1,720,961 research outputs found

    KEGIATAN PENGENDALIAN, PEMANTAUAN DAN AKUNTABILITAS KEUANGAN DAERAH

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    ABSTRAKPengelolaan keuangan daerah tentunya merupakan pengalokasian dana publik yang harus dapat dipertanggungjawabkan. Penelitian ini dilakukan untuk mengetahui besarnya pengaruh variabel kegiatan pengendalian dan pemantauan terhadap akuntabilitas keuangan daerah dengan di Provinsi Jawa Barat. Adapun dalam penelitian ini, kegiatan pengendalian (X1) dan pemantauan (X2) ialah sebagai variabel X. Sedangkan aspek untuk menjelaskan variabel Y dalam penelitian ini ialah akuntabilitas keuangan daerah. Dengan menggunakan regresi berganda pada 85 sampel, penelitian ini menunjukkan bahwa kegiatan pengendalian (X1) memberikan pengaruh sebesar 11.02% dan signifikan terhadap akuntabilitas keuangan daerah. Sedangkan, pemantauan (X2) memberikan pengaruh sebesar 5.48% dan signifikan terhadap akuntabilitas keuangan daerah.Kata Kunci: Akuntabilitas, Keuangan Daerah, Pemantauan, Pengendalian ABSTRACTThe regional financial management is the allocation of public funds that must be accounted for. This research was conducted to determine the influence of control and monitoring activity variables on regional financial accountability in West Java Province. As in this study, control activities (X1) and monitoring (X2) are the X variable. Meanwhile, the aspect to explain the Y variable in this study is regional financial accountability. By using multiple regressions on 85 samples, this study shows that control activities (X1) have an impact of 11.02% and are significant on regional financial accountability. Meanwhile, monitoring (X2) has a significant effect of 5.48% on regional financial accountability.Keywords: Accountability, Regional Finance, Monitoring, Contro

    Analisis Kinerja Keuangan UMKM Sepatu dan Sandal di Desa Sindangsari Kecamatan Pabuaran Kabupaten Serang

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    Analisis rasio dilakukan untuk menilai kondisi keuangan suatu organisasi. Tujuan penelitian ini ialah untuk melihat kondisi keuangan di UMKM Sepatu dan Sandal di Desa Sindangsari Kecamatan Pabuaran Kabupaten Serang ditinjau berdasarkan analisa rasio keuangan dengan metode analisis deskriptif. Kinerja keuangan UMKM Sepatu dan Sandal di Desa Sindangsari berdasarkan analisa rasio likuiditas selama periode tahun 2018 - 2020 terus mengalami penurunan yang artinya kemampuan perusahaan guna mencukupi kewajiban jangka pendeknya semakin menurun. Begitu juga berdasarkan rasio profitabilitas terus mengalami penurunan kinerja. Sedangkan berdasarkan rasio leverage periode tahun 2018-2020 nilainya sangat tinggi, padahal semakin kecil rasio leverage ini, tentunya akan semakin baik karena semakin kecil resiko yang dimiliki. Di sisi lain, berdasarkan rasio aktivitas perusahaan dalam mengelola aktivanya, perusahaan ini kurang efektif karena nilai yang didapat sangat kecil / rendah

    ORANG, PROSES, BUKTI FISIK, DAN MINAT WISATAWAN UNTUK KEMBALI MENGUNJUNGI WISATA BANTEN LAMA

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    Bachtiar, M. L. (2016) ‘Pengaruh Strategi Bauran Pemasaran Terhadap Minat Berkunjung Kembali Di Objek Wisata Pantai Kabupaten Gunungkidul (Studi pada mahasiswa Strata 1 Fakultas Ekonomi Universitas Negeri Yogyakarta)’, Jurnal Manajemen Bisnis Indonesia (JMBI), 5(1), pp. 40–49.Brata, B. H., Husani, S. and Ali, H. (2017) ‘The influence of quality products, price, promotion, and location to product purchase decision on Nitchi at PT. Jaya Swarasa Agung in Central Jakarta’, Saudi Journal of Business and Management Studies, 2(4), pp. 357–374.Bukova, B. et al. (2017) ‘The Usage of Cognitive Maps in the Comparison of Marketing Mix of Railway Passenger Transport’, Procedia Engineering. Elsevier, 187, pp. 498–503.Kotler, P. and Amstrong, G. (2007) ‘Prinsip–Prinsip Pemasaran. Edisi 13. Jilid 1. Erlangga’. Jakarta. Buchari, Alma. Manajemen Pemasaran & Pemasaran Jasa. CV. Alfabeta.Lupiyoadi, R. (2013) ‘Manajemen Pemasaran Jasa (Edisi Ketiga)’, Jakarta: Salemba Empat.Mulyati, Y. and Afrinata, M. (2018) ‘Analisis Pengaruh Strategi Bauran Pemasaran Terhadap Minat Berkunjung Kembali Pada Destinasi Wisata Pantai Carocok Painan Kabupaten Pesisir Selatan (Studi Kasus Pada Wisatawan Domestik)’, JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS| e-ISSN: 2548-9836, 6(2), pp. 191–200.Rachmawati, V., Didi, S. and Simatupang, R. A. (2019) ‘PENGARUH BAURAN PEMASARAN TERHADAP NIAT BERKUNJUNG (STUDI KASUS: PANTAI PASIR PUTIH KABUPATEN MANOKWARI)’, in Conference on Public Administration and Society.Rahman, M. et al. (2019) ‘Effective Factors of Service Marketing Mix on Tourist Satisfaction: A Case Study’, Asian Social Science, 15(7).Silaban, P. H. (2019) ‘Pengaruh Orang, Bukti Fisik dan Proses terhadap Kepuasan Wisatawan pada Destinasi Wisata Pantai Bulbul’, Jurnal Manajemen dan Bisnis, 18(1), pp. 87–100.Umar, H. (2003) ‘Riset Pemasaran dan Perilaku Konsumen, hal. 233’, PT Gramedia Pustaka Utama, Jakarta.Xie, Y. (2020) ‘The relationship among marketing mix, customer satisfaction and customer loyalty of Chinese tourists to budget hotel of central Bangkok’.Yazid, M. (2001) ‘Pemasaran Jasa: Konsep dan Implementasi’, Yogyakarta: Ekonisia Fakultas Ekonomi UI

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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

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    We 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

    Author Index

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    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We 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
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