scholarly journals OPINI AUDIT ATAS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KABUPATEN DI SULAWESI SELATAN

SIMAK ◽  
2020 ◽  
Vol 18 (01) ◽  
pp. 69-83
Author(s):  
Ayu Puspita Sari ◽  
Muhammad Adil
Keyword(s):  
Content Analysis ◽  
Financial Reporting ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Audit Opinion ◽  
South Sulawesi ◽  
Content Analysis Method ◽  
Qualitative Descriptive ◽  
District Government

This research aims to analyze whether the audit opinion relates to the disclosure of the financial statements of the District government in South Sulawesi; This research uses secondary data that is qualitative descriptive in the content analysis method (contents) to calculate the score of the disclosure of the District government's financial reporting. The results of the study showed that the audit opinion relates to the disclosure of the District government's financial statements in South Sulawesi.

scholarly journals STRATEGI KESANTUNAN POSITIF PENUTUR BAHASA MELAYU KUPANG PADA FACEBOOK [The Possitive Politeness Strategy of Kupang Malay Languages Speaker on Facebook]

TOTOBUANG ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 155-167
Author(s):  
Salimulloh Tegar Sanubarianto ◽  
Erwin Syahputra Kembaren
Keyword(s):  
Social Media ◽  
Content Analysis ◽  
Analysis Data ◽  
Descriptive Study ◽  
Research Data ◽  
Analysis Method ◽  
Content Analysis Method ◽  
The Status ◽  
Politeness Strategies ◽  
Qualitative Descriptive

This study discusses the positive politeness strategies in Kupang Malay on Facebook social media which are related with the politeness strategy theory  by Brown and Levinson. This research is a qualitative descriptive study with content analysis method. The research data were the status posts/comments in the Kupang Malay language on the Facebook which were selected based on the suitability of the research objectives. The selected data are then collected and analyzed according to theory. As a result, there are 12 strategies used by Facebook users in Kupang Malay namely (1) give sympathy to the interlocutor; (2) exaggerating sympathy for the interlocutor; (3) pay special attention to the interlocutor; (4) increase interest in the interlocutor; (5) use markers that show similarities; (6) seek the approval of the interlocutor; (7) avoid conflict with the interlocutor; (8) presupposes the interlocutor; (9) the strategy of making jokes; (10) strategies for making offers and promises; (11) showing a sense of optimism; and (12) trying to involve the interlocutor. Penelitian ini membahas strategi kesantunan positif dalam bahasa Melayu Kupang pada media sosial Facebook yang dikaitkan dengan teori strategi kesantunan yang dikemukakan oleh Brown dan Levinson. Penelitian ini adalah penelitian deskriptif kualitatif dengan metode analisis isi (content analysis). Data penelitian adalah tulisan status/komentar dalam bahasa Melayu Kupang pada Facebook yang dipilih berdasarkan kesesuaian terhadap tujuan penelitian. Data yang dipilih kemudian dikumpulkan dan dianalisis sesuai teori. Hasilnya, ada 12 strategi yang digunakan oleh pengguna Facebook berbahasa Melayu Kupang, dan ada 12 strategi yang ditemukan dalam penggunaanya dalam Facebook, yaitu (1) memberikan simpati pada lawan tutur; (2) melebih-lebihkan simpati pada lawan tutur; (3) memberikan perhatian khusus pada lawan tutur; (4) meningkatkan rasa tertarik pada lawan tutur; (5) menggunakan penanda yang menunjukkan kesamaan; (6) mencari dan mengusahakan persetujuan lawan tutur; (7) menghindari pertentangan dengan lawan tutur; (8) mempresuposisikan lawan tutur; (9) strategi membuat lelucon; (10) strategi membuat penawaran dan janji; (11) menunjukkan rasa optimism; dan (12) berusaha melibatkan lawan tutur.

scholarly journals ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2016 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Joko Suryanto ◽  
Indra Pahala
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Ownership ◽  
Audit Opinion ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting.   Keywords:       Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

scholarly journals PENENTANGAN KAUM MUDA MINANGKABAU TERHADAP BUDAYA MINANGKABAU DALAM CERPEN HARIAN KOMPAS [The Defense of Young Minangkabau on Minangkabau Culture in The Compass Short Story]

