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Pengaruh perencanaan pajak atas pajak penghasilan badan terhadap laba bersih setelah pajak (Studi kasus pada perusahaan manufaktur yang terdaftar pada bursa efek Indonesia
No full textPermasalahan Pertanahan Kawasan Industri Batulicin: Perspektif Perencanaan Pembangunan
Full text linkAbstract: The main problem that arises related to the development of Batulicin Industrial Estates (BIE) are land occupation problems by the community. It is appeared because the government is too long to let the land in BIE not be used properly for decades that the community uses the land. This research is a type of qualitative method research. The data was collected through interviews, observation, documentation and literature. This study was conducted in the Batulicin Industrial Estate of Tanah Bumbu Regency from February to June 2019. The land issues between the government and the community that we found in this study were due to the value of compensation which was not yet agreed upon, the socio-economic impacts after the clear and clean process, and double documents which were found. The most effective approaches and strategies for resolving land issues between government and society are comprehensive solution methods in the form of: integrated team formation, distribution of compensation based on length of stay, socio-cultural approach through community and integrated team meetings, science and technology approaches through transparency of development plans, religious approach through socialization by religious leaders, and forming cooperation between government and social services. Intisari: Permasalahan utama yang muncul berkaitan dengan pembangunan Kawasan Industri Batulicin (KIB) adalah masalah okupasi lahan oleh masyarakat. Kondisi ini terjadi karena pemerintah sebagai pemilik sertipikat tanah terlalu lama membiarkan lahan di KIB tidak dimanfaatkan dan digunakan sebagaimana mestinya sehingga masyarakat memanfaatkan lahan tersebut. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dokumentasi dan studi pustaka. Penelitian dilakukan pada Kawasan Industri Batulicin Kabupaten Tanah Bumbu. Adapun temuan penelitian terkait masalah pertanahan antara pemerintah dan masyarakat disebabkan karena adanya nilai santunan yang belum disepakati, adanya dampak sosial ekonomi yang muncul pasca proses clear and clean, serta ditemukan dokumen ganda. Pendekatan dan strategi penyelesaian permasalahan pertanahan antara pemerintah dan masyarakat yang paling efektif adalah metode solusi komprehensif dalam bentuk pembentukan tim terpadu, pemberian uang santunan berdasarkan lama tinggal, pendekatan sosial- budaya melalui musyawarah masyarakat dengan tim terpadu, pendekatan IPTEK melalui transparansi rencana pembangunan, pendekatan agama melalui sosialisasi KIB melibatkan tokoh agama, dan membentuk kerjasama pemerintah dan dinas sosial.
Management of Public Information Services General Election Supervisory Agency of South Kalimantan Province
Full text linkThis study aims to determine the management process of Public Information Services at the General Elections Supervisory Agency (Bawaslu) of South Kalimantan Province in terms of the functions of planning, organizing and implementing as well as the constraints that exist in the service process. This research was conducted with a qualitative descriptive type approach and data collection was carried out by means of interviews, documentation studies and observations. The results of the study indicate that the implementation of the Provincial Bawaslu's public information service management to the public is still not optimal. This is due to several obstacles including the absence of a strategic plan, minimal budget support, limited human resources, and imperfect regulations
THE EFFECT OF WORK MOTIVATION, WORK ENVIRONMENT AND QUALITY OF COMMUNICATION ON EMPLOYEE PERFORMANCE AT THE REGIONAL SECRETARIAT OF SOUTH KALIMANTAN PROVINCE, INDONESIA
Full text linkLocal government and government agencies therein have an important role in carrying out government functions and regional development. One of the agencies within the Regional Government is the Regional Secretariat of the South Kalimantan Province. Every government agency is required to be able to optimize the performance of its employees, as well as the factors that influence it, namely work motivation, work environment and quality of communication. The research objective was to determine 1) the effect of work motivation on employee performance at the Regional Secretariat of South Kalimantan Province. 2) the effect of the Work Environment on the performance of employees at the Regional Secretariat of South Kalimantan Province. 3) the effect of the Quality of Communication on the performance of employees at the Regional Secretariat of South Kalimantan Province. 4) the effect of work motivation, work environment and quality of communication on employee performance at the Regional Secretariat of South Kalimantan Province. This research method uses a quantitative approach and is carried out on employees at the Regional Secretariat of South Kalimantan Province. The population of 342 civil servants at the Provincial Regional Secretariat who were taken as samples for research was 184 people with civil servant status at the Provincial Regional Secretariat. The research instrument used a questionnaire. While the data processing techniques used are validity test, reliability test, classical assumption test and multiple regression analysis. The statistical package for the social sciences (SPSS) 20 for Windows is used to facilitate data processing. The results of this study indicate that (1) There is a partial influence of Work Motivation on the performance of employees at the Regional Secretariat of South Kalimantan Province (2) There is a partial influence of the Work Environment on the performance of employees at the Regional Secretariat of South Kalimantan Province (3) There is a partial influence of the Quality of Communication on the performance of employees at the Regional Secretariat of South Kalimantan Province. (4) Work motivation, work environment and quality of communication have a simultaneous effect on employee performance at the Regional Secretariat of South Kalimantan Province by 59.4%. The results of this study serve as suggestions and input for leaders at the Regional Secretariat of South Kalimantan Province, to take policies and strategic steps to further increase employee motivation, create a good work environment, and build better communication quality in order to realize better employee performance in the future. In addition, every employee needs to increase understanding of individual performance to support the achievement of organizational goals.
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EMPOWERMENT OF FISHERMEN COMMUNITY JOINT BUSINESS GROUP (KUB) - A 2018 CASE STUDY ON FISHING BOAT RELIEF IN KUSAN HILIR DISTRICT, SOUTH BORNEO, INDONESIA
Full text linkTanah Bumbu Regency is a district in South Kalimantan Province where most of the population live in coastal areas. In general, coastal communities depend on the utilization and management of fishery resources, such as fishermen, fish cultivators, fish processors and fish traders. This shows that residents in Tanah Bumbu Regency, especially those located right on the coast such as Kusan Hilir sub-district, must rely on the economy and development in the marine sector, especially those who work as fishermen. The purpose of this research is to find out how the empowerment of the community and fishermen groups in the fishing boat relief program, as well as knowing the supporting factors and obstacles to the implementation of the fishing boat relief program so that in its development KUB (Joint Business Group) can increase the income of its group members in Kusan Hilir District, Tanah Bumbu Regency. This research method is carried out with a descriptive evaluative approach which is intended to evaluate the empowerment of fishing boat relief using KUB. The results showed that the large fishery potential of Tanah Bumbu Regency made the fisheries sub-sector a strategic value in the regional and inter-regency economic map. All sub-districts in Tanah Bumbu Regency have a minimum of one fishery potential (marine waters, public waters and cultivation). Marine cultivation has the most dominant influence, this shows that if marine cultivation production is increased it will increase people's income, especially with the intermediary of the Joint Business Group (KUB). Empowerment of coastal fishing families with KUB programs, such as boat relief, rice relief, direct cash relief, with the aim that fishermen develop their businesses and become better individuals. From these roles the assistant is able to provide guidance and direction to the members of the KUB Mekar Buana and Buih Pesisir, Kusan Hilir village, which results in increased empowerment of coastal communities in Kusan Hilir District, Tanah Bumbu Regency.
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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
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