1,720,962 research outputs found
The Analysis of Good Corporate Governance, Corporate Social Responsibility and, Firm Size Toward Firm Value
Full text linkThis research aims to analyze the effect of good corporate governance, corporate social responsibility, and the firm size towards the firm value. The population was banking firms listed in Indonesia Stock Exchange period 2015-2018. Samples used were 28 firms. The analysis method used multiple linear regression. The research results show that managerial ownership does not have effect towards the firm value. Institutional ownership and firm size have positive effect towards the firm value. Corporate social responsibility has negative effect towards the company value
Factors that Influence Taxpayer Compliance with information Knowledge Technology as a Moderating Variable
Full text linkThis research examines how accounting processes, attitudes toward tax incentives, and knowledge of tax laws affect taxpayer compliance. Analyzing information technology knowledge can help to minimize the impact of accounting procedures and tax law knowledge on taxpayer compliance. The participants in this research are the registered KPP Pratama Pekanbaru Senapelan culinary MSME taxpayers. 397 respondents were selected as samples using the purposive sampling technique and primary data. SEM-Partial Least Square is the analytical method used is SEM-Partial Least Square (PLS). According to the study's findings, accounting procedures help ensure that taxpayers comply with the law. Tax incentives help taxpayer compliance in a beneficial way. There is no connection between tax law comprehension and taxpayer compliance. The link between accounting procedures and taxpayer compliance can be moderated by having a solid understanding of information technology. The relationship between tax incentive views and compliance by taxpayers can be moderated by knowledge of information technology. The relationship between comprehending tax laws and taxpayer compliance cannot be moderated by information technology knowledge
Percepatan pendapatan petani sawit melalui peningkatan kinerja pemasaran dan strategi bersaing
Full text linkThe oil palm business is one of the businesses that can help the country's economy and help improve people's welfare. The effectiveness of SME business performance is influenced by training, organizing, utilization, and development. The target community is SMEs in Lebuh Lurus village, Inuman Kuantan Singingi sub-district. Increased marketing performance and competitive strategies can be applied to oil palm farmers with training and skill mentoring. This activity is carried out by direct counseling/discussion, discussion, and question and answer. The implementation of this activity is divided into several stages, including preparation, counseling and assistance, evaluation, and discussion. Competitive advantage, competitive intelligence, cross-functional working relationships as solutions to improving marketing performance in oil palm plantation SMEs in the province of Riau. The results of this activity teaches and administers to the oil palm smallholders in implementing competitive strategies and marketing palm oil products. Training for human resource oil palm workers and the creation of agricultural counseling programs.Bisnis kelapa sawit merupakan salah satu bisnis yang dapat membantu perekonomian negara dan membantu meningkatkan kesejahteraan masyarakat. Efektivitas kinerja usaha UKM dipengaruhi oleh pembinaan, pengaturan, pendayagunaan dan pengembangan. Masyarakat sasaran adalah UKM di desa Lebuh Lurus Kecamatan Inuman Kuantan Singingi. Peningkatan kinerja pemasaran dan strategi bersaing yang bisa diterapkan pada petani sawit dengan pelatihan dan pendampingan keterampilan. Kegiatan ini dilakukan dengan penyuluhan/diskusi langsung, diskusi dan tanya jawab. Pelaksanaan kegiatan ini dibagi dalam beberapa tahap, diantaranya: Persiapan, Penyuluhan dan Pendampingan, Evaluasi dan Diskusi. Keunggulan bersaing, inteligen pesaing, hubungan kerja lintas fungsi sebagai solusi untuk meningkatkan kinerja pemasaran pada UKM perkebunan kelapa sawit di Provinsi Riau. Hasil kegiatan ini mengajarkan dan mendampingi para pelaku UMK petani sawit dalam menerapkan strategi bersaing, pemasaran produk kelapa sawit. Pelatihan bagi SDm pekerja kelapa sawit dan terciptanya program penyuluhan pertanian
The Effect of Human Resource Competencies, Financial Inclusion, E-Commerce Implementation, and Financial Knowledge on Performance of SMES
Full text linkIn the globalization era, good economic growth is an assessment of the government's success in economic development, especially in supporting programs with the concept of people's economy. The growth of SME is a government effort to increase the income of low-income groups and decrease income inequality and poverty through increasing business capacity and business management skills. The purpose of this study was to analyze the effect of human resource competencies, e-commerce implementation, financial knowledge, and financial inclusion on the performance of SMEs in Kuantan Singingi Regency. The sample used was 85 SMEs with the criteria that SMEs are registered at the Office of Cooperatives, Small & Medium Enterprises. SMEs have used E-commerce, either in the form of a platform or social media-based E-commerce, and have recorded their finances. The data collection method used purposive sampling. The analysis tool used is Warp PLS. The results of the study stated that human resource competencies affect the performance of SMEs. E-commerce implementation affects the performance of SMEs. Financial knowledge affects SME performance, while financial inclusion does not affect SME performance
Satisfaction ERP Systems: Impact on End-User
Full text linkERP systems are integrated information systems that can be applied in both business and non-business organizations. For business organizations it covers the entire functional enterprise that includes accounting and finance, production, sales, purchasing, personnel and other functions. These functions are separated by software modules and interconnected with the integrated data center. Implementation of ERP systems does not always provide satisfaction for end-users. This paper examines the quality of information systems and service that impact on end-user satisfaction, specifically banking companies located in Pekanbaru, Indonesia. Data analysis results reveal that the information systems and service quality partially affect end-users’ satisfaction with ERP systems and thus these findings, remind the designers of ERP systems to improve the quality information systems and the availability of user friendly service
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
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
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