1,720,971 research outputs found
AKUNTANSI KAS KECIL (PETTY CASH) PADA PERMATABANK SYARIAH KANTOR CABANG BANDA ACEH
No full textBerdasarkan hasil pembahasan dalam bab-bab sebelumnya, maka dapat diperoleh beberapa kesimpulan mengenai akuntansi kas kecil (petty cash) pada PermataBank Syariah Kantor Cabang Banda Aceh adalah sebagai berikut :1.Kas kecil pada PermataBank Syariah Kantor Cabang Banda Aceh merupakan suatu dana yang dibentuk dari kas besar, yang bertujuan untuk melayani pengeluaran operasional yang bersifat relatif kecil, misalnya biaya makan dan minum, biaya perlengkapan, biaya keperluan kantor dan biaya-biaya lainnya.2.Dari segi pencatatannya, PermataBank Syariah Kantor Cabang Banda Aceh menggunakan metode Sistem Imprest (dana tetap), dimana pada setiap terjadi pengeluaran, pemegang dana kas kecil tidak langsung menggunakan pencatatan, namun hanya menyimpan bukti-bukti sementara pengeluarannya.3.Laporan Penggunaan Dana Kas Kecil adalah laporan yang disusun berdasarkan buku kas kecil. Laporan penggunaan dana kas kecil pada PermataBank Syariah Kantor Cabang Banda Aceh memuat saldo awal, pemakaian, pengisian kembali dan saldo akhir kas kecil.4.Pengendalian intern yang baik telah dimiliki oleh PermataBank Syariah Kantor Cabang Banda Aceh dalam pengelolaan dana kas kecil dan untuk pencatatannya telah sesuai dengan kebijakan dan prosedurnya
PELAKSANAAN PERJANJIAN SIMPAN PINJAM PADA KOPERASI KARYAWAN PERMATABANK, DIHUBUNGKAN DENGAN UNDANG-UNDANG NOMOR 25 TAHUN 1992 TENTANG PERKOPERASIAN DAN PERATURANPEMERINTAH NOMOR 9 TAHUN 1995 TENTANG PELAKSANAANKEGIATAN USAHA SIMPAN PINJAM ( Studi Kasus Koperasi Karyawan Permatabank Bintaro )
Full text linkAbstrakPerjanjian simpan pinjam pada Koperasi Karyawan Permata Bank, dalam pelaksanaan perjanjian simpan pinjam berpedoman pada Undang-Undang Nomor 25 Tahun 1992 Tentang Perkoperasian dan Peraturan Pemeritah Nomor 9 Tahun 1995 Tentang Pelaksanaan Kegiatan Usaha Simpan Pinjam. Pelaksanaan perjanjian simpan pinjam pada koperasi dilakukan berdasarkan pada asas-asas koperasi yaitu asas kekeluargaan, dan pelaksanan perjanjian simpan pinjam pada koperasi itu, dimulai dengan cara mengajukan permohonan pinjaman kepada Koperasi Karyawan Permata Bank. Apabila permohonan pinjaman itu direalisasi maka angsuran pinjaman, dilakukan pemotongan gaji secara lansung oleh Koperasi Karyawan PermataBank tiap bulannya, Dengan rumusan masalah yang dikemukakan adalah (1) Bagaimanakah pelaksanaan perjanjian simpan pinjam antara koperasi dengan anggotanya pada Koperasi Karyawan PermataBank?, (2) Bagaimanakah penyelesaian kendala yang dihadapi dalam pelaksanaan perjanjian simpan pinjam pada Koperasi Karyawan Permata Bank dan solusinya? Dalam menjawab rumusan permasalahan tersebut digunakan pendekatan secara yuridis sosiologis yaitu dengan mengumpulkan data sekunder dan data primer melalui studi perpustakaan dan wawancara kemudian dianalisis secara kualitatif. Dalam pelaksanaan perjanjian itu banyak anggota diberi pinjaman tidak semua memenuhi kewajiban mengembalikan pinjaman. Hal ini kemudian menjadi masalah dalam pengelolaan simpan pinjam pada Koperasi Karyawan PermataBank. Penyelesaian kendala dalam pelaksanaan perjanjian simpan pinjam antara Koperasi Karyawan dengan anggotanya ditempuh dengan dua cara, yaitu penyelamatan pembiayaaan dan penyelesaian pembiayaan. Selain cara penyelesaian diatas, Koperasi Karyawan PermataBank juga menggunakan penyelesaian secara refresif, yaitu penyelesaian melalui member sanksi terhadap anggota berupa dibekukannya segala fasilitas bagi anggota tersebut. Penyelesaian masalah pada perjanjian simpan pinjam di Koperasi Karyawan Permata Bank telah sesuai dengan ketentuan yang berlaku yaitu Undang-Undang Nomor 25 Tahun 1992 Tentang Perkoperasian dan Peraturan Pemerintah Nomor 9 Tahun1995 Tentang Kegiatan Usaha Simpan Pinjam.Kata Kunci : Perjanjian, Koperasi, Simpan Pinjam, Kendala
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
Analisis Bank Yang Melakukan Merger di Indonesia (Studi Kasus Pt. Bank Mandiri Tbk. dan Pt. Permatabank Tbk.)
No full textIntense competition in the banking sector, requires banks to implement the right
strategies and innovations to improve the capabilities of banks. With the merger of
the bank is expected to improve the work efficiency through the reduction of the
same activities you have in the bank. This study aims to analyze financial
performance. Bank Mandiri Plc. and PermataBank Plc. before and after the
merger. The data in this study is a secondary data that the bank's annual report and
financial statements of Bank Mandiri and PermataBank's website. Data analysis
technique used is Paired-Sample T Test. To complete the research reports are also
used other data such as journals, reports the results of previous studies, and
publications relevant to this study. The results showed that Based on the Paired Samples T Test Bank is known that there are significant differences variables and
DTAR ROE ratio before and after the merger while the ROE ratio variable and
DER there were no significant differences before and after the merger. Results of
Paired-Samples T Test PermataBank indicate that there are significant differences
in the variable ratio CAR, ROA and DTAR before and after the merger while the
ROE ratio variable and DER there were no significant differences before and after
the merger.98 HalamanSkripsi Sarjan
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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