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Edukasi Literasi Keuangan pada Rumah Ibadah (Masjid) di Parit Baru, Salatiga, Sambas, Kalbar
No full textParit Baru Village, Salatiga District, Sambas Regency, has 7 mosques, 3 prayer rooms, and 5 Buddhist temples. Some houses of worship have recorded their financial statements, but they are not yet in accordance with the Accounting Standards for Entities Without Public Accountability (SAK-ETAP). SAKETAP is stipulated by the Indonesian Institute of Accountants (IAI) in ISAK-35 (Interpretation of Financial Accounting Standards) concerning the Presentation of Financial Statements for Non-Profit Entities. Therefore, houses of worship require education and training in mosque financial literacy so they understand and are able to present accountable financial statements. Education and training are carried out through Community Service (PKM) activities in the Public Sector Accounting Study Program. The purpose of the PKM activity is to improve understanding and ability in preparing mosque financial statements. The results of the PKM activity show that there is an increase in knowledge and ability in preparing financial statements according to applicable standards. Before the PKM activity, participants did not fully understand house of worship accounting, because financial recording has only been done in a simple manner. However, after participating in PKM activities, house of worship administrators came to understand the importance of good accounting as a form of accountability to the public. This can be seen from the enthusiasm of the participants who want to learn about the application for compiling financial reports for places of worship that we have provided.Parit Baru Village, Salatiga District of Sambas Regency, has 7 mosques, 3 prayer rooms, and 5 Buddhist temples. Some houses of worship have recorded their financial statements, but they are not yet in accordance with the Accounting Standards for Entities Without Public Accountability (SAK-ETAP). SAKETAP is stipulated by the Indonesian Institute of Accountants (IAI) in ISAK-35 (Interpretation of Financial Accounting Standards) concerning the Presentation of Financial Statements for Non-Profit Entities. Therefore, houses of worship require education and training in financial literacy, hence they understand and are able to present accountable financial statements. Education and training are carried out through Community Service (PKM) activities in the Public Sector Accounting Study Program. The purpose of the PKM activity is to improve understanding and ability in preparing mosque financial statements. The community service method used is service learning, which is a teaching approach that integrates community service activities with academic objectives, carried out through the stages of observation, implementation, and evaluation. The results of the PKM activity show that there is an increase in knowledge and ability in preparing financial statements according to applicable standards. The result shows that house of worship administrators came to understand the importance of good accounting as a form of accountability to the public. This can be seen from the enthusiasm of the participants who want to learn about the application for compiling financial reports for places of worship that we have provided.
Keywords - ISAK 35, Financial Literacy, Non-Profit Organizations Abstrak Desa Parit Baru, Salatiga, Sambas, memiliki 7 buah masjid, 3 mushalla, dan 5 vihara. Sebagian rumah ibadah sudah melakukan pencatatan, namun belum sesuai dengan Standar Akuntansi Entitas Tanpa Akuntabilitas Publik (SAK-ETAP). SAKETAP ditetapkan oleh Ikatan Akuntan Indonesia (IAI) dalam ISAK-35 (Interpretasi Standar Akuntansi Keuangan) tentang Penyajian laporan keuangan entitas berorientasi nirlaba. Oleh karena itu, rumah ibadah memerlukan edukasi dan pelatihan literasi keuangan masjid supaya memahami dan mampu menyajikan laporan keuangan yang dapat dipertanggungjawabkan. Edukasi dan pelatihan dilakukan melalui kegiatan Pengabdian Kepada Masyarakat (PKM). Tujuan kegiatan PKM untuk meingkatkan pemahaman dan kemampuan dalam menyusun laporan keuangan mesjid. Metode pengabdian yang digunakan adalah service learning yaitu pendekatan pengajaran yang mengintegrasikan layanan masyarakat (pengabdian) dengan tujuan akademik. dengan tahapan observasi, pelaksanaan, dan observasi. Data yang digunakan adalah data primer yang bersumber dari catatan keuangan sederhana pengurus Hasil kegiatan PKM menunjukkan bahwa terdapat peningkatan pengetahuan dan kemampuan dalam melakukan penyusunan laporan keuangan sesuai standar yang berlaku. Sebelum dilaksanakankegiatan PKM peserta belom memahami sepenuhnya tentang akuntansi rumah ibadah, karena selama ini pencatatan keuangan hanya dilakukan secara sederhana. Namun setelah mengikuti kegiatan PKM, pengurus rumah ibadah menjadi memahami tentang pentingnya akuntansi yang baik sebagai bentuk pertanggungjawaban kepada publik. Hal ini dapat dilihat dari antusias para peserta yang ingin mempelajari aplikasi penyusuan laporan keuangan rumah ibadah yang sudah disediakan.
