1,720,962 research outputs found
Model Pengembangan Sistem Informasi Akuntansi Taman Pendidikan Alquran
Get PDFThe purpose of this research to generate models of Accounting System in the form of Standard Operating Procedures (SOP) for guidance on the accuracy of management information for the management TPQ Al-Hidayah Dau Malang. The research phase starting from problem identification, data collection, preparation of the product, product testing (validation expert) and penyepurnaan final product. Data collection techniques that focus group discussions, observation, interview and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of four aspects, namely ratings aspects of usability, simplicity, completeness and legibility. The technique used to analyze data on the validation of scoring is to use the average value of the test. The study produced a quality system in the form of 10 SOP Flow Information Financial Recording and 8 SOP Flow of Information Management and Financial Control that shows the application of SOP has to be implemented and the feasibility of value according to user needs
Penelitian dan Pengembangan Sistem Mutu Akuntansi Keuangan Pada Usaha Ternak Ayam Potong Blitar
Get PDFAbstract
The purpose of this research is to arrange guidance of recording to financial reporting as model of development of financial accounting quality system at Cak Wanto chicken farm in Blitar. The method used in this research is the research & development model of DBR (Design Based Research) from Purwiyanto (2014) which is modified. Research phase starts from problem identification, data collection, product preparation, product test (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, observation, interview, and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of 4 aspects of the assessment of aspects of usability, convenience, completeness, and legibility. Techniques used to analyze data validation scoring results is to use a percentage technique with the category of interval Before-After technique. This study produces a quality system in the form of three SOPs that show the application of SOP can run effectively to be implemented with evidence of the average percentage results near perfect and in accordance with user needs.
Keywords: Quality Accounting System, Standard Operating Procedure
PENGEMBANGAN MODEL SISTEM INFORMASI AKUNTANSI RUMAH SAKIT SEBAGAI INFORMASI PENDAPATAN ATAS PELAYANAN PASIEN PESERTA BPJS DI RSU UNIVERSITAS MUHAMADIYAH MALANG
Get PDFTujuan penelitian menghasilkan model sistem informasi akuntansi rumah sakit dalam bentuk Standar Operasional Prosedur (SOP) dan Bagan Alir sebagai panduan informasi pendapatan atas jasa layanan pasien BPJS dan pasien umum untuk perbaikan pengolahan data terpadu bagi RSU. Universitas Muhamadiyah Malang, rumah sakit swasta yang ikut serta dalam program Jaminan Kesehatan Nasional yang diselenggarakan BPJS Kesehatan. Permasalahannya pada akuntansi rumah sakit belum akuratnya pencatatan penerimaan kas dari layanan pasien BPJS yang selama ini masih tergabung dengan pasien umum. Perlu dikembangkan kembali SOP lama dan dirancangnya siklus penerimaan kas dari tiga layanan instalasi utama bagi pasien umum maupun pasien BPJS. Jenis penelitian ini model penelitian pengembangan berbasis sistem mutu dengan metode Desain Based Research (Purwiyanto, 2014). Metode pengumpulan data yaitu observasi, wawancara dan angket. Tehnik yang digunakan untuk menganalisis data hasil skoring validasi adalah Tehnik prosentase dari respon pengguna beserta tim ahli terkait kelayakan desain produk. Penelitian menghasilkan produk 10 SOP dan 5 bagan alir penerimaan kas yang menunjukkan penerapan SOP dan bagan alir efektif untuk diimplementasikan, terbukti hasil prosentase rata-rata kelayakan mendekati sempurna dan sesuai dengan kebutuhan pengguna
MODEL SISTEM MUTU UNTUK INFORMASI AKUNTANSI KLINIK KESEHATAN
Get PDFPenenlitian ini bertujuan menghasilkan Standard Operating Procedures (SOP) dan bagan alir di Klinik Cakra Husada Malang. Tahap penelitian dimulai dari identifikasi masalah, pengumpulan data, perencanaan dan penyusunan produk hingga uji validasi ahli. Tehnik pengumpulan data terdiri dari observasi, wawancara, angket. Tehnik analisis data pada penelitian ini yaitu hasil prosentasi skoring berdasarkan uji validasi responden pengguna dan tim validasi ahli terkait pengujian kelayakan desain produk. Penelitian ini menghasilkan produk 10 SOP akuntansi dan 5 bagan alir penerimaan kas klinik. Hasil menunjukkan SOP menghasilkan sistem informasi bermutu yang dapat digunakan untuk meningkatkan kualitas layanan klinik.
PENGEMBANGAN SISTEM MUTU UNTUK INFORMASI AKUNTANSI PESANTREN
Get PDFPenenlitian ini bertujuan menghasilkan Standard Operating Procedures (SOP) dan bagan alir di Pondok Pesantren Al-Huda Malang. Tahap penelitian dimulai dari identifikasi masalah, pengumpulan data, perencanaan dan penyusunan produk hingga uji validasi ahli. Tehnik pengumpulan data terdiri dari observasi, wawancara, angket. Tehnik analisis data pada penelitian ini yaitu hasil prosentasi skoring berdasarkan uji validasi responden pengguna dan tim validasi ahli terkait pengujian kelayakan desain produk. Penelitian ini menghasilkan produk 7 SOP akuntansi dan 2 SOP bagan alir administrasi pesantren. Hasil menunjukkan SOP menghasilkan sistem informasi bermutu yang dapat digunakan untuk keakuratan informasi pembukuan pondok pesantren
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
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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