1,720,976 research outputs found
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
The Perception SMES Muslim Entrepreneurs In Medan City On The Concept Of Sharia Financial Statements
No full textThis study aims to determine how the perception of SMES Muslim entrepreneurs in Medan city against the preparation of Islamic financial statements. This study found that the perception of SMEs to the financial statements, as a whole is good. There are 93.55% of SMEs entrepreneurs give statement that financial report is very useful in a business as a means of decision making. The same percentage also obtained for financial statement statement is very useful for business planning in the future. The average SMEs entrepreneur has a very good basic knowledge base on the concept of syariah financial statements. Although those who claim to have heard the term sharia financial statements only 61.29%
Supplemental materials for paper: The Perception SMES Muslim Entrepreneurs In Medan City On The Concept Of Sharia Financial Statements
No full textSupplemental materials for paper: Good corporate governance mechanism in measuring quality of financial statements and transfer investor levels
No full textPersepsi Pelaku UKM Terhadap Penyelenggaraan Laporan Keuangan
No full textPenelitian ini bertujuan untuk melihat persepsi pelaku UKM tentang laporan keuangan dalam meningkatkan kinerja usahanya dan faktor apa saja yang menyebabkan meningkatnya kinerja usaha. Pendekatan penelitian menggunakan metode deskriptif. Hasil penelitian menemukan bahwa pelaku UKM memiliki persepsi yang kurang baik terhadap laporan keuangan, karena penyusunan laporan keuangan dinyatakan sulit, dan memerlukan waktu untuk membuatnya, persepsi lainnya laporan keuangan tidak terlalu penting untuk usahanya, yang paling penting bagi mereka adalah bagaimana meningkatkan omzet penjualan. Bagi pelaku UKM laporan keuangan hanya sebagai formalitas saja untuk saat melakukan peminjaman dana
Supplemental materials for paper: Penerapan prinsip RAMP 2 FAME dalam meningkatkan kualitas belajar mata kuliah analisa laporan keuangan
No full textSupplemental materials for paper: Persepsi Pelaku UKM Terhadap Penyelenggaraan Laporan Keuangan
No full textSupplemental materials for paper: Entrepreneur’s Understanding on MSME (Micro Small Medium Enterprises) on Concept on Sharia Financial Statement
No full textSupplemental materials for paper: Entrepreneur’s Understanding on MSME (Micro Small Medium Enterprises) on Concept on Sharia Financial Statement
No full text- …
