1,720,993 research outputs found
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
ANALISIS HARGA POKOK PENJUALAN DALAM RANGKA MENINGKATKAN LABA PADA UD. TAHU CITRA DOLOKSANGGUL
Full text linkThis study aims to analyze the cost of goods in order to increase profits at UD. Tahu Citra Doloksanggul. The population in this study is sales, the cost of production which includes: raw material costs, direct labor costs, factory overhead costs, cost of goods sold, operating expenses and company profits since the establishment of UD. Tahu Citra Doloksanggul 2003-2022. The research sample is sales, the cost of production which includes: raw material costs, labor costs, factory overhead costs, cost of goods sold, operating expenses and company profits in 2020-2021. The data collection technique used is the documentation technique. The data analysis technique used is descriptive.
Based on the results of research and discussion, it is concluded that the calculation of the cost of goods sold in 2020 is Rp. 1.023.740,000 and in 2021 it is Rp. 1.076.240.000. In 2021 it will increase due to an increase in raw material prices. The purchase price of raw materials in 2020 is Rp. 10.500 per kg, increasing in 2021 to Rp. 11.200. This can affect the calculation of the cost of goods sold and also on UD. Tahu Citra profit. Know Image. Efforts to increase profits at UD. Tahu Citra by minimizing costs related to the cost of goods sold amounting to Rp. 1.021.340.000. Where the elements of cost of goods sold are minimized, namely: raw material costs Rp. 831.600.000, labor costs Rp. 120.000.000, and factory overhead costs Rp. 69.740.000. With the decrease in the cost of goods sold, UD. Tahu Citra will be able to increase profits by Rp. 192.640.000
Keywords: Cost of Goods Sold, Increase Profi
Variations on the Author
Full text link“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
PENGARUH LABA BERSIH, TOTAL ARUS KAS DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017
Full text linkPenelitian ini bertujuan untuk membuktikan secara empiris pengaruh laba bersih, total arus kas dan ukuran perusahaan terhadap harga saham perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2017. Populasi dalam penelitian ini adalah 12 perusahaan asuransi. Teknik pengambilan sampel adalah purposive sampling, sesuai dengan kriteria yang telah ditentukan sehingga diperoleh 10 perusahaan sampel dalam periode penelitian 4 tahun, sehingga jumlah seluruh sampel 40. Teknik analisis data
yang digunakan dalam penelitian ini adalah regresi linier berganda. Pengujian hipotesis menggunakan uji koefisien determinasi, uji f dan uji t. Hasil uji statistik terbukti bahwa pengaruh laba bersih berpengaruh positif dan signifikan terhadap harga saham dimana nilai t hitung 4,989 >t 2,02819 dan nilai signifikansi 0,000 0,05 dan ukuran perusahaan mempunyai pengaruh negatif dan signifikan terhadap harga saham dimana hasil t tabel
hitung 2,0289 dan nilai signifikansi 0,017 F tabel 2,858 dan nilai signifikansi 0,000 < 0,05. Hasil uji koefisien determinasi (R hitung 2) sebesar 0,069 atau 0,69%.Artinya, variabel bebas (Laba Bersih, Total Arus Kas dan Ukuran Perusahaan) mempunyai pengaruh terhadap Harga Saham pada perusahaan sektor Asuransi yang terdaftar di Bursa Efek Indonesia sebesar 0,069, sedangkan sisanya 93,1% (1-0,069=
0,931) dipengaruhi oleh variabel lain yang tidak terungkap atau tidak diteliti dalam penelitian ini
PENGARUH RESIKO KREDIT, KECUKUPAN MODAL, HUTANG, DAN PENDAPATAN BUNGA TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThis study aims to examine the effect of credit risk as measured by non-performing loans, the level of capital adequacy as measured by the capital adequacy ratio, debt as measured by debt to equity ratio, and interest income as measured by net interst margin on the level of profitability as measured by return on assets in banking companies listed on the Indonesia Stock Exchange (IDX). This research is classified as causative research. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2011 to 2015. While the sample of this study was determined by purposive sampling method so that 24 sample companies were obtained. The type of data used was secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis with a significance level of 5%. The partial test results show that credit and debt risk have a negative and significant effect on profitability, capital adequacy has no effect on profitability, interest income has a positive and significant effect on profitability. Simultaneous test results show that credit risk, capital adequacy, debt, and interest income affect profitability. Therefore, banks consider the factors of credit risk, capital adequacy, debt and interest income in the context of achieving the expected profit level by taking into account the quality of credit distribution, cultivate capital well and use capital effectively, debt that is made into productive assets is well managed, as well as maintaining loan interest rates offered so as to generate high capital
Pelatihan Aplikasi Microsoft SPSS Dalam Pengolahan Data Primer Penelitian Bagi Mahasiswa Fakultas Ekonomi Unika Santo Thomas Medan
Full text linkHasil pelaksanaan pelatihan MS SPSS dalam pengolahan data penelitian dengan menggunakan Aplikasi Komputer MS SPSS dilaksanakan sebagai pengabdian bagi Mahasiswa Fakultas Ekonomi Universitas Katolik Santo Thomas Medan selama 4 hari, dimana 3 hari untuk Registrasi peserta sebanyak 80 orang, 1 hari pelaksanaan pelatihan yang diadakan pada hari Selasa, tanggal 19 April 2022. pukul 10.00-12.00 Wib. Jumlah peserta yang mengikuti pelatihan sebanyak 48 orang. Perbedaan jumlah Registrasi dengan jumlah peserta Pelatihan adalah alasan klasik karena tidak memiliki Laptop. Melihat prosentase hasil dari pelatihan pengolahan data kepada Mahasiswa Fakultas Ekonomi Universitas Katolik Santo Thomas Medan masih banyak kesulitan dalam mengolah data penelitian menggunakan Microsoft SPSS. Demikian juga dalam membuat interpretasi dari output dari pengolahan data. Maka Pelatihan seperti ini masih perlu dilanjutkan untuk meningkatkan kualitas Tugas Akhir. Harapan lain dari pelatihan ini menambah penguasaan keterampilan mahasiswa dalam pengolahan data statistik untuk meningkatkan kualitas penelitian dan karya ilmiah (Skripsi) merek
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe 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
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA PROVINSI SUMATERA SELATAN PERIODE 2017-2021
Full text linkThis study aims to determine the effect of Regional Original Income and General Allocation Funds on Capital Expenditures in the Regencies/Cities Government of South Sumatra Province for a period 2017-2021. The sample of this study is the entire population consisting of 17 districts/cities with a 5 year study period. The research method used is quantitative using secondary data sourced from the APBD Realization Report obtained from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The analysis technique used is descriptive statistical analysis then classical assumption testing and finally hypothesis testing. Partially it shows that Regional Original Income has a positive and significant effect on Capital Expenditure. The General Allocation Funds have no effect on Capital Expenditure. Simultaneous it shows that Local Own Revenue and General Allocation Fund have a positive and significant effect on Capital Expenditure
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe 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
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