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Analisis Laporan Keuangan Pemerintah Daerah
No full textBuku ini terbagi dalam beberapa bagian. yang mengupas tentang Laporan Keuangan Pemerintah Daerah; Laporan Realisasi Anggaran Pemerintah Daerah; Neraca Pemerintahan Daerah; Laporan Arus Kas Pemerintah Daerah; Catatan atas Laporan Keuangan: Penyusunan Laporan Keuangan Pemerintah Daerah; Pemeriksaan Laporan Keuangan; dan Rasio Keuangan Pemerin-tah Daerah.x+148hlm.;17,5x25c
Pengantar akuntansi keuangan Daerah
No full textAkuntansi pemerintahan merupakan salah satu bidang ilmu yang pesat perkembangannya dalam beberapa tahun terakhir ini. Pesatnya kemajuan tersebut menuntut imbangan pada penyediaan informasi akuntansi yang memadai. Selain itu, adanya tuntutan akuntabilitas dan transparasi yang dihadapi pemerintah, baik menjadikan akuntansi pemerintahan menjadi sangat penting. Buku ini mencoba mengenalkan bagaimana memahami akuntansi di pemerintahan daerah kepada semua calon pengguna, terutama kepada para mahasiswa yang memulai debutnya dalam mempelajari aspek manajemen, keuangan, terutama dalam kaitannya dengan ilu akuntansi pada pemerintahan, khususnya pemerintahan daerah. Kelebihan buku ini adalah kemampuan menjelaskan dan memberikan contoh secara sederhana tentang pengertian dan mekanisme atau urutan kerja praktik akuntansi yang dilakukan para pelaku di pemerintahan
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
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
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