1,720,956 research outputs found
Analisis Perencanaan Prosedur Audit Laporan Keuangan pada Kantor Akuntan Publik XYZ
Get PDFThis research aims to analyze the procedures of the planning financial audit conducted by KAP XYZ. The basis to analyze every step in the procedures of the planning financial audit is according to the Standards on Auditing in the Professional Standards of Certified Public Accountants (SPAP) set by the Institute of Certified Public Accountants Indonesia (IAPI). Audit procedures is a tool to increase the quality of audited financial statement. The author used qualitative descriptive by doing a direct interview and observation at the place of KAP XYZ. Based on the interview and discussion result, the author indicate that some of the procedures of planning financial audit conducted by KAP XYZ are not yet in accordance and some of the procedures of planning finansial audit are in accordance to the procedures of planning financial audit by SPAP.This research aims to analyze the procedures of the planning financial audit conducted by KAP XYZ. The basis to analyze every step in the procedures of the planning financial audit is according to the Standards on Auditing in the Professional Standards of Certified Public Accountants (SPAP) set by the Institute of Certified Public Accountants Indonesia (IAPI). Audit procedures is a tool to increase the quality of audited financial statement. The author used qualitative descriptive by doing a direct interview and observation at the place of KAP XYZ. Based on the interview and discussion result, the author indicate that some of the procedures of planning financial audit conducted by KAP XYZ are not yet in accordance and some of the procedures of planning finansial audit are in accordance to the procedures of planning financial audit by SPAP
Analisis Perencanaan Prosedur Audit Laporan Keuangan pada Kantor Akuntan Publik XYZ
Get PDFThis research aims to analyze the procedures of the planning financial audit conducted by KAP XYZ. The basis to analyze every step in the procedures of the planning financial audit is according to the Standards on Auditing in the Professional Standards of Certified Public Accountants (SPAP) set by the Institute of Certified Public Accountants Indonesia (IAPI). Audit procedures is a tool to increase the quality of audited financial statement. The author used qualitative descriptive by doing a direct interview and observation at the place of KAP XYZ. Based on the interview and discussion result, the author indicate that some of the procedures of planning financial audit conducted by KAP XYZ are not yet in accordance and some of the procedures of planning finansial audit are in accordance to the procedures of planning financial audit by SPAP.This research aims to analyze the procedures of the planning financial audit conducted by KAP XYZ. The basis to analyze every step in the procedures of the planning financial audit is according to the Standards on Auditing in the Professional Standards of Certified Public Accountants (SPAP) set by the Institute of Certified Public Accountants Indonesia (IAPI). Audit procedures is a tool to increase the quality of audited financial statement. The author used qualitative descriptive by doing a direct interview and observation at the place of KAP XYZ. Based on the interview and discussion result, the author indicate that some of the procedures of planning financial audit conducted by KAP XYZ are not yet in accordance and some of the procedures of planning finansial audit are in accordance to the procedures of planning financial audit by SPAP
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
DESKRPISI PERGERAKAN NILAI CKPN, NPL DAN CAR BANK PASCAPENERAPAN PSAK 71
Get PDFPSAK 71 on Financial Instruments has been in effect since January 1, 2020 and replaces PSAK 55. PSAK 71 regulates several things, one of them is the method of calculating Allowance for Impairment Losses (CKPN). The purpose of this study is to determine the movement of the value of CKPN, CAR and NPL at conventional commercial banks in Indonesia after the implementation of PSAK 71. The results of this study can be concluded as follows, the application of PSAK 71 will increase the value of CKPN at 75 banks and NPL at 44 banks, while the CAR at 57 banks will decrease. The increase in the value of CKPN will reflect the size of the bank's estimate for non-performing productive assets (non-performing loans). The greater the CKPN, the greater the problem of productive assets. The impact of the increase in non-performing loans is a decrease in the CAR value. Overall, the value of CKPN, NPL and CAR will fluctuate, both from ratio movements and changes in ratio movements.PSAK 71 tentang Instrumen Keuangan telah berlaku sejak 1 Januari 2020 dan menggantikan PSAK 55. PSAK 71 mengatur beberapa hal, salah satunya metode perhitungan Cadangan Kerugian Penurunan Nilai (CKPN). Tujuan dari penelitian ini adalah untuk mengetahui pergerakan nilai CKPN, CAR dan NPL pada bank umum konvensional di Indonesia setelah diterapkannya PSAK 71. Hasil penelitian ini dapat disimpulkan sebagai berikut, penerapan PSAK 71 akan meningkatkan nilai CKPN pada 75 bank dan NPL pada 44 bank, sedangkan CAR pada 57 bank akan menurunkan. Kenaikan nilai CKPN akan merefleksikan besarnya perkiraan bank untuk aset produktif yang bermasalah (kredit bermasalah). Semakin besar CKPN maka akan menunjukkan semakin besar juga aset produktif yang bermasalah. Dampak dari meningkatnya kredit bermasalah yaitu menurunnya nilai CAR. Secara keseluruhan, nilai CKPN, NPL dan CAR akan mengalami fluktuasi, baik dari pergerakan rasio maupun perubahan pergerakan rasio
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
DESKRPISI PERGERAKAN NILAI CKPN, NPL DAN CAR BANK PASCAPENERAPAN PSAK 71
Get PDFPSAK 71 on Financial Instruments has been in effect since January 1, 2020 and replaces PSAK 55. PSAK 71 regulates several things, one of them is the method of calculating Allowance for Impairment Losses (CKPN). The purpose of this study is to determine the movement of the value of CKPN, CAR and NPL at conventional commercial banks in Indonesia after the implementation of PSAK 71. The results of this study can be concluded as follows, the application of PSAK 71 will increase the value of CKPN at 75 banks and NPL at 44 banks, while the CAR at 57 banks will decrease. The increase in the value of CKPN will reflect the size of the bank's estimate for non-performing productive assets (non-performing loans). The greater the CKPN, the greater the problem of productive assets. The impact of the increase in non-performing loans is a decrease in the CAR value. Overall, the value of CKPN, NPL and CAR will fluctuate, both from ratio movements and changes in ratio movements.PSAK 71 tentang Instrumen Keuangan telah berlaku sejak 1 Januari 2020 dan menggantikan PSAK 55. PSAK 71 mengatur beberapa hal, salah satunya metode perhitungan Cadangan Kerugian Penurunan Nilai (CKPN). Tujuan dari penelitian ini adalah untuk mengetahui pergerakan nilai CKPN, CAR dan NPL pada bank umum konvensional di Indonesia setelah diterapkannya PSAK 71. Hasil penelitian ini dapat disimpulkan sebagai berikut, penerapan PSAK 71 akan meningkatkan nilai CKPN pada 75 bank dan NPL pada 44 bank, sedangkan CAR pada 57 bank akan menurunkan. Kenaikan nilai CKPN akan merefleksikan besarnya perkiraan bank untuk aset produktif yang bermasalah (kredit bermasalah). Semakin besar CKPN maka akan menunjukkan semakin besar juga aset produktif yang bermasalah. Dampak dari meningkatnya kredit bermasalah yaitu menurunnya nilai CAR. Secara keseluruhan, nilai CKPN, NPL dan CAR akan mengalami fluktuasi, baik dari pergerakan rasio maupun perubahan pergerakan rasio
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