TOTOBUANG ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 215
Author(s):  
Jasril Piliang
Keyword(s):  
Short Stories ◽  
Content Analysis ◽  
Short Story ◽  
Research Data ◽  
Analysis Method ◽  
Sociology Of Literature ◽  
Content Analysis Method ◽  
Analysis Technique ◽  
Communal Land ◽  
Qualitative Descriptive

The writing of literary works by authors from Minangkabau is dominated by the theme of youth resistance to Minangkabau culture supported by the Elder. Therefore, this article tried to discuss about young people's resistance to Minangkabau culture in the Kompas Daily short story. The research data was collected from four short stories by Minangkabau authors published by Kompas daily and analyzed using the theory of sociology of literature by using mimesis approach. This type of research was qualitative descriptive. Collecting and analyzing data were done simultaneously with reading-record-analysis technique, used content analysis method and heuristic and hermeneutic reading method. The findings of the study and discussion revealed that the short story of the Kompas Daily contained the resistance of Minangkabau youth which included resistance to the tradition of money pick-ups,  to the customary provisions that prohibit boys in Minangkabau occupied communal land, to mamak policies abusing inherited property, and  to the ban on marriage in the Minangkabau culture.Penulisan karya sastra oleh pengarang yang berasal dari Minangkabau didominasi oleh tema penentangan kaum muda terhadap budaya Minangkabau yang didukung oleh kaum tua. Oleh sebab itu, artikel ini mencoba melihat penentangan kaum muda terhadap budaya Minangkabau dalam cerpen Harian Kompas. Data penelitian dikumpulkan dari empat cerpen karya pengarang Minangkabau yang diterbitkan Harian Kompas dan dianalisis menggunakan teori sosiologi sastra dengan menggunakan pendekatan mimesis. Jenis penelitian ini adalah kualitatif deskripstif. Pengumpulan dan penganalisisan data dilakukan secara bersamaan dengan teknik baca-catat-analisis, menggunakan metode content analysis dan metode pembacaan heuristik dan hermeneutik. Temuan penelitian dan pembahasan mengungkapkan bahwa cerpen Harian Kompas memuat penentangan kaum muda Minangkabau yang meliputi penentangan terhadap tradisi uang jemputan, penentangan terhadap ketentuan adat yang melarang anak laki-laki di Minangkabau menempati tanah ulayat, penentangan terhadap kebijakan mamak yang menyalahgunakan harta pusaka, dan penentangan terhadap larangan pernikahan sesuku dalam budaya Minangkabau.

scholarly journals Protective reactions of ICU nurses providing care for patients with COVID-19: a qualitative study

BMC Nursing ◽  
2021 ◽  
Vol 20 (1) ◽  
Author(s):  
Yaser Moradi ◽  
Rahim Baghaei ◽  
keyvan Hosseingholipour ◽  
Farzin Mollazadeh
Keyword(s):  
Public Health ◽  
Content Analysis ◽  
Qualitative Study ◽  
Descriptive Study ◽  
Analysis Method ◽  
Face To Face ◽  
Nursing Managers ◽  
Content Analysis Method ◽  
Qualitative Descriptive ◽  
Stressful Experience

Abstract Background The exponential spread of COVID-19 has caused a huge threat to public health worldwide. Providing care for patients with COVID-19 is a stressful experience for ICU nurses, which can affect their protective reactions. The present study was conducted to explore the protective reactions of ICU nurses providing care for patients with COVID-19. Methods This qualitative descriptive study was conducted to discover the protective reactions of nurses providing care for patients with COVID-19. A total of 14 ICU nurses were selected by purposive sampling. Data were collected using individual semi-structured face-to-face interviews. All interviews were recorded, and then codes and themes were extracted using content analysis method. Finding Seventeen subcategories, six categories and two themes were extracted from the analysis of data. These themes include “Unbalanced self-protective reactions” and “Responsible self-protective reactions”. Conclusion During the COVID-19 epidemic and crisis, ICU nurses exhibit different self-protective reactions when providing care for patients with COVID-19, which include unbalanced and responsible reactions. Nursing managers can mitigate these unbalanced reactions by identifying them and their roots. Identifying the protective reactions of ICU nurses in providing care for patients with COVID-19 could assist in developing the necessary interventions to promote positive reactions and reduce unbalanced reactions by finding their root causes.

scholarly journals The Use of NAQD Hadith Method to Establish Data Validity: A Conceptual Analysis

