1,721,197 research outputs found

    PELAPORAN KEUANGAN MASJID ROHMATULLOH BANGSALSARI JEMBER SEBAGAI SOLUSI TRANSPARANSI DAN AKUNTABILITAS PUBLIK

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    Penelitian ini bertujuan untuk mengetahui transparansi dan akuntansi publik yang dilakukan masjid Rohmatulloh apakah sudah sesuai dengan ISAK No. 35. Jenis data yang digunakan pada penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah teknik observasi, wawancara dan dokumentasi. Metode analisis data yang digunakan adalah kualitatif deskriptif. Hasil penelitian laporan keuangan masjid Rohmatulloh sebagai solusi transparansi dan akuntansi publik belum sesuai dengan penerapan ISAK No. 35, bentuk laporan keuangan massjid Rohmatulloh yang dibuat hanya berupa laporan pemasukan dan pengeluaran. Diharapkan masjid Rohmatulloh dapat memperbaiki laporan keuangannya dengan menggunakan laporan keuangan berdasarkan ISAK No. 35 untuk meningkatkan kualitas laporan keuangannya. Kata Kunci: Laporan Keuangan, ISAK No. 3

    ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS PADA PT. MULTI TECHNINDO

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    ABSTRACT Erika Nur Rohmatulloh, 2018. Information System Analysis Accounting for the implementation of cash disbursement at PT. Multi Technindo. Essay/ thesis, Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit (UNIM). Pembimbing I : Hari Setiono, SE, MM Pembimbing II : Toto Heru Dwihandoko., SE., MM., AK., CA Accounting information system is one type of system that required by the company in dealing with day-to-day operation to generate information-information that is required by the management accounting and related parties in connection with other decixion-making and policy-other policies. With the computerization will help usher of financial statements because the computer will automatically do a phased management of data-the data entered into the system. The research was conducted at the officer of regional PT. Multi Technindo. The study was conducted by talking the data used for the study the system and procedures expenditure cash. Research aims to determine whether the application of system and procedures for cash disbursement in PT. Multi Technindo with the rules. The data have been analyzed with descriptive methods, this study intends to make a picture of a situation or event, and compares the application of system and procedures for cash disbursemets in PT. Multi Technindo with the rules set. Keyword : accounting information system, procedures, cash disbursements

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    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

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    “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

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    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

    Penetapan Isbat Nikah Di Pengadilan Agama Sumber Kelas 1 A (Studi Pada Rentang Tahun 2019 s.d 2020)

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    AGUS ROHMATULLOH. NIM : 1608201038. PENETAPAN ISBAT NIKAH DI PENGADILAN AGAMA SUMBER KELAS 1A (Studi Pada Rentang Tahun 2019 s.d 2020), 2021. Perkawinan hanya dapat dibuktikan dengan akta nikah yang dibuat oleh pegawai pencatat nikah. Dalam hal perkawinan yang tidak dapat dibuktikan dengan akta nikah, dapat diajukan isbat nikahnya di Pengadilan Agama. Isbat nikah yang menjadi solusi untuk pemecah masalah bagi perkawinan yang tidak tercatatkan juga bisa menjadi celah bagi mereka para pasangan yang telah lebih dulu melaksanakan perkawinan tanpa mematuhi peraturan yang berlaku untuk bisa mendapatkan status hukum bagi perkawinannya tersebut. Penelitian ini bertujuan untuk menjawab pertanyaan mengenai Faktor apa saja yang menjadi penyebab terjadinya pengajuan isbat nikah di Pengadilan Agama Sumber pada tahun 2019-2020? dan Bagaimana prosedur pelaksanaan isbat nikah di Pengadilan Agama Sumber?. Skripsi ini merupakan penelitian kualitatif yang teknik pengumpulan datanya adalah dengan data premier dan data skunder. Data premier didapat dari wawancara dengan Ketua Panitera Periode 2019-2020 dan Panitera Muda dan data tentang laporan perkara tingkat pertama yang diterima oleh Pengadilan Agama Sumber tahun 2019 dan 2020, sedangkan untuk data skunder didapat dari Buku, Jurnal dan Peraturan Perundang-undangan. Dari hasil penelitian menunjukan bahwa faktor penyebab terjadinya pengajuan isbat nikah di Pengadilan Agama Sumber antara lain yaitu: untuk pembuatan akta kelahiran anak, untuk pengurusan perceraian, untuk pencairan dana pensiun pada PT. Taspen, untuk pengurusan warisan dan untuk persyaratan melaksanakan ibadah haji. Kemudian untuk pelaksanaan isbat nikah di Pengadilan Agama Sumber tahapanya sebagai berikut: mendaftar ke kantor Pengadilan Agama Sumber, membayar panjar biaya perkara, menunggu panggilan siding dari Pengadilan, menghadiri persidangan dan yang terakhir adalah putusan atau penetapan pengadilan. Kata kunci: Isbat nikah, Pengadilan Agama, Perkawina

    Dispelling the Myths Behind First-author Citation Counts

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    We 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

    Author Index

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    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We 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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