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Sistem Pengendalian Manajemen (SPM) umumnya didefinisikan sebagai suatu proses yang terkait dengan perencanaan, membantu dalam pengambilan keputusan, pengendalian, dan memberikan umpan balik ke unit perencanaan (Anthony dan Govindarajan, 2018). Organisasi yang telah mengadopsi konsep-konsep SPM biasanya memanfaatkan berbagai instrumen untuk mencapai tujuan mereka. Instrumen tersebut dapat dikelompokkan menjadi dua kategori, yaitu instrumen berorientasi tujuan dan instrumen berorientasi waktu (Mulyadi dan Setyawati, 2021). Instrumen berorientasi tujuan atau juga disebut instrumen strategis adalah instrumen yang digunakan untuk mencapai tujuan jangka panjang perusahaan. Instrumen ini bersifat umum dan jangka panjang, dan biasanya berfokus pada aspekaspek seperti visi, misi, strategi, dan kebijakan perusahaan (Handoko dan Irfan, 2019). Sementara itu, instrumen berorientasi waktu atau instrumen operasional adalah instrumen yang digunakan untuk mencapai tujuan jangka pendek perusahaan. Instrumen ini bersifat spesifik dan jangka pendek, dan biasanya berfokus pada aspek-aspek seperti anggaran, standar, dan prosedur perusahaan (Handoko dan Irfan, 2019).
The developmental status of any country is based on its intellectual property (IP). In recent years, intellectual property rights (IPR) have expanded far beyond what was previously imagined. The main purpose of IP law is to encourage the creation of a wide variety of intellectual goods. Intellectual Property - Global Perspective Advances and Challenges discusses issues, recent developments, and solutions in IP. Written by researchers from all over the world, chapters address such topics as copyright, traditional cultural expressions, plagiarism, the role of IP in culture and gender diversity, IP and Blockchain, and much more.
‘The author brings together a wealth of information which has, until now, only been available in highly specialized academic journals and scholarly books’ – David Nicolle 'An astonishing array of themes and characters’ – John Man The Mamluks were, at one distinct point in history, the greatest body of fighting men in the world and the quintessence of the mounted warrior – reaching near perfection in their skill with the bow, lance and sword. Their story embraces many of the great themes of medieval military endeavour: the Crusaders and the deadly contest between Islam and Christendom, the Mongols and their vision of World Dominion, Tamerlane the Scourge of God and the rise of the...
This book centralizes powerful leisure stories that may otherwise be understood as myths—sometimes recognized, often less so—that circulate in the field of leisure studies and beyond. In everyday use, a myth perpetuates a popularly held belief that is false or untrue. However, in social and cultural theories, myths are more complex as partial truths that privilege particular versions of a shared social reality. We see myth as having an “absent presence” in leisure studies, and want to know what myths are, what they do, and how they circulate and shape people’s leisure lives. Myths can do more than obfuscate; they often animate people’s lives, motivate collective action, and inspi...
This is an open access book. The International Conference on Educational Technology and Management (ICEMT) is held to bring together academics, researchers, teachers, educational entrepreneurs, practitioners, and policy makers. They are responsible for implementing educational technology by leveraging resources through education management to create and enable ecosystem capabilities and access to education. The Covid-19 pandemic teaches that aspects of information and communication technology in education management are full of limitations. Inevitably, educational users have moved dramatically to online channels. Students and teachers are accustomed to learning from home. There are opportunities, as well as challenges. Although the pandemic isn’t over yet, future updates are needed.
This book provides a much needed up-to-date introduction to the topic of narrative inquiry – which has seen a growing interest in recent years. Narrative inquiry provides researchers with a framework through which they can investigate the ways humans experience the world depicted through their stories. The book looks at how this method can effectively be applied as a means of research in a range of contexts, including flexible, open and distance or workplace learning. It demonstrates the value and utility of employing narrative as a research tool in a range of teaching and learning settings and includes chapters on background, methodology and case studies to illustrate the application of narrative inquiry as a research method.
The Faculty of Education and Teaching Institut Agama Islam Negeri (IAIN) Bukittinggi, West Sumatera Indonesia, organized the 2nd International Conference on Education (BICED 2020) on 14-15 September 2020 in Bukittinggi, West Sumatera, Indonesia. The number of participants who joined the zoom room was recorded at 736 participants. 224 participants attended the conference via the zoom application and 539 participants via YouTube Channel. Participants came from 5 countries, namely Indonesia, Malaysia, Kuala Lumpur, Brunei Darussalam, Thailand and Australia. BICED 2020 is implemented with the support of a stable internet network system and a zoom application. In the implementation there were sev...
We are delighted to introduce the proceedings of The International Conference on Environment and Technology of Law, Business and Education on Post Covid 19 – 2020 (ICETLAWBE 2020). This conference is organized by Faculty of Law Universitas Lampung, Coorporation With Universiti Teknologi MARA Cawangan Pulau Pinang Malaysia, STEBI Lampung Indonesia, Asia e University Malaysia, Rostov State University Russia, University of Diponegoro Indonesia, IAIN Palu Indonesia, Universitas Dian Nusantara Jakarta Indonesia, Universitas Islam Indonesia Yogyakarta Indonesia, Universitas Trunojoyo Madura Indonesia, STEBIS IGM Palembang Indonesia, Universitas Katolik Parahyangan Bandung Indonesia, Universitas ...