alms
accounting at the National Zakat Agency (BAZNAS) of Palopo City has
implemented an accounting cycle in accordance with PSAK No. 109 which
includes financial position reports, fund change reports, cash flow reports and
notes to financial statements in preparing their financial statements, making it
easier for staff in the fields of finance and reporting to prepare relevant,
understandable and comparable financial statements so that they can provide
financial statements that can be read by parties in need. Meanwhile, from the
analysis of the suitability of the application of financial statement recording at
BAZNAS Palopo City which includes recognition and measurement, presentation
and disclosure, it is in accordance with PSAK No. 109 on accounting for zakat,
infaq/alms.
Keywords: Implementation, PSAK No. 109, Bazna
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
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