2018 ◽  
pp. 230-236
Keyword(s):  
Content Analysis ◽  
Conceptual Analysis ◽  
Textual Analysis ◽  
Secondary Data ◽  
Analysis Method ◽  
Related Research ◽  
Content Analysis Method ◽  
Valid Data ◽  
Data Validity

Methods that establish data validity that are in tandem with Islamic tasawwur and epistemology are much needed in research, notably Islamic-related research. The data validity method must be able to determine data validity and differentiate between valid and non-valid data from the Islamic perspectives. The Naqd Hadith method is one of the methods employed by Hadith scholars to distinguish between accepted Hadith and rejected Hadith. This method is perceived as robust enough to distinguish between data that is valid or otherwise. The question is what are the Naqd Hadith methods that could be used as a method to establish data validity for Islamic-related studies and Islamic affairs? In what way could these methods be used in Islamic-related studies? There are two objectives in this research. Firstly, to identify the Naqd Hadith method discussed by Hadith scholars. Secondly, to identify emerging techniques extracted from the Naqd Hadith method to establish data validity for Islamic-related research. This research employed archive research to obtain secondary data that are related to Naqd Hadith methods. Data were analysed using content analysis method to obtain Naqd Hadith explicit data. These data were then analysed implicitly, that is, in the context of data validity through textual analysis. This research found that the scholars discussed and utilized eight Naqd Hadith methods. The research further identified 23 techniques from the Naqd Hadith methods that were used to establish validity for Islamic-related research. These findings could guide researchers in obtaining valid data or verifying the data validity in Islamic-related research.

scholarly journals ANALISIS STRUKTUR GERAK TARI ZAPIN SIAK DI KECAMATAN SIAK KABUPATEN SIAK PROVINSI RIAU

2020 ◽  
Vol 9 (2) ◽  
pp. 1
Author(s):  
Tiya Melinda ◽  
Afifah Asriati
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Data Analysis ◽  
Human Life ◽  
Secondary Data ◽  
Analysis Method ◽  
Literature Study ◽  
Motion Structure ◽  
Content Analysis Method ◽  
Movement Structure

Zapin Siak dance is a traditional Malay dance which has been cultured, lived, and developed in line with human life from time to time. Zapin Siak dance is danced by two male dancers taking parallel position in a form of motion which generally uses a lot ofThis is a qualitative research using a content analysis method, known as content analysis. The object of research was Zapin Siak Dance in Kampung Dalam Subdistrict, Siak District, Siak Regency, Riau Province. The data used were primary and secondary data. The data were collected through literature study, observation, interview, and documentation. The research instrument used was the researcher itself and was assisted by writing instruments, cameras, and flash drives. The data analysis was done by describing and interpreting various movements of the Zapin Siak dance. It refers to the elements of motion: the head, body, hands, andThe results show that the movement structure of Zapin Siak Dance in Siak District, Siak Regency, Riau Province, consists of 22 kinem elements, 22 morphokinem elements, 7 motif elements, and one overall dance form, namely Zapin Siak dance. Zapin Siak dance has a syntagmatic relationsip between the motif level and a paradigmatic relationship in overall dance.Keywords: Analysis, Motion Structure, Zapin Siak Dance

scholarly journals Ekranisasi dan Nilai Religius Novel Wedding Agreement Karya Mia Chuz

2021 ◽  
Vol 3 (02) ◽  
pp. 197
Author(s):  
Noor Tsalis Yuni Kusumawati ◽  
Apsanti Djokosujanto ◽  
Bambang Sumadyo
Keyword(s):  
Content Analysis ◽  
Religious Values ◽  
The Novel ◽  
Analysis Method ◽  
Content Analysis Method ◽  
Qualitative Descriptive ◽  
The Media ◽  
Made In

<em>The purpose of this research is to show the ecranization and religious values used in Mia Chuz's <strong>Wedding Agreement</strong> novel.. This research is in the form of a qualitative descriptive with a content analysis method based on the objects obtained from the ecranization and religious values contained in the <strong>Wedding Agreement</strong> novel by Mia Chuz.</em> <em>The results of this study indicate that there are 118 ekranization processes that occur in the elements of the plot, character, and setting, namely the existence of shrinkage, addition, and variation change. The shrinking of the plot, characters, and settings occurs because the media used in making novels and films are different. The addition of the plot, characters, and settings in the film as a whole is still relevant to the story in the novel, it's just that the visualization in the film is made more interesting, while for the varied changes in plot, character, and setting made in the visualization to the form of the film as a whole it is not far from being depicted in the</em>

scholarly journals OPINI AUDIT DAN PENGUNGKAPAN ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN SERTA KAITANNYA DENGAN KORUPSI DI INDONESIA

