1,720,966 research outputs found
Analysis of the Financial Report of Pegunungan Bintang, Papua Province
Aims: This study aims to examine Financial Audit Agency\u27s (BPK) opinion in the Audit Results Report on the accountability of Local Government Financial Reports (LKPD) in Pegunungan Bintang for solutions to regional governments to develop regional Vision & Mission.
Study Design: This study uses quantitative data. Quantitative data, namely data that can be measured in the form of numbers. This study analyzes and make observation in the field about findings violations against the Pegunungan Bintang District Governments.
Place and Duration of Study: This research was conducted in Pegunungan Bintang, Papua Province, namely during the 2011 – 2014 LHP (Inspection report) period. This research was carried out from September 2016 to January 2016. The choice of research location was in Pegunungan Bintang District because until 2015 there had never been an unqualified audit opinion and the availability of sources data.
Methodology: Analytical method is used to see the impact of the Weaknesses of the Internal Control System and the influence of Compliance with Laws, this study uses descriptive statistical analysis tools. Quantitative data used in this study are; cases of weaknesses in the accounting control system, weaknesses in the budget control system; structural control system weaknesses; regional loss; regional loss potential; lack of acceptance; inefficiency; administration; ineffectiveness; and inefficiency.
Results: Based on results BPK audit is available a number of findings violation to Statement Standard Accountancy Governance (PSAP), ineffectiveness System Internal Control (SPI) and non-compliance to legislation exists things to be reason discrepancy with SAP, ineffectiveness System Internal Control (SPI) and non-compliance to applicable laws.
Conclusion: Non-compliance with SPI is measured using 3 (three) key indicators: Weaknesses in the accounting and reporting control system; Weaknesses in the control system for the implementation of the revenue and expenditure budget; and Weaknesses in the internal control structure. The number of cases of non-compliance with SPI has an increasing trend every year. These increasing changes occurred starting in 2011, namely as many as 104 cases, and continued to increase until 2016, reaching 261 cases. This means that the findings from the BPK are of less concern to the government in following up on these results. Another indication of the results of the graph above reflects that the management of BPK findings by the Pegunung Bintang District Government was not optimal in improving Opinions on LKPD
STRATEGI PENGEMBANGAN TANAMAN KEDELAI UNTUK PEMBERDAYAAN EKONOMI RAKYAT DI KABUPATEN KEEROM PROVINSI PAPUA
This study aimed to analyze the internal and external factors that influenced the soybean development strategy in Keerom Regency (Papua). soybean-farmers and stakeholders in 20 less-developed villages, and secondary data on period of 1997−2010 were the sample. The results revealed that the soybeans local-farming had a great financial prospect. The high productivity and its return to the farmers had allowed some proposed development strategies to improve the local soybean production and its product processing indus-tries. The unfair agricultural trading system, cheaper imported soybean, and unstable fertilizer prices were some of the threats that must be addressed
Sosialisasi Dalam Meningkatkan Kesadaran Tentang Pentingnya Membayar Pajak dan Retribusi
Taxes and retribution are important things in supporting economy condition, especially for the state. The existence of socialization regarding taxes and the importance of paying taxes to traders/entrepreneurs is expected to increase their level of awareness, trust and compliance as taxpayers that will increase the awareness of paying taxes. When people have awareness, paying taxes will be done voluntarily, not compulsorily, thus helping local governments in maximizing tax revenues that can be used fully in the development process to improve people\u27s welfare. The purpose of this activity is traders around the Cigombong Market, VIM Village in Jayapura City. Traders can know the importance of awareness in paying taxes and retribution in Jayapura City, and traders can practice how to pay taxes and retribution in Jayapura City. The results of this activity in general, include the achievement of objectives regarding knowledge, understanding the importance of taxes and retribution and practicing how to pay. There were 18 traders who came as participants. They are willing to continue this information to traders around Cigombong who did not have time to attend the socialization. Overall, the activity can run smoothly and success.Keywords: Socialization, Taxes, Retributio
STRATEGI PENGEMBANGAN TANAMAN KEDELAI UNTUK PEMBERDAYAAN EKONOMI RAKYAT DI KABUPATEN KEEROM PROVINSI PAPUA
