1,720,957 research outputs found
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada SKPD Kota Payakumbuh)
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem akuntansi keuangan daerah dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah daerah Kota Payakumbuh. Sampel penelitian ini adalah staff akuntansi pada setiap SKPD Kota Payakumbuh dengan metode purposive sampling. Dalam pengumpulan data, teknik yang digunakan adalah metode survey dengan kuesioner dan penelitian pustaka. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS. Hasil penelitian menunjukkan sistem akuntansi keuangan daerah dan sistem pengendalian internal pemerintah secara berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah Kota Payakumbuh.
Kata kunci: Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Internal Pemerintah, Kualitas Laporan Keuangan Pemerintah Daera
PERUBAHAN PENGUASAAN DAN PENGGUNAAN TANAH ULAYAT KAUM DI MINANGKABAU (Studi Kasus di Nagari Pauh V Kecamatan Pauh Kota Padang)
Get PDFPenelitian ini dilaksanakan di Nagari Pauh V Kecamatan Pauh Kota Padang dan berlangsung dari bulan Maret sampai April 2014. Tujuan dari penelitian ini adalah untuk mendeskripsikan perubahan penguasaan dan penggunaan lahan ulayat di dalam kaum pada kasus di Nagari Pauh V Kota Padang dan mengidentifikasi penyebab perubahan penguasaan dan penggunaan lahan ulayat di Nagari Pauh V Kota Padang. Penelitian ini dilakukan dengan metode studi kasus (case study) dengan pengumpulan data dilakukan dengan bantuan wawancara mendalam (in depth interview) dan dokumentasi. Data yang terkumpul berupa data primer dan data sekunder kemudian diolah dengan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa perubahan penggunaan tanah ulayat berhubungan dengan perubahan penguasaan tanah ulayat. Penguasaan tanah ulayat berubah dari penguasaan kaum menjadi penguasaan individu dan penggunaannya berubah dari penggunaan tujuan pertanian ke non pertanian. Bentuk-bentuk perubahan penguasaan terjadi dengan beberapa bentuk yaitu dengan ganggam bauntuak, digadai, dan dijual sementara perubahan penggunaan yang paling banyak terjadi adalah perubahan tanah ulayat dari bentuk lahan pertanian menjadi rumah, toko, warung, dan bangunan-bangunan dengan fungsi ekonomi lainnya. Perubahan penguasaan dan penggunaan lahan ulayat jamak dipengaruhi oleh sikap dan sifat anggota kaum dalam hal keinginan mereka untuk berkembang, pendidikan, pekerjaan, dan individu penting di dalam kaum seperti mamak kalapo waris dan urang sumando. Berdasarkan hasil penelitian ini disarankan pada pemerintah mempertimbangkan kearifan lokal sebelum membuat peraturan sehingga peraturan tersebut tidak mengikis nilai-nilai adat yang lebih dulu ada, karena selain perkembangan ekonomi yang tidak dapat dihindari, perubahan penguasaan dan penggunaan lahan juga dipicu oleh kebijakan pemerintah dalam bidang agraria dan pertanahan.
Keywords: tanah ulayat, penguasaan, penggunaan, Minangkaba
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
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
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe 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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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