1,720,961 research outputs found
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
Membangun Generasi Muda yang Mampu Melewati Masa Pandemi dengan Menjaga Kesehatan Mental
Full text linkKegiatan pengabdian masyarakat ini bertujuan untuk memberikan wawasan bagi generasi muda mengenai kesehatan mental, khususnya pada saat pandemi, indikasi adanya masalah kesehatan mental, dan strategi untuk mengatasi masalah kesehatan mental yang dirasakan secara mandiri, serta pentingnya berkonsultasi pada ahlinya jika dirasakan sulit untuk mengatasi masalah yang dialami. Topik kesehatan mental dirasa penting untuk diangkat mengingat generasi muda merupakan aset masa depan bangsa dan rawan untuk terkena masalah kesehatan mental. Pada masa pandemi, kesehatan fisik merupakan fokus perhatian utama dari pemerintah, dan cenderung mengabaikan aspek kesehatan mental. Metode pelaksanaan menggunakan webinar secara online mengingat pada saat pelaksanaan kegiatan pengabdian bertepatan dengan diberlakukannya peraturan ppkm dari pemerintah. Hasil dari kegiatan ini berupa bertambahnya wawasan seputar kesehatan mental yang terlihat dari respon chat pada screen zoom, dan juga terlihat dari kuisioner yang diberikan pada peserta. Selain itu peserta merasa terbantu dengan adanya solusi yang diberikan oleh para pembicara terkait dengan permasalahan yang dihadapi peserta, terlihat dari konsultasi yang dilakukan para peserta pada sesi sharing konsultasi yang disediakan pada kegiatan ini. Kata kunci— Pengabdian masyarakat, Pengetahuan kesehatan mental, Pandemi Covid-19, Generasi muda Abstract The community service activity aims to provide insight for the young generation about mental health, especially during a pandemic, the indications of mental health problems, and the strategies for dealing with the matters experienced independently, as well as the importance of consulting with experts if it is felt unable to handle their owned issues. The topic of mental health is considered important to raise as the younger generation is the nation's future asset and is prone to mental health problems. During a pandemic, physical health is the focus of government attention, and tends to ignore mental health aspects. The implementation method uses online webinars considering that when the implementation of service activities coincides with the enactment of PPKM regulations from the government. The result of this activity is a better understanding of the audience about mental health which can be seen from the chat response on the zoom screen, and the results of participants’ questionnaires. In addition, the participants felt helped by the solutions provided by the speakers related to the problems they faced, it could be seen from the consultations carried out by the participants in the consultation sharing sessions provided in this activity. Keywords— Community service activity, Insight of mental health, The Covid-19 pandemic, Young generatio
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
Studi Fenomenologi: Audit Investigasi dalam Pengungkapan Fraud
Full text linkPurpose: This research aims to provide an in-depth understanding of investigative audits in uncovering fraud using a phenomenological approach.
Method: This study involves six auditors from 3 KAPs in Malang City. Research data was obtained through semi-structured interviews. Interview data was analyzed by taking the essence of noema and noesis to get meaning.
Results: Not all auditors use the latest investigative audit standards when conducting investigative audits. Understanding investigative audit standards, accounting, and legal is needed to support competence, apart from experience and certification. The complexity of audit procedures in analyzing data is an obstacle auditors face. In addition, the threat of intimidation felt by auditors can disrupt the audit process. The availability of data and collaboration with related parties supports the success of an investigative audit.
Implications: Auditors must participate in continuous professional training in investigative audits to improve their competence. Apart from that, cooperation between various parties is needed to provide auditors with audit data and a sense of security.