This study aimed to analyze the internal and external factors that influenced the soybean development strategy in Keerom Regency (Papua) to empower rural economics. It employed five approaches, i.e. supply and demand analysis, productivity analysis, farm business analysis, and marketing analysis, for SWOT analysis. By using 20 less-developed villages, the researchers had observed the soybean-farmers, local agriculture stakeholders and soybean-processing business owners, which were combined with the secondary data for the period of 1997-2010. The results revealed that the soybeans local-farming had a great financial prospect in Keerom. The soybean’s high productivity and its return to the farmers had allowed some proposed development strategies to improve the local soybean production and its product processing industries. The unfair agricultural trading system, cheaper soybean imports, and unstable fertilizer prices were some of the threats that must be addressed to ensure the creation of Indonesia's food security through the sustainable availability of sufficient regional soybean
Analisis Faktor-Faktor Jiwa Kewirausahaan Pada Pemuda Remaja di Wilayah Kotaraja dan Abepura
Upaya untuk menumbuhkembangkan jiwa kewirausahaan ini dilakukan karena semakin maju suatu negara semakin banyak orang yang terdidik dan banyak pula orang menganggur, maka semakin dirasakan pentingnya dunia wirausaha. Pembangunan akan lebih berhasil jika ditunjang oleh wirausahawan yang dapat membuka lapangan kerja karena kemampuan pemerintah sangat terbatas. Karakter dan jiwa wirausaha dipengaruhi oleh pengetahuan, keterampilan, kemampuan, atau kompetensi. Orientasi pendidikan kewirausahaan memiliki jiwa dan pengetahuan ekonomi tertentu untuk diciptakan dan berinovasi. Untuk menciptakan suatu usaha diperlukan perencanaan yang tepat dan terperinci karena perencanaan usaha merupakan alat untuk memastikan bahwa sebuah usaha dijalankan dengan benar dan tepat, yang mencakup pemilihan kegiatan yang akan dijalankan, bagaimana menjalankan, dan hal-hal lain untuk membantu tercapainya tujuan usaha. Tujuan dari penelitian ini adalah untuk mengetahui norma subjektif tentang kewirausahaan, efeksi diri, lingkungan keluarga, pendidikan dan intensi berusaha pada pemuda remaja di Kotaraja dan Abepura. Metode Pengumpulan Data Metode pengumpulan data primer dilakukan dengan (a). Kuisioner (b) Wawancara.Data primer yang bersumber dari data pemuda remaja di wilayah Kotraja Abepura, alat analisis mengunakan regresi berganda. Hasil penelitian adalah (1) Karakteristik responden menunjukkan 91% responden yang pernah mendapat pendidikan kewirausahaan sedangkan 9% belum pernah mendapat pendidikan kewirausahaan. responden laki-laki adalah 53% dan perempuan hanya 47% , umur responden pada umumnya antara 18-22 tahun dimana usia sekolah dan mahasiswa, dengan tingkat pendidikan SMA yaitu 46%. (2). Pengaruh variabel sikap terhadap intensi berwirausaha adalah tidak memiliki pengaruh positif signifikan terhadap intensi berwirausaha. (3). Pengaruh variabel norma subjektif terhadap intensi berwirausaha adalah memiliki pengaruh positif tidak signifikan terhadap intensi berwirausaha. (4). Pengaruh variabel efeksi diri terhadap intensi berwirausaha adalah memiliki pengaruh positif tidak signifikan terhadap intensi berwirausaha. (5). Pengaruh variabel lingkungan keluarga terhadap intensi berwirausaha adalah memiliki pengaruh positif tidak signifikan terhadap intensi berwirausaha. (6). Pengaruh variabel pendidikan kewirausahaan terhadap intensi berwirausaha adalah sebesar 41,9% sehingga dikatakan variabel pendidikan kewirausahaan memiliki pengaruh positif signifikan terhadap intensi berwirausaha remaja di wilayah Kotaraja dan Abepura
Penerapan Manajemen dan Penatalayanan Gereja pada Gereja Pantekosta di Indonesia (GpdI) Eben Haezer Kotaraja
The implementation of this activity carries the theme Implementation of Church Management and Stewardship at the Gpdi Eben Haezer Kotaraja Church. The method of implementing activities is done through lectures. The solution in solving problems in improving services to the Eben Haezer Kotaraja GPdI congregation is to hold Church Management and Stewardship training at Eben Haezer Kotaraja Congregation. The result of this training will be a guidebook or handbook for church services starting from the Assembly, pulpit service, Pentecostal Men's Ministry (Pelrip), Pentecostal Women's Ministry (Pelwap), Pentecostal Children's Ministry (Pelnap), Pentecostal Youth Ministry (Pelrap), Sector A and Sector B leaders, Altar Servers, Church Diakonia Section, and Church Treasurer. The output target of the community service activity is a guidebook for the Management and Stewardship of the Pentecostal Church in Indonesia (GPdI) Eben Haezer Kotaraja Congregation.Pelaksanaan kegiatan ini mengusung tema Penerapan Manajemen Dan Penatalayanan Gereja Pada Gereja Gpdi Eben Haezer Kotaraja. Metode pelaksanaan kegiatan dilakukan melalui ceramah. Solusi dalam pemecahan permasalahan dalam meningkatkan pelayanan pada jemaat GPdI Eben Haezer Kotaraja adalah dengan mengadakan pelatihan Manajemen dan Penatalayanan Gereja pada Jemaat Eben Haezer Kotaraja. Hasil dari pelatihan ini akan ada buku panduan atau buku pegangan bagi pelayanan gereja mulai dari Majelis, pelayanan mimbar, Pelayanan Pria Pantekosta (Pelprip), Pelayanan Wanita Pantekosta (Pelwap), Pelayanan Anak Pantekosta (Pelnap), Pelayanan Pemuda Remaja Pantekosta (Pelprap), pimpinan Sektor A dan Sektor B, Pelayan Altar, Bagian Diakonia Gereja, dan Bendahara Gereja. Target luaran dari kegiatan pengabdian kepada Masyarakat adalah berupa buku pedoman Manajemen dan Penatalayanan Gereja Pantekosta di Indonesia (GPdI) Jemaat Eben Haezer Kotaraja
Going Beyond Counting First Authors in Author Co-citation Analysis
The 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
“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
We 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
- …
