1,720,968 research outputs found
TEORI AKUNTANSI MASA KINI
Full text linkThis paper presents the development of the scope of accounting theory because of the growing need for information which is presented in the financial statements. The specific objective of financial statements is to present the consolidated financial position, results of operations, and changes in financial position in accordance GAAP (General Accepted Accounting Principles). The definition of this accounting purposes have weaknesses or limitations.Critics of the limitations of conventional accounting that must be done parallelization with practices in the present economic institutions that continue to grow with various forms of economic transaction of business done. This paper discusses the five major developments in accounting theory scope of the present and future who attempt to address the above challenges, namely: Accounting for the public economy (accounting socioeconomic); Accounting for human resources (human resources accounting); Accounting for the cost of capital (accounting for the cost of capital); Report of financial forecasts (reporting of Financial forecasts); The trend towards multi-national accounting. This proves, that the accounting as a science must continue to conduct research and intensive studies to give birth to the theory of accounting in accordance with the needs of economic civilization of the present and future need
Passanan Tengko’: Studi Etnografi Praktik Akuntabilitas pada Upacara Aluk Rambu Solo’ dalam Organisasi Tongkonan
Full text linkPenelitian ini bertujuan untuk memahami makna dan bentuk akuntabilitas upacara Aluk Rambu Solo` dalam organisasi sosial Tongkonan yang menggunakan pendekatan interpretif dengan metode etnografi.
Tongkonan berasal dari kata Tongkon yang berarti duduk, yang mengartikan bahwa sebagai tempat duduk menyelesaikan masalah kehidupan terutama kehidupan keluarga yang berketurunan dari Tongkonan itu dan juga kehidupan masyarakat pada umumnya. Tongkonan berfungsi sebagai pusat ritus dan pusat tata kelola kekerabatan suatu kelompok masyarakat. Tongkonan bertanggung jawab dalam pelaksanaan ritual Aluk Rambu Solo` (Upacara Kematian) yang dilaksanakan sesuai dengan Tana ` (Struktur pelapisan status sosial).
Hasil pemaknaan dan bentuk akuntabilitas upacara Aluk Rambu Solo` dalam organisasi Tongkonan dibedakan dalam tiga dimensi utama yaitu akuntabilitas Cinta Kasih, Sosio ‐ Kultural dan Fisik. Bentuk akuntabilitas Cinta Kasih Tongkonan ada yang bersifat abstrak dalam bentuk Kapatonganan (Keimanan) dan Kapasiturusan (Ketaatan) kepada Puang Matua (Tuhan) dan bersifat konkrit dalam bentuk pengabdian kepada sesama manusia. Akuntabilitas Sosio ‐ kultural dalam Tongkonan dinilai dengan cara bagaimana bati` to mate (Anak “Si Mati”) mempertahankan siri` (Harga diri/ Martabat) dengan kasiturusan (Partisipasi) sebagai bukti konkritnya. Bentuk akuntabil
PENGARUH MODAL KERJA TERHADAP PROFITABILITAS STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkABSTRACT Indonesia had instability economics situation which can affect to how manage an efficient working capital then capable to increase a profitability. This research is aimed to test how a working capital (which is sales growth ratio, financial debt ratio, fixed financial assets ratio, number of days accounts receivable, number of days inventories, number of days accounts payable, cash conversion cycle) can influenced a profitability of food and beverages companies. This Research is implemented to 12 Foods and Beverages company which is listed in The INDONESIA Stock Exchange from 2006-2011. Meanwhile, the evaluation of annual performance of this companies had audited from chosen public accountant. Data of financial statement as the object for this research was 5 years financial statement, from 2006 until 2011. Data of this research which has been used is secondary data with purposive sampling method. Analysis method used for this research is multi regression analysis.There was one of variable, a number of days account payable, must removed from a model based on enter removed test. The results is all independed variables can influenced to profitability simultanoues. But the only one of independend variable, number of days inventories can affect to profitability, when it tested partially. Keyword : working capital, profitability ABSTRAK Indonesia memiliki ketidakstabilan situasi ekonomi yang dapat mempengaruhi cara mengelola efisiensi modal kerja yang mampu meningkatkan profitabilitas. Penelitian ini bertujuan untuk menguji bagaimana modal kerja (yang merupakan sales growth ratio, financial debt ratio, fixed financial assets ratio, number of days accounts receivable, number of days inventories, number of days accounts payable, cash conversion cycle) dapat dipengaruhi profitabilitaspada perusahaan makanan dan minuman.Penelitian ini dilaksanakan untuk 12 Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2006-2011. Evaluasi kinerja tahunan perusahaan telah diaudit dari akuntan publik yang dipilih. Obyek penelitian ini adalah Data laporan keuangan selama 5 tahun, dari 2006 sampai 2011. Data dari penelitian ini yang telah digunakan adalah data sekunder dengan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda.Salah satu variabel, number of days account payable (jumlah hari akun hutang), harus dihapus dari model yang didasarkan pada Analisis Entered/Removed. Hasil penelitian menunjukkan semua variabel Independen dapat berpengaruh terhadap profitabilitas secara simultan. Namunhanya satu variabel independen yaitunumber of days inventories(jumlah hari persediaan) dapat mempengaruhi profitabilitas, ketika diuji secara parsial. Kata kunci: Modal kerja, Profitabilita