Kata kunci - ISAK 35, Literasi keuangan, Organisasi Nirlab
Edukasi Literasi Keuangan pada Rumah Ibadah (Masjid) di Parit Baru, Salatiga, Sambas, Kalbar
Full text linkParit Baru Village, Salatiga District, Sambas Regency, has 7 mosques, 3 prayer rooms, and 5 Buddhist temples. Some houses of worship have recorded their financial statements, but they are not yet in accordance with the Accounting Standards for Entities Without Public Accountability (SAK-ETAP). SAKETAP is stipulated by the Indonesian Institute of Accountants (IAI) in ISAK-35 (Interpretation of Financial Accounting Standards) concerning the Presentation of Financial Statements for Non-Profit Entities. Therefore, houses of worship require education and training in mosque financial literacy so they understand and are able to present accountable financial statements. Education and training are carried out through Community Service (PKM) activities in the Public Sector Accounting Study Program. The purpose of the PKM activity is to improve understanding and ability in preparing mosque financial statements. The results of the PKM activity show that there is an increase in knowledge and ability in preparing financial statements according to applicable standards. Before the PKM activity, participants did not fully understand house of worship accounting, because financial recording has only been done in a simple manner. However, after participating in PKM activities, house of worship administrators came to understand the importance of good accounting as a form of accountability to the public. This can be seen from the enthusiasm of the participants who want to learn about the application for compiling financial reports for places of worship that we have provided.Parit Baru Village, Salatiga District of Sambas Regency, has 7 mosques, 3 prayer rooms, and 5 Buddhist temples. Some houses of worship have recorded their financial statements, but they are not yet in accordance with the Accounting Standards for Entities Without Public Accountability (SAK-ETAP). SAKETAP is stipulated by the Indonesian Institute of Accountants (IAI) in ISAK-35 (Interpretation of Financial Accounting Standards) concerning the Presentation of Financial Statements for Non-Profit Entities. Therefore, houses of worship require education and training in financial literacy, hence they understand and are able to present accountable financial statements. Education and training are carried out through Community Service (PKM) activities in the Public Sector Accounting Study Program. The purpose of the PKM activity is to improve understanding and ability in preparing mosque financial statements. The community service method used is service learning, which is a teaching approach that integrates community service activities with academic objectives, carried out through the stages of observation, implementation, and evaluation. The results of the PKM activity show that there is an increase in knowledge and ability in preparing financial statements according to applicable standards. The result shows that house of worship administrators came to understand the importance of good accounting as a form of accountability to the public. This can be seen from the enthusiasm of the participants who want to learn about the application for compiling financial reports for places of worship that we have provided.
Keywords - ISAK 35, Financial Literacy, Non-Profit Organizations Abstrak Desa Parit Baru, Salatiga, Sambas, memiliki 7 buah masjid, 3 mushalla, dan 5 vihara. Sebagian rumah ibadah sudah melakukan pencatatan, namun belum sesuai dengan Standar Akuntansi Entitas Tanpa Akuntabilitas Publik (SAK-ETAP). SAKETAP ditetapkan oleh Ikatan Akuntan Indonesia (IAI) dalam ISAK-35 (Interpretasi Standar Akuntansi Keuangan) tentang Penyajian laporan keuangan entitas berorientasi nirlaba. Oleh karena itu, rumah ibadah memerlukan edukasi dan pelatihan literasi keuangan masjid supaya memahami dan mampu menyajikan laporan keuangan yang dapat dipertanggungjawabkan. Edukasi dan pelatihan dilakukan melalui kegiatan Pengabdian Kepada Masyarakat (PKM). Tujuan kegiatan PKM untuk meingkatkan pemahaman dan kemampuan dalam menyusun laporan keuangan mesjid. Metode pengabdian yang digunakan adalah service learning yaitu pendekatan pengajaran yang mengintegrasikan layanan masyarakat (pengabdian) dengan tujuan akademik. dengan tahapan observasi, pelaksanaan, dan observasi. Data yang digunakan adalah data primer yang bersumber dari catatan keuangan sederhana pengurus Hasil kegiatan PKM menunjukkan bahwa terdapat peningkatan pengetahuan dan kemampuan dalam melakukan penyusunan laporan keuangan sesuai standar yang berlaku. Sebelum dilaksanakankegiatan PKM peserta belom memahami sepenuhnya tentang akuntansi rumah ibadah, karena selama ini pencatatan keuangan hanya dilakukan secara sederhana. Namun setelah mengikuti kegiatan PKM, pengurus rumah ibadah menjadi memahami tentang pentingnya akuntansi yang baik sebagai bentuk pertanggungjawaban kepada publik. Hal ini dapat dilihat dari antusias para peserta yang ingin mempelajari aplikasi penyusuan laporan keuangan rumah ibadah yang sudah disediakan.
Kata kunci - ISAK 35, Literasi keuangan, Organisasi Nirlab
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
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
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
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe 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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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