1,720,965 research outputs found
Pendampingan Peningkatan Akuntabilitas: Kerangka Pelaporan Keuangan Usaha Gula Merah di Kabupaten Jember
Full text linkFokus kegiatan pengabdian kepada masyarakat (PKM) yaitu pada Kelompok Usaha Gula Merah di Desa Panti, Kecamatan Panti, Kabupaten Jember. Kami melakukan kegiatan PKM untuk mendampingi mereka dalam menyusun laporan keuangan sesuai Standar Akuntansi Keuangan (SAK). Kelompok usaha ini, yang merupakan bagian dari PTPN XII Kebun Renteng-Jember, selama ini telah mengolah kelapa menjadi gula merah untuk dijual kepada PTPN XII tanpa perhitungan biaya yang jelas. Melalui pendampingan ini, kami bertujuan untuk memberikan pemahaman yang mendalam tentang biaya produksi sehingga mereka dapat dengan jelas mengetahui besarnya laba yang sebenarnya mereka peroleh. Pendampingan ini bukan hanya sekali, tetapi berlangsung beberapa kali hingga kelompok usaha benar-benar mampu menghasilkan laporan keuangan yang akurat dan sesuai dengan harapan. Dengan demikian, melalui kegiatan PKM ini, para pengusaha gula merah kini memiliki visibilitas yang jelas terhadap kinerja keuangan mereka dan dapat mengoptimalkan potensi laba yang sebenarnya mereka peroleh
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
PENGARUH DANA KREDIT USAHA RAKYAT (KUR) TERHADAP BANK PERKREDITAN RAKYAT (BPR) DI KABUPATEN JEMBER
Full text link Kredit Usaha Rakyat (KUR) adalah program pemerintah sebagai sumber dana untuk usaha Mikro, Usaha Kecil dan Menengah (UMKM) dengan suku bunga rendah, 9% setiap tahun dan tanpa agunan. Tujuan penelitian ini adalah untuk mengetahui Debitur UMKM dan jumlah kredit debitur UMKM di BPR sebelum dan sesudah Program Tanggung Jawab KUR .. BPR di Kabupaten Jember adalah 23 BPR. Teknik pengambilan sampel adalah Jenuh Sampling (Sensus). Analisis data yang dilakukan adalah Paired Sample t Test dengan teknik menggunakan data melalui kuesioner. Hasil analisis adalah (1) Debitur UMKM di BPR sebelum dan sesudah program KUR sebesar 0,201 yang berarti lebih besar dari α = 0,05, sedangkan hasil keputusan yang diterima adalah Ho. Tidak ada pengaruh signifikan terhadap jumlah debitur UMKM di BPR sebelum dan sesudah program KUR, (2) Total Dana Kredit UMKM di BPR sebelum dan sesudah program KUR adalah 0,623 yang berarti lebih besar dari α = 0,05, Keputusan yang diambil adalah menerima Ho. Menerima Secara Jelas tidak ada perbedaan yang signifikan dengan jumlah dana kredit peminjam UMKM di BPR sebelum dan sesudah program pensiun KUR
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
Institutional Analysis of the Salt Industry In East Java
No full textThe State of Indonesia, known as a maritime country, has the advantage in making use of salt. However,
in fact, salt production in Indonesia has decreased along with imports to meet the needs of salt. This study aims to
assess the supply chain that occurs in the salt industry in East Java. The method used in this study is in-depth interviews
to be able to analyse problems in the salt industry. The results of this study indicate that there are several factors that
need to be corrected
STRATEGI PENGEMBANGAN DAN ANALISIS SWOT PADA PT. GARUDA INDONESIA TBK
No full textThe purpose of this research is to plan a creative and workable strategy for PT. Garuda Indonesia Tbk in an effort to respond to competition in the aviation market. This type of research is descriptive qualitative. Methods of data collection using literature study and data analysis used is a SWOT analysis. Based on the analysis of the Cartesian diagram shows that PT. Garuda Indonesia Tbk is included in quadrant II, which is supporting the Diversification strategy. The result of SO strategy analysis is that PT. Garuda Tbk must maximize the government's financial assistance program to restore the company's financial condition as well as to maintain the company's big name. The results of the ST strategy analysis are PT. Garuda Indonesia Tbk must maintain excellent facilities and services in order to face other aviation competitors. The results of the WO strategy analysis, namely the existence of a financial assistance program from the government, can also be used to improve the competence of company human resources. The results of the WT strategy analysis, namely PT. Garuda Indonesia Tbk must reduce operational costs while maintaining quality in order to be able to compete in the world of aviation
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