Ma’bage Hasele: Sistem Bagi Hasil Persawahan (Studi Etnografi pada petani di Kabupaten Sidenreng Rappang)
Full text linkPenelitian ini bertujuan untuk mengetahui sistem bagi hasil persawahan di Kabupaten Sidenreng Rappang Provinsi Sulawesi Selatan dan untuk faktor-faktor yang mendorong masyarakat Kabupaten Sidenreng Rappang untuk berbagi hasil persawahan. Jenis penelitian ini tergolong kualitatif, data yang digunakan yaitu data primer. Teknik pengumpulan data dalam penelitian ini berupa observasi, wawancara langsung dengan pihak terkait, dan dokumentasi. Hasil penelitian menemukan bahwa Masyarakat di Kabupaten Sidenreng Rappang sudah lama menggunakan sistem bagi hasil di persawahan dengan istilah ma’bage hasele atau 50% bagi pemilik modal dan 50% untuk penggarap lahan pertanian. Pemilik lahan seharusnya adil dalam pembagian hasil kepada para petani yang bekerja sama dengannya, dan memberikan masukan sesuai dengan hasil perjanjian, sesuai dengan hasil pekerjaan para penggarap lahan pertanian. Bagi petani penggarap agar dapat menjalankan tugasnya sesuai apa diamanatkan dan disepakati, serta tidak menuntut lebih dari apa yang telah disepakati pemilik modal
Optimizing Swallow's Nest Tax: Potential, Effectiveness, and Its Role in Regional Economic Development
No full textThe swallow's nest tax holds significant potential to enhance Regional Original Revenue (PAD), particularly in Parigi Moutong Regency, where the swallow's nest industry has experienced rapid growth. However, despite its high potential, actual tax revenue remains relatively low. This study aims to analyze the potential, effectiveness, and contribution of the swallow's nest tax to regional tax revenue in Parigi Moutong Regency. A quantitative descriptive approach is used, incorporating documentation studies, field studies, and literature reviews. Data sources include tax revenue reports from the Regional Revenue Agency (BAPENDA) of Parigi Moutong Regency. The potential tax revenue is estimated based on the number of entrepreneurs, production volume, and selling price of swallow's nests. Tax effectiveness is measured by comparing actual revenue with the set target, while tax contribution is assessed based on its proportion to total regional tax revenue. The findings indicate that the swallow's nest tax potential in Parigi Moutong Regency is substantial, with estimated revenues reaching Rp. 7,824,600,000.00 if all taxpayers comply with regulations. The tax collection effectiveness was relatively high between 2020 and 2022, with percentages approaching or exceeding 100%. However, in 2023, effectiveness significantly declined to 67.53%. Despite its potential, the contribution of the swallow's nest tax to total regional tax revenue remains minimal, averaging only 0.21% from 2020 to 2023. In conclusion, while the swallow's nest tax presents a promising revenue source, its realization remains suboptimal due to challenges in taxpayer compliance and low revenue targets. This study highlights the need for enhanced supervision, increased taxpayer awareness, and stricter enforcement policies to maximize swallow's nest tax revenue and strengthen its contribution to the PAD of Parigi Moutong Regency
THE INFLUENCE OF INFORMATION TECHNOLOGY USAGE, USER SKILLS, AND INDIVIDUAL CHARACTERISTICS ON EMPLOYEE PERFORMANCE IN LEASING COMPANIES IN THE CITY OF PALU
No full textThis research aims to test and analyze the influence of Information Technology, User Skills, and Individual Characteristics on improving employee performance, both partially and simultaneously. The study employs a quantitative methodology, with primary data obtained through a questionnaire survey distributed to employees in 19 leasing companies operating in the city of Palu. For data analysis, this research relies on the multiple linear regression method, with data processing using Statistical Package for the Social Sciences (SPSS) version 25.0. The results of this study reveal that, partially, Information Technology does not show a significant influence on employee performance. However, User Skills and Individual Characteristics, such as motivation and competence, are proven to provide a positive and significant contribution. Furthermore, when analyzed simultaneously, the combination of Information Technology, User Skills, and Individual Characteristics is shown to have a strong and significant influence on improving employee performance. These findings emphasize the importance of integration between human factors and technology in achieving optimal organizational effectiveness
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
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