ETIKONOMI ◽  
2015 ◽  
Vol 13 (1) ◽  
Author(s):  
Rini Rini ◽  
Adhariani Sarah
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Reporting Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Quality Of Reporting ◽  
Audit Opinion ◽  
Content Analysis Method ◽  
The Relationship

The study examined the relationship between the areas of financial reporting quality proxy by the audit opinion of the financial statements and the disclosure of local government (LKPD) districts, as well as the level of corruption in Indonesia. Study is qualitative and descriptive content analysis method (content) to process the data. The results of this study indicate that the quality of reporting of financial statements has increased as indicated by the improvement in the audit opinion above LKPD district in Indonesia. The second finding shows there is no link between the financial statement disclosures local government district with the opinion given by the BPK. The third findings showed case of corruption in Indonesian is increasing. The findings of the fourth, the disclosure of financial statements and audit opinions district has associated with the level of corruption in IndonesiaDOI: 10.15408/etk.v13i1.1875

scholarly journals LITERASI ULAMA DAN WACANA KEISLAMAN AWAL ABAD KE-20 DI SULAWESI SELATAN

Al-Qalam ◽  
2019 ◽  
Vol 25 (1) ◽  
pp. 201
Author(s):  
Abd Kadir Ahmad
Keyword(s):  
Content Analysis ◽  
20Th Century ◽  
Religious Discourse ◽  
Early 20Th Century ◽  
Analysis Method ◽  
Literature Study ◽  
South Sulawesi ◽  
Content Analysis Method ◽  
Method Analysis

<p>This paper aims to (1) explore the writings of ulama especially in the early 20th century in South Sulawesi, (2) identify the religious discourse that developed at the time, and (3) encourage the preservation of the spirit of literacy for present and future scholars. This writing is a literature study on the writing of Haji Ahmad Bone and Hajj Makka, published in 1938 and 1929. Analysis of the contents of the paper was carried out using the content analysis method. Analysis of the content of the paper is categorized into the major themes of Islamic teachings, namely <em>akidah</em>, <em>sharia</em>, and <em>akhlak</em>. Using these criteria, we will find out the early 20th century Islamic discourse trends. This paper finds scholars in South Sulawesi with a strong background in literacy tradition. The writings of Haji Ahmad Bone and Haji Makka show the end of that long history. Based on the three Islamic themes established, the theme of sharia dominates Islamic discourse in that era. This writing contributes to uncover legacy of scholars' writings up to the beginning of the 20th century. The task of the present and future scholars is to preserve the literacy tradition.</p>

scholarly journals Analisis Hukum terhadap Perusakan Kertas Suara Pemilihan Umum

2020 ◽  
Vol 7 (1) ◽  
pp. 69-77
Author(s):  
Mhd. Teguh Syuhada Lubis
Keyword(s):  
Content Analysis ◽  
Criminal Liability ◽  
Secondary Data ◽  
Analysis Method ◽  
Legislative Elections ◽  
Legal Research ◽  
Legal Literature ◽  
Content Analysis Method ◽  
Analytical Research ◽  
The Rich

Democracy is a miracle or understanding that puts the foundations of togetherness and honesty and democracy make all people have their existence and becomes meaningful for society to maintain the diversity that does not divide people between the rich and poor. the strong with the weak. and the smart with fools. And democracy also does not recognize discrimination even if there is a difference in society and country and democracy gives similarities. This writing uses normative legal research methods (normative research) with descriptive-analytical research specifications that use secondary data. Data collection procedures are in the form of documentation of notes or quotations. a search of legal literature. books and others related to the identification of problems both offline and online which are then analyzed using the legislative approach through content analysis methods (content analysis method) with a focus on the issue of How is criminal liability for the perpetrators of the destruction of the ballot paper in legislative elections? From the results of the study note that criminal liability for the perpetrators of the destruction of the ballot paper in the legislative election is convicted in accordance with the provisions of the law that is passed and carried out by enforcing the regulations that have been made through the application of the criminal

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