1,720,965 research outputs found
ANALISIS TINGKAT KESEHATAN BUMN SEBAGAI DAMPAK KEBIJAKAN AKUNTANSI ISAK 8 (Studi Kasus PT PLN Persero Tahun 2012 - 2017)
No full textBadan Usaha Milik Negara (BUMN) merupakan salah satu bentuk usaha pemerintah yang bertujuan untuk menyukseskan program pembangunan nasional. Keberhasilan kinerja BUMN akan membantu tercapainya rencana strategis nasional. Pemerintah menetapkan standar keberhasilan BUMN dalam sebuah Keputusan Menteri BUMN No:KEP-100/MBU/2002 tentang penilaian Tingkat Kesehatan Badan Usaha Milik Negara.   Interpretasi Standar Akuntansi Keuangan No 8 (ISAK 8) mengatur tentang penentuan perjanjian yang mengandung sewa mengharuskan adanya pengakuan aset sewa dan utang sewa dalam laporan keuangan. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif untuk menguji tingkat kesehatan dan kinerja keuangan BUMN selama menerapkan ISAK 8 dengan menggunakan standar kinerja dari Kepmen BUMN No:KEP-100/MBU/2002.. Objek penelitian adalah PT. PLN Persero dengan tahun pengamatan tahun 2012 – 2017. Hasil penelitian menunjukkan bahwa penerapan ISAK 8 mampu menaikkan skor penilaian aspek keuangan karena ada beberapa pengakuan sewa pembiayaan pada laporan keuangan PT. PLN. Sedangkan pada pengamatan kedua, tidak diterapkannya ISAK 8 menunjukkan penurunan skor pada aspek keuangan. Rasio keuangan yang mengalami perubahan cukup signifikan atas penerapan ISAK 8 meliputi ROE, ROI, Total Aset Turn Over (TATO) dan Total Modal Sendiri terhadap Total Aset. Kata Kunci: ISAK 8, Kinerja Keuangan, Sew
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
KINERJA KEUANGAN PERUSAHAAN DAERAH SEBELUM DAN SESUDAH MERGER
Get PDFABSTRAKPerusahaan Daerah Badan Kredit Kecamatan (PD. BKK) merupakan salah satu badan usaha milik pemerintah provinsi jawa tengah yang menjadi sumber pendapatan asli daerah. Keberadaan PD. BKK membantu perekonomian masyarakat di Jawa tengah dalam bentuk simpanan dan penyaluran pinjaman untuk kegiatan usaha. Jumlah unit PD BKK yang banyak membuat tata kelola manajemen dan pengendalian internal tidak bisa berjalan dengan maksimal seperti banyak terjadi kredit bermasalah penyelewengan dana dan sebagainya. Salah satu upaya untuk meminimalkan permasalahan internal tersebut adalah dengan merger. Perda No. 4 tahun 2017 tentang Pembentukan PD BPR BKK Jawa tengah menjadi awal pelaksanaan merger PD BKK Jateng. Hasil analisis sebelum merger menunjukkan bahwa kinerja perusahaan yang dilihat dari rasio keuangan menunjukkan beberapa rasio keuangan hasil yang tidak bisa mencapai nilai maksimal seperti ROA dan CAR hal ini disebabkan oleh adanya kerugian dan belum adanya permodalan dari pemrov jateng. Setelah dilakukan merger, kinerja keuangan mendapatkan hasil yang berbeda pada tahun 2018. Hal ini ditunjukkan dengan Rasio ROA dan CAR yang semakin meningkat dikarenakan adanya beberapa penghapusan beberapa kredit/aset bermasalah dan adanya tambahan setoran modal dari pemrov.Kata Kunci: Merger, Kinerja keuangan, Perusahaan Daerah ABSTRACPerusahaan Daerah Badan Kredit Kecamatan (PD. BKK) is one of the business entities owned by the Central Java provincial government which is a source of local revenue. The existence of PD. BKK helps the economy of the people in Central Java in the form of deposits and lending for business activities. The large number of PD BKK units that make management governance and internal control unable to run optimally as many credit problems occur are misappropriation of funds and so on. One effort to minimize these internal problems is by merger. Perda No. 4 of 2017 concerning the Establishment of PD BPR BKK Java is the beginning of the implementation of the merger of PD BKK Central Java. The results of the analysis before the merger show that the company\u27s performance seen from financial ratios shows some of the results of financial ratios that cannot reach maximum values such as ROA and CAR due to the existence of losses and the lack of capital from the Central Java provincial government. After a merger, financial performance gets different results in 2018. This is indicated by the increasing ROA and CAR ratio due to the elimination of several credit / problem assets and additional capital deposits from the provincial government.Keywords: Mergers, Financial Performance, Regional Companie
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