Novelty: This research contributes to the investigative audit literature using a qualitative phenomenological approach, which is still rarely found. The phenomenological approach provides an in-depth understanding of investigative audits from the perspective of its auditors
Pelatihan Soft Skill Komunikasi dan Interpersonal Untuk Meningkatkan Kompetensi Mahasiswa Calon Akuntan
Full text linkKegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan wawasan dan praktik latihan kepada mahasiswa calon akuntan tentang soft skill komunikasi dan interpersonal. Topik soft skill komunikasi dan interpersonal penting untuk diberikan pada mahasiswa, dikarenakan merupakan salah satu penilaian penting pemberi kerja pada saat proses rekruitmen. Namun, hasil riset menunjukkan mahasiswa kurang memberikan perhatian pada soft skill khususnya komunikasi dan interpersonal. Selain itu, soft skill tersebut tidak terdapat dalam kurikulum akuntansi, sehingga mahasiswa kurang mendapatkan wawasan dan praktik soft skill komunikasi dan interpersonal. Alasan tersebut menjadi pertimbangan tim abdimas FEB UM untuk mengangkat topik soft skill komunikasi dan interpersonal dengan menggunakan metode pelatihan, agar mahasiswa calon akuntan tidak hanya mendapatkan ilmu teoritisnya, namun juga mempraktikan langsung soft skill tersebut. Metode tersebut mengharuskan mahasiswa untuk mempraktikan soft skill nya dengan arahan dari mentor komunikasi dan interpersonal yang profesional. Mentor juga memberikan feedback secara detail pada beberapa mahasiswa yang berani untuk praktik di depan teman-temannya. Hasil kegiatan pelatihan diperoleh melalui kuisioner berupa feedback positif dari peserta. Peserta mendapatkan wawasan mengenai soft skill komunikasi dan interpersonal, merasa lebih percaya diri untuk berkomunikasi, juga termotivasi untuk berlatih secara mandiri. Harapannya, mahasiswa dapat meningkatkann kemampuan soft skill nya dan mampu bersaing dalam dunia kerja. Kata kunci— Pengabdian Masyarakat, Pelatihan, Soft Skill Komunikasi dan Interpersonal, Mahasiswa Abstract This community service activity aims to provide prospective accountant students with insight and practical training regarding communication and interpersonal soft skills. The topic of communication and interpersonal soft skills is important to give to students, because it is one of the essential assessments of employers during the recruitment process. However, research results show that students need to pay more attention to soft skills, especially communication and interpersonal skills. Apart from that, these soft skills are not included in the accounting curriculum, so students need to get the insight and practice of communication and interpersonal soft skills. The FEB UM community service team considered this reason to raise the topic of communication and interpersonal soft skills using training methods, so that prospective accountant students not only get theoretical knowledge, but also practice these soft skills directly. This method requires students to practice their soft skills with direction from professional communication and interpersonal mentors. Mentors also provide detailed feedback to several students who dare to practice in front of the class. The results of training activities were obtained through questionnaires in the form of positive feedback from participants. Participants gain insight into communication and interpersonal soft skills, feel more confident in communicating, and are also motivated to practice independently. The hope is that students can improve their soft skills and be able to compete in the world of work. Keywords— Community Service Activity, Training, Soft Skill Communication and Interpersonal, Student
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
Kecurangan pelaporan keuangan organisasi kemahasiswaan: perspektif crowe’s fraud pentagon theory
Full text linkAbstractThis study aims to investigate the practice of fraudulent accountability reports on Student Organization at State University X based on the perspective of fraud pentagon theory. This research used qualitative methods with a case study approach. The type of case study was multiple-case conducted on Student Organizations at State University X. Data were obtained through interviews, observations, and documentation of relevant data related to Student Organizations’ financial reporting practices. The data was then analyzed by the fraud pentagon theory. The research findings indicate that the practice of public fraud was caused by elements of the pentagon fraud. There are similarities and differences in the types of pentagon fraud elements encountered by the management committee. This is due to the existence of different policies in each community in a campus. AbstrakPenelitian ini memiliki tujuan untuk mengetahui praktik kecurangan laporan pertanggungjawaban organisasi kemahasiswaan di Universitas Negeri X jika ditinjau dari perspektif fraud pentagon theory. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Jenis studi kasus yang digunakan adalah multi kasus yang dilakukan pada organisasi kemahasiswaan di Universitas Negeri X. Data diperoleh melalui wawancara, observasi dan, dokumentasi data yang relevan terkait dengan praktik pelaporan keuangan organisasi kemahasiswaan. Data kemudian dianalisis dengan fraud pentagon theory. Hasil temuan penelitian menunjukkan bahwa praktik kecurangan organisasi kemahasiswaan disebabkan oleh elemen-elemen fraud pentagon. Terdapat persamaan dan perbedaan jenis elemen fraud pentagon yang dihadapi pengurus organisasi kemahasiswaan. Hal ini disebabkan adanya kebijakan yang berbeda di masing-masing organisasi kemahasiswaan dalam satu kampus
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