1,720,963 research outputs found
Faktor-Faktor yang Mempengaruhi Sisa Hasil Usaha Pada Koperasi Di Kota Kediri
Get PDFKoperasi merupakan badan usaha yang berasaskan kekeluargaan dan merupakan usaha yang merakyat. Keberadaan koperasi sangat membatu pertumbuhan ekonomi pemerintah maupun dapat meningkatkan kesejahteraan anggotanya. Kesejahteraan anggota koperasi dapat diukur dari salah satu aspek yaitu sisa hasil usaha (SHU) yang diperolehnya. Semakin besar SHU yang diperoleh maka kesejahteraan anggota akan terwujud. Untuk meningkatkan SHU ada beberapa faktor yang mempengaruhi seperti aset, modal sendiri, modal kerja, jumlah anggota, dan pendapatan yang diperolehnya. Adapun tujuan dalam penelitian ini adalah untuk menganalisis bagaimana pengaruh aset, modal sendiri, modal kerja, jumlah anggota, dan pendapatan terhadap SHU baik secara parsial maupun simultan. Analisis data yang digunakan adalah dengan analisis regresi linier berganda. Hasil analisis regresi diperoleh persamaan Y = -1,641 – 0,064X1 + 0,505X2 + 0,473X3 + 0,163X4 – 0,40X5 + e. Dan berdasarkan hasil uji secara parsial aset dan pendapatan tidak berpengaruh signifikan terhadap SHU. Sedangkan variabel modal sendiri, modal kerja, dan jumlah anggota berpengaruh secara signifikan terhadap SHU. Sedangkan secara bersama-sama kesemua variabel berpengaruh signifikan terhadap SHU. Berdasarkan uji determinasi bahwa variabel aset, modal sendiri, modal kerja, jumlah anggota, dan pendapatan mempunyai pengaruh sebesar 72,2% sedangkan 27,8% dipengaruhi oleh variabel lain diluar penelitian
The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era
No full textThis study examines technology in mediating human capital, customer capital, and organizational capital on SMEs\u27 performance during Covid-19. To test the hypothesis, the PLS-SEM method was applied. Data collection was conducted by sharing questionnaiers to 150 owners of small industrial cluster in East Java, Indonesia.The empirical results show that human capital and technology usage directly affect significantly on SMEs\u27 performance. Furthermore, technology usage has a significant influence in mediating human capital on firms\u27 performance. We provide implications for using technology for practice and using a socio-technical approach by SMEs to face challenges related to their work organization in response to COVID-19 while maintaining their activities. We hope that our reflection will be a source of thought for scholars and practitioners to explore further using technology for SMEs to secure business continuity during COVID-19.JEL Classification: O2, O34, M21How to Cite:Faisol, Astuti, P., Winarko, S. P. (2021). The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era. Etikonomi, 20(2), xx – xx. https://doi.org/10.15408/etk.v20i2.20172
PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA
No full textThis study aims to determine the effect of E-Commerce and accounting information systems as well as decision making for entrepreneurship, this study uses a quantitative method, with a sampling technique using the purposive sampling method, namely accounting students for the 2018-2020 academic year who have received the accounting study program for systems courses. information. With a sample of 95 respondents, the data collection technique in this study was to distribute questionnaires using Google Forms. The analysis used in this study is multiple linear regression analysis, using SPSS version 25. The results of this study indicate that E-Commerce and accounting information systems have a positive effect on entrepreneurial decision making.Penelitian ini bertujuan untuk mengetahui pengaruh E-Commerce dan sistem informasi akuntansi serta pengambilan keputusan untuk berwirausaha wirausahaan, penelitian ini menggunakan metode kuantitatif, dengan teknik pengambilan sampel menggunakan metode purposive sampling yaitu mahasiswa akuntansi tahun angkatan 2018-2020 yang telah menerima program studi akuntansi untuk mata kuliah sistem informasi akuntansi. Dengan sampel sebanyak 95 responden, teknik pengumpulan data dalam penelitian ini adalah dengan menyebarkan kuesioner menggunakan Google Forms. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda, dengan menggunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa E-Commerce dan sistem informasi akuntansi berpengaruh positif terhadap pengambilan keputusan berwirausahaan
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
PENGARUH NPM, QR, DER DAN LN ASET TERHADAP PBV PADA PERUSAHAAN YANG TERDAFTAR IDX30 DI BEI
Get PDFPenelitian ini bertujuan untuk menguji pengaruh rasio profitabilitas (Net Profit Margin), rasio likuiditas (Quick Ratio), rasio solvabilitas (Debt to Equity Ratio), dan ukuran perusahaan (Ln Aset) terhadap nilai perusahaan yang diukur dengan Price to Book Value (PBV) pada perusahaan yang tergabung dalam indeks IDX30 di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian kausal. Populasi dalam penelitian ini adalah perusahaan-perusahaan IDX30, sedangkan sampelnya dipilih menggunakan purposive sampling. Data diperoleh melalui laporan tahunan perusahaan dan dianalisis menggunakan uji konvensional klasik, analisis regresi linier berganda, koefisien determinasi, serta uji hipotesis parsial dan simultan. Hasil penelitian menunjukkan bahwa secara simultan NPM, QR, DER, dan ukuran perusahaan berpengaruh signifikan terhadap PBV. Secara parsial NPM, DER, dan ukuran perusahaan berpengaruh signifikan terhadap PBV, sedangkan QR tidak berpengaruh signifikan. Penelitian ini memberikan dampak bagi perusahaan untuk lebih memperhatikan kinerja keuangan dalam meningkatkan nilai perusahaan, serta bagi investor dalam pengambilan keputusan investasi
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