1,720,965 research outputs found
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
The Effect of Auditor's Emotional Intelligence, Competence, and Independence on Audit Quality
Get PDFThe duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the effect of emotional intelligence, competence, and auditor independence on audit quality. This study used a survey method with a quantitative descriptive approach. The sample in this study were all auditors of BPK RI representatives of North Sulawesi Province, as many as 61 respondents. Data analysis techniques were collected through the distribution of questionnaires which were rated and tabulated for analysis and the answers obtained by respondents were by predetermined variable values and being analyzed by using the Amos 24 software, where the data analysis technique was carried out to determine the effect of the SEM analysis approach. The results showed that the emotional intelligence variable had a positive and significant effect on audit quality, competence had a positive and significant effect on audit quality, and independence had a positive and significant effect on audit quality. It is hoped that these research results can be used as material or measurement indicators for BPK institutional auditors to recruit auditors based on knowledge and morals, and character
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
Analisis Penerapan Penegendalian Intern Piutang Usaha Dalam Meminimalisir Piutang Tak Tertagih pada Koperasi Simpan Pinjam Mekarjaya Kawangkoan
Get PDFAbstrak: Untuk pembangunan ekonomi suatu negara, uang adalah sesuatu yang sangat penting. Uang dapat digunakan sebagai modal untuk mendirikan usaha-usaha kecil ataupun digunakan untuk keperluan lainnya. Untuk mendapatkan uang tersebut, salah satu caranya adalah dengan melalui kredit. KSP Mekarjaya Kawangkoan dalam kegiatannya memberikan pinjaman dana kepada banyak nasabah tentunya akan terjadi perjanjian utang piutang. Dalam pemberian piutang tentunya memungkinkan terjadi keterlambatan dalam pembayaran ataupun piutang yang tidak bisa dilunasi yang menimbulkan piutang tak tertagih atau kredit macet. Tujuan penelitian ini adalah untuk mengetahui penerapan pengendalian internal piutang dalam meminimalisir piutang tak tertagih, dan mengetahui faktor-faktor penyebab piutang tak tertagih pada KSP Mekarjaya Kawangkoan. Metode yang digunakan yaitu metode deskriptif kualitatif. Hasil penelitian menunjukan penerapan sistem pengendalian internal piutang usaha pada perusahaan cukup efektif kecuali pada unsur kegiatan pengendalian, dimana bagian yang melakukan analisis, pencarian calon nasabah dan penagihan adalah bagian yang sama. Faktor penyebab piutang tak tertagih adalah terlalu mudahnya memberikan kredit kepada orang yang kurang tepat, dan upaya dalam mengatasi piutang tak tertagih adalah melakukan negosiasi keringanan dan melakukan blacklist terhadap nasabah yang sering macet. Upaya tersebut berjalan cukup baik dimana dapat mengatasi persentase piutang tak tertagih akibat pandemi dari 17,87% ke 5,95%.
Kata kunci: Pengendalian Intern, Piutang Usaha, Piutang tak Tertagih
Abstract: For the economic development of a country, money is something very important. Money can be used as capital to set up small businesses or used for other purposes. One way to get this money is through credit. KSP Mekarjaya Kawangkoan in its activities of providing loan funds to many customers, of course there will be a debt agreement. In granting receivables, of course, it is possible for delays in payments or receivables to be paid off which can lead to bad debts. The purpose of this study was to determine the application of internal control of accounts receivable in minimizing bad debts, and to find out the factors causing bad debts at KSP Mekarjaya Kawangkoan. The method used is descriptive qualitative method. The results showed that the implementation of the internal control system for accounts receivable at the company was quite effective, except for the elements of control activities, where the part that carried out the analysis, searched for prospective customers and billed was the same part. The Factors causing bad debts are too easy to give credit to the wrong person, and efforts to minimize bad debts are negotiating relief and blacklisting customers who are often stuck. The effort went quite well which was able to overcome the percentage of bad debts due to the pandemic from 17.87% to 5.95%.
Keywords: Internal Control, Accounts Receivable, Bad Deb
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
Evaluasi Pengelolaan Keuangan Desa di Desa Dalinsaheng Kecamatan Biaro Tahun 2020
Get PDFImplementasi otonomi daerah yang melahirkan Undang-Undang nomor 6 Tahun 2014 tentang Desa memberi angin segar bagi masyarakat pedesaan untuk lebih punya peran aktif dalam pembangunan di wilayah desa. Penelitian ini dilaksanakan di Desa Dalinsaheng, Kecamatan Biaro. Penelitian bertujuan untuk mengevaluasi bagaimana pengelolaan keuangan desa di Desa Dalinsaheng Kecamatan Biaro menurut Permendagri No. 20 Tahun 2018. Jenis penelitian ini adalah kualitatif dengan metode deskriptif kualitatif. Teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi dengan pihak-pihak yang terlibat dalam pengelolaan keuangan desa. Hasil dari penelitian ini menunjukkan bahwa dalam pengelolaan keuangan desa dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban dapat dikatakan sudah sesuai dengan Permendagri No. 20 Tahun 2018 meskipun terdapat beberapa hal yang masih belum sesuai dengan prosedur dan target.Kata Kunci : Evaluasi Pengelolaan Keuangan Desa, Permendagri No. 20 Tahun 2018 tentang Pengelolaan Keuangan Des
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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