1,720,959 research outputs found
UNIVERSITY SOCIAL RESPOSIBILITY : TRAINING OF ACCOUNTING TO SUPPORT SMALL AND MEDIUM ENTERPRISE (SMEs)
No full textOne of the problems currently being faced by
SMEs in Zndonesia is the difficulty in obtaining access to
Jinancing sources from the banks because most of SMEs are
not bankable. Just because their failure in meeting the
technical requirements of the bank, SMEs borrowers
candidate lost the opportunity to obtain credit facilities from
banks, consequently they lose the opportunity to grow. One
of the bank requirement concern with SMEs accountability
that needs knowledge of accounting, feasibility studies,
making the bookkeeping and understand the business
management (accounting basis and cost of goods sold).
Unfortunatelly they have no longer opportunity to be
involved in formal degree education system. Support from
universities for entrepreneurs of SMEs necessary in
conducting to have knowledge of accounting is probably in
form of training programs. This report is conceptual in
nature that aims to demonstrate the importance of training
and knowledge of accounting for SMEs so that SMEs can
become a bankable debtors and obtain capital to run its
business. Growing SMEs are expected to reduce
unemployment and poverty in Indonesia
REMUNERATION, CORPORATE GOVERNANCE AND BANK PERFORMANCE: A STUDY OF INDONESIA
No full textThe financial crisis in Asia in mid-1997 has an impact on the economic
performance of the countries in Southeast Asia, including Indonesia. In general,
almost all of the comphnies were affected by the crisis in the form of decline in net
profit. World Bank data shows the following: (l) the cmerage ratio of net profit on
equity fell from 55% to 33% in the first quarter of 1998, (2) decrease the number
ofemployees by 32% contpared to before the crisis, (3) overage the average debt
equity ratio of the company increased in mid-1998 compared with the year 1997
(World Bank, 1999).
The banking sector is one industry lhat experienced the financial crisis in
Asia. The wealorcsses of corporate goyernonce became one of the causes of the
financial and economic'crisis. (National Committee on Corporate Governance,
2004).Bank petformance variables such qs Retur"n on Assets (ROA), Retttrn on
Equity (ROE), I,{et Interest Margin (NIM, Loan to Deposit Ratio (LDR), Non
Performing Loan (NPL), Earning per Share (EPS) as well qs the size of the Bank (
assets). From the seven bank performance data used in this study, the average
performance wqs in accordance with the standards required. Only the value of the
average loan to deposit ratio (LDR) showed that overall only about 68% of bank
credit was absorbed in the community. This shows that the overall average bank
lending capabilities to third parties is still below standard. This conclusion
suggests that the Bank Indonesia as the regulator of the banking industry in ordet'
to monitor the credit absorption into the higher society
PERCEIVED ENVIRONMENTAL UNCERTAINTY, STRUCTURAL ORGANIZATIONAL, AND THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEM
No full textThis paper examines the effect of perceived
environmental uncertainty, and organizational structure on
Management Accounting System (MAS) design. MAS
design was defined in therms of the perceived usefulness of
several information characteristics which may be
associated with an MAS. These characteristics were scope,
timelines, level of aggregation, and information which
assists integration (Chenhall & Morris, 1986).This study
uses self-reported survey data from 30 West Java
manufacturing business units.
Results indicate perceived environmental
uncertainty is related to Management Accounting System
(MAS). The results also indicate that organizational
structure is a significant positive relation of Management
Accounting System (MAS)
The 3rd Accounting & The 2nd Doctoral Colloquium Bridging the Gap between Theory, Research and Practice : IFRS Convergence and Application Faculty of Economics Universitas Indonesia
No full textThis research explores the determinan analysis of remuneration for Directors and
Commissioners in banking industry which is listed in Indonesia Stock Exchange for period
2004-2009. The determinan factors of the remuneration for Directors and Commissioners
are bank performance, structure of ownership, and the proportion of relation between the
Directors and Commissioners to that of the owner of the company.
The bank performances are Return On Asset (ROA), Return On Equity (ROE), Net
Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL),
Capital Adequacy Ratio (CAR), and Earning Per Share (EPS). The result shows that the
important determinant of Directors and Commissioners remuneration are Return On Asset
(negative association), Return On Equity (positive association), Net Interest Margin
(positive association), Loan to Deposit Ratio (positive association), Non Performing Loan
(positive association), Earning Per Share (positive association), family’s structure of
ownership (positive association), and foreign ownership (positive association)
DIRECTORS AND COMMISSIONERS REMUNERATION AND FIRM PERFORMANCE: INDONESIAN EVIDENCE
No full textThe financial crisis in Asia in mid-1997 have an impact on the economic performance of
countries in East Asian, including Indonesia. The lack of sound corporate governance has been
argued to be a major cause of the 1997 financial and economic crisis experienced by countries
in the East Asian region (D’Cruz, 1999). The Indonesian government through the relevant
authorities such as the Ministry of Finance, Capital Market Supervisory Agency and Financial
Institution (Bapepam-LK), Indonesia Stock Exchange, Bank Indonesia (Central Bank of the
Republic of Indonesia), oversee the implementation of corporate governance practices in
companies. Corporate governance principles require the disclosure of remuneration for
directors and commissioners (“directors commissioners”).
The purpose of this study is to investigate the relationship between Indonesian directors’
remuneration and firm performance. From a sample of 100 listed companies throughout the
period 2008-2009, it has been found that there has been positive relationship between current
year directors and commissioners remuneration and lag effect analysis accounting performance
indicator
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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