1,720,961 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
ANALISIS KINERJA KEUANGAN KEMENTERIAN KELAUTAN DAN PERIKANAN REPUBLIK INDONESIA TAHUN 2014 – 2016
No full textPenelitian ini bertujuan untuk menganalisis kinerja keuangan Kementerian Kelautan dan Perikanan Republik Indonesia.Periode pengamatan dalam penelitian ini adalah 2014-2016.Data yang digunakan dalam penelitian ini berupa data sekunder yaitu laporan keuangan Kementerian Kelautan dan Perikanan Republik Indonesia.Metode penelitian yang dilakukan adalah metode deskriptif kuantitatif.Hasil penelitian ini menunjukkan bahwa pada Kementerian Kelautan dan Perikanan terjadi fluktuasi kinerja keuangan dilihat dari rasio likuiditas, solvabilitas, efisiensi, dan pertumbuhan.Jika disorot dari keseluruhan rasio, dapat disimpulkan bahwa Kementerian Kelautan dan Perikanan secara kelancaran keuangan dan kemandirian keuangn dapat dikatakan baik, akan tetapi, jika dilihat dari tingkat pengelolaan keuangan yang dilihat dari rasio pertumbuhan pendapatan dan belanja serta efisiensi dapat dikatakan kurang baik</jats:p
Tingkat Ketergantungan, Kompleksitas Pemerintah, dan Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah
Get PDFThis research aims to measure the disclosure level of local governments’ financial reports in Central Java Province. More importantly, we also investigate factors associated with the disclosure level. We measure the disclosure level using the Modified LGA Index. Meanwhile we use the local government’ dependence and government complexity as the independent variables. Using purposive sampling method, this research generates 32 local governments (districts/ municipals) as the final sample. The descriptive analysis suggests that the average value of the disclosure level is 58.46%. Meanwhile, local governments’ dependence on general allocation funds (DAU) and shared revenue funds (DBH) affect the disclosure level. However, we do not find significant effect between local governments’ dependence on special allocation funds (DAK) and government complexity on the disclosure level.
Abstrak
Penelitian ini bertujuan untuk mengukur tingkat pengungkapan dalam laporan keuangan pemerintah daerah di Jawa Tengah, serta menguji dan menganalisis faktor-faktor yang mempengaruhinya. Tingkat pengungkapan diukur dengan menggunakan Modified LGA Index, sedangkan sebagai variabel bebas yang digunakan adalah tingkat ketergantungan daerah, dan kompleksitas pemerintahan. Sampel penelitian ini dipilih menggunakan purposive sampling method, sehingga diperoleh ukuran sampel yaitu 32 laporan keuangan pemerintah daerah. Alat analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan tingkat pengungkapan pada masing-masing sampel. Rata-rata nilai pengungkapan sebesar 58,46 persen. Penelitian ini juga menunjukkan bahwa tingkat ketergantungan terhadap Dana Alokasi Umum dan tingkat ketergantungan terhadap Dana Bagi Hasil berpengaruh terhadap tingkat pengungkapan, tingkat ketergantungan terhadap Dana Alokasi Khusus, dan kompleksitas pemerintah tidak berpengaruh terhadap tingkat pengungkapan dalam laporan keuangan pemerintah daerah
Variations on the Author
Get PDF“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
Auditor reputation and sharia bond ratings: Evidence from Indonesia
Get PDFSharia bonds, a segment within the realm of Islamic finance, has demonstrated significant growth over the last decade, emerging as one of the fastest-growing sectors in the industry. This study aimed to analyze the effect of liquidity, profitability, leverage, maturity, and auditor's reputation on sharia bonds ratings. The data collection method used is secondary data sourced from the company's financial statements. The population in this study are companies that issue sharia bonds on the Indonesia Stock Exchange. Sampling using the purposive sampling method with 17 with certain criteria. The data were analyzed using SPSS version 22. The analysis used is ordinal logistic regression analysis. The results showed that liquidity and leverage had no effect on the sharia bond's rating. The profitability, maturity, and reputation of auditors negatively affect the rating of sharia bonds. Sharia-compliant bonds, also known as Sukuk, have a substantial impact on the Islamic finance sector and contribute to the advancement of the global Islamic banking and finance industry. These bonds serve as a means for governments, corporations, and institutions to secure capital while adhering to the principles of Sharia law. They attract investors who prioritize investments that align with their religious beliefs and ethical values
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe 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
Get PDFWe 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
REAKSI PASAR MODAL DARI DAMPAK PERISTIWA BOM PLAZA SARINAH TERHADAP ABNORMAL RETURN PERUSAHAAN LQ 45 YANG TERDAFTAR DI BEI
No full textThe purpose of this study was to analyze the reaction of the capital market from the impact of the bombing in Jakarta Sarinah Plaza, which will be indicated by the presence or absence of abnormal return. the sample used is the stock of LQ 45, this study is event study so that the observation period will see the reaction on before, during and after the event. In this study period used was H-5 (before the event), H0 (current events) and H + 5 (after the event). Sources of data obtained from yahoo finance, sahamok.com and IDX. The data used in this research is secondary data, such as the closing price of shares has been adjusted (adjusted closing price) and the closing price of IHSG. Data in the form of daily stock price. The data was then analyzed using analytical methods paired sample t-test. The results showed that when viewed from the average abnormal return (AAR) did not show any difference, only the H+3 and H+4 which shows the differences in AAR and signaled their reaction to the stock market to these events that affect market participants in make decisions. Keywords: Average Abnormal Return (AAR), event study, Bomb Sarinah Plaza.</jats:p
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