FORMULASI BENTUK KOMPARISI AKTA PERALIHAN HAK ATAS TANAH DALAM HARTA BERSAMA UNTUK MENJAGA DAN MEMENUHI KETENTUAN ASAS NEMO PLUS JURIS TRANSFERE POTEST QUAM IPSE HABEL (STUDI DI KABUPATEN SLEMAN)
Get PDFKetentuan pasal 19 ayat 1 dan 2, UU No. 5/1960 meletakkan dasar dalam memberikan kepastian hukum mengenai subyek, obyek dan status tanah. Perangkat untuk itu adalah PP 24/1997 tentang pendaftaran tanah, khususnya ketentuan pasal 3 huruf C, yang menyatakan bahwa pendaftaran dan pembebanan hak atas tanah menggunakan Akta otentik yang dibuat oleh PPAT selaku pejabat umum yang diberi wewenang untuk itu sesuai ketentuan PP 37/1998. Komparisi merupakan bagian penting dari suatu Akta otentik yang menguraikan secara rinci mengenai identitas dan kewenangan bertindak para pihak. Hal ini menghindari pelanggaran asas nemo plus juris transfere potest quam ipse habel, mengenai peralihan hak atas tanah terhadap harta bersama dan atau menyangkaut harta asal. Ketentuan mengenai harta bersama dapat kita lihat di dalam UU No. 1/1974, ketentuan pasal (35) (36), Ketentuan pasal 85, Kompilasi Hukum Islam. Batasan masalah menguraikan tentang Pengertaian PPAT dan ruang lingkup tugas dan kewenangannya, UU No 1/1974 tentang perkawinan, khususnya ketentuan pasal (35) (36), ketentuan pasal 570 KUHPerdata. Tujuan penelitian adalah melihat sejauh mana PPAT menerapkan penulisan komparisi dalam peralihan hak atas tanah mengenai harta bersama untuk menghindari pelanggaran asas nemo plus yuris transfere potest quam ipse habel. Tujuan penelitian adalah memberikan sumbangan pemikiran kepada PPAT, Kantor Pertanahan dan Organisasi Profesi PPAT bagaimana menformulasikan bentuk komparisi Akta dalam peralihan
hak atas tanah khususnya harta bersama. Landasan teori yang digunakan adalah adalah teori kepastian hukum dari Gustav Radbruch, teori kemanfaatan hukum oleh John Stuart Mill dan Jeremy Betham Kesimpulan dari penelitian adalah, PPAT dalam menuangkan komparisi dalam peralihan hak atas tanah terhadap harta bersama dengan memperhatikan secara cermat bukti formil yang ada, mencocokan fakta fakta yang ada dan meminta keterangan secara detail kepada para pihak, kemudian menuangkan secara benar, jelas dan detail kehendak para pihak tersebuat dalam komparisi, kemudian membacakan Akta tersebut secara jelas dan benar kepada para pihak
Pengaruh Fundamental Perusahaan Dan Reaksi Pasar Modal Selama Terjadinya Pandemi Covid-19 Terhadap Return Saham (Studi Empiris 35 Perusahaan Market Kapital Terbesar Indeks Saham Syariah Indonesia Periode 2019–2022)
No full textThis study aims to analyze the influence of company fundamentals and capital market reactions during the Covid-19 pandemic on the stock returns of companies with the largest market capitalization included in the Indonesia Sharia stock index for the 2019-2022 period. This study is quantitative research with a purposive sampling technique and a total sample of 35 companies that meet the criteria. This study uses secondary data, namely data from financial reports for the period 2019 to 2022 obtained from the official website of the Indonesia Stock Exchange. The test results using multiple linear regression analysis show that return on equity has a significant effect on stock returns, price to book value has a significant effect on stock returns, earnings per share has no significant effect on stock returns, and there is no significant difference from the abnormal return before and after the announcement of covid-19. This study aims to analyze the influence of company fundamentals and capital market reactions during the Covid-19 pandemic on the stock returns of companies with the largest market capitalization included in the Indonesia Sharia stock index for the 2019-2022 period. This study is quantitative research with a purposive sampling technique and a total sample of 35 companies that meet the criteria. This study uses secondary data, namely data from financial reports for the period 2019 to 2022 obtained from the official website of the Indonesia Stock Exchange. The test results using multiple linear regression analysis show that return on equity has a significant effect on stock returns, price to book value has a significant effect on stock returns, earnings per share has no significant effect on stock returns, and there is no significant difference from the abnormal return before and after the announcement of covid-19
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