1,720,960 research outputs found
ANALISIS PENERAPAN DAN PERKEMBANGAN PRO-POOR BUDGETING DI PROVINSI SUMATERA SELATAN TAHUN 2009-2013
Full text linkThis study aimed to analyze the application and development of pro-poor budgeting in the province of South Sumatra, which is done by analyzing the consistency, relevance and effectiveness of pro-poor budgeting documents between government development planning and budgeting. The analysis technique used is descriptive analysis of qualitative and quantitative research to answer the problem. The results showed that the application of the assessment ratio of pro-poor budgeting calculations obtained 0.2 in 2009, 2010 and 2011 with a very pro category. Whereas, in the implementation of pro-poor budgeting in 2012 and in 2013 obtained the calculation of 0.18 with enough categories siding
Pengujian Faktor-Faktor Auditor Switching Dengan Analisis Regresi Logistik Pada Perusahaan Sektor Manufaktur Di BEI
Full text linkThe purpose of this study is to know and analyze, Audit Opinion, Management Change, KAP Size, and Financial Distress have a simultaneous and partial effect on Auditor Switching. The population is manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange for the 2018-2020 period. A sample of 44 companies from the consumer goods sub-sector based on the criteria that have been considered. The data analysis technique used is logistic regression. Which has four testers including: Assessing the Overall Model (Overall Model Fit), Testing the Feasibility of the Regression Model (Goodness of Fit Test), Determinant Coefficient (Nagelkerke's R Square) and Classification Matrix. The results obtained simultaneously Audit Opinion, Management Change, KAP Size, and Financial Distress have an effect on Auditor Switching. Meanwhile, partially Financial Distress has an effect but Audit Opinion, Management Change, KAP Size, has no effect on Auditor Switching
ANALISIS PDRB, IPM DAN JUMLAH PENDUDUK TERHADAP JUMLAH KEMISKINAN DI PROVINSI SUMATERA SELATAN
Full text linkThe purpose of this study is to determine the effect of GRDP, HDI, and total population on the amount of poverty in South Sumatra. The type of data used in this study is secondary data in the form of document data on GRDP, HDI, Total Population, and Total Poverty for a period of 3 years (2016-2018) in 17 (seven) districts/cities of South Sumatra Province. The data analysis technique used in this study is panel data regression with data processing tools using Eviews 11. To perform regression on the variables, the researcher uses 3 (three) methods, namely: (a) Common Effect Model, (b) Fixed Effect Model , (c) Random Effects.The results obtained simultaneously are F arithmetic > F table (244.3836 > 2.01), and the probability value is 0.000000 so that H0 is rejected and H1 is accepted. This shows that the variables GRDP, HDI, and Total Population together (simultaneously) have a significant effect on poverty. While partially the GRDP (x1) and Population (x3) variables partially have no effect on the amount of poverty, with coefficient values of 0.000270 and 0.108607 with probability values of 0.1165 (> 0.05) and 0.0000 ( <0.05). However, the HDI variable (x2) partially has a negative and significant effect on poverty, with a coefficient value of -12.8278
ANALISIS SISTEM PENGGAJIAN DALAM UPAYA PENGENDALIAN INTERNAL PERUSAHAAN
Full text linkPenelitian ini bertujuan untuk menganalisis sistem penggajian sebagai upaya dalam pengendalian internal perusahaan pada PT. Salsabila Perkasa. Jenis data yang digunakan peneliti data primer yaitu data non-numerik seperti hasil wawancara mengenai sistem informasi akuntansi penggajian dan pengupahan serta sistem pengendalian internal yang dijalankan perusahaan PT. Putra Salsabila Perkasa. Teknik analisis yang digunakan dalam penelitian ini adalah analisis deskriptif yaitu menganalisa dan mendekripsikan serta membandingkan data yang diperoleh. Hasilnya menunjukkan sistem informasi akuntansi penggajian di PT. Putra Salsabila Perkasa belum mendukung upaya pengendalian internal karena masih kurangnya dalam struktur organisasi pemisahan tugas tersendiri untuk sistem penggajian yang dapat menyebabkan peluang terjadinya kecurangan dalam penggajian
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
ANALISIS PENGENDALIAN INTERN SIKLUS PENDAPATAN PADA PENERBIT ERLANGGA CABANG PALEMBANG
Full text linkThis research is engaged in printing. This printing company before the Covid-19 pandemic was in conditions that generated optimal profits. The occurrence of the Covid-19 pandemic make company profits always decline. This is closely related to the cost behavior and break-even of multiple products in planning short-term profits. The population used in this study is the cost behavior and break-even of multi-products in the short-term profit planner in 2020. The sampling used is purposive sampling. The type and design of the research is descriptive research. Based on the results of the research, the company has not implemented the concept of cost behavior which separates variable costs and fixed costs with the income statement in the multi-product breakeven calculation has not been prepared by variable costing. The conclusion from this study states that companies must apply the concept of cost behavior that separates fixed costs and variable costs. And applying the multi-product breakeven guidelines as a tool in sales revenue for product orders can determine short-term profit.Keywords : Cost Behavior, Multi-Product Break-even, Short-Term Profit Plannin
PENERAPAN APLIKASI ACCURATE 5.0 UNTUK PEMBUATAN LAPORAN KEUANGAN PADA USAHA TAILOR
Full text linkKegiatan pengabdian ini dilaksanakan kepada pelaku usaha tailor yang ada di kelurahan Pahlawan. Kegiatan ini meliputi edukasi dan pendampingan pembuatan laporan keuangan yang dimulai dari pencatatan sampai dengan pengaplikasian accurate. Tujuan dari penelitian ini adalah agar pelaku usaha tailor memahami laporan keuangan sehingga bisa berjalan efektif dan menghasilkan informasi yang handal pada masa sekarang dan masa yang akan datang.    Metode yang digunakan adalah presentasi dan pendampingan secara langsung. Hasil dari kegiatan ini menunjukkan bahwa pelaku usaha tailor dalam Penggunaan software akuntansi dalam penyajian dan pencatatat laporan keuangan dirasa sangat mempermudah dalam melakukan proses pencatatan transaksi. Selain lebih cepat, kesalahan perhitungan dapat diminimalisir.Kata Kunci: Pengaplikasian accurate 5.0, Laporan Keuangan, Tailo
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
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