scholarly journals COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA

2021 ◽  
Vol 13 (2) ◽  
pp. 89-96
Author(s):  
Tia Diamendia ◽  
Milla S Setyowati
Keyword(s):  
Decision Making ◽  
Risk Management ◽  
Qualitative Approach ◽  
Limited Resources ◽  
Risk Level ◽  
Decision Making Process ◽  
Rational Justification ◽  
Directorate General ◽  
Tax Audit ◽  
Source Of Information

The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through interview with 7 peoples who have roles in implementing tax policy in Indonesia. This study founds the importance of CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing CRM as an important source of information in decision making process.

scholarly journals A METHODOLOGY TO PRIORITIZE INVESTMENTS TO REDUCE RISKS IN PORTS

2018 ◽  
pp. 65
Author(s):  
Carmen Castillo ◽  
Álvaro Galán ◽  
Raquel Balmaseda ◽  
Ana María Díaz ◽  
Elena Calcerrada
Keyword(s):  
Climate Change ◽  
Decision Making ◽  
Risk Management ◽  
Structural Response ◽  
Coastal Engineering ◽  
Risk Level ◽  
Decision Making Process ◽  
Wave Loading ◽  
Coastal Structures ◽  
Stochastic Nature

In many countries worldwide, a strong economical effort in the construction of coastal infrastructures has already been faced. Nowadays, due to the financial crisis, most of the efforts are devoted to the conservation and maintenance of coastal structures instead of building new ones. Furthermore, the expected variations in sea level and met-ocean conditions due to climate change modify the stochastic nature of both wave loading and structural response which is different nowadays from that at the time the structures were designed. These facts encourage the coastal engineering community towards the development of reliable risk management and decision-making tools. A key point in the decision-making process is how to prioritize investments when deciding about adaptation or mitigation alternatives. This paper aims at providing a proposal including tips to select among the possible alternatives based on risk analysis and how each alternative modifies the risk level compared to the do-nothing alternative. An example on a Spanish port will be provided for better understanding.

scholarly journals PENGAMBILAN KEPUTUSAN TENAGA KERJA INDONESIA (TKI) PEREMPUAN UNTUK BEKERJA DI LUAR NEGERI: KASUS KABUPATEN CILACAP

2017 ◽  
Vol 12 (1) ◽  
pp. 39
Author(s):  
Aswatini Raharto
Keyword(s):  
Decision Making ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Migration Decision ◽  
Decision Making Process ◽  
Women Migrants ◽  
Economic Reason ◽  
Government Institutions ◽  
The Past ◽  
Work Abroad

In the past, women migrants are considered as passive migrants following their parents or husbands. However, the increasing number of Indonesian women migrating to work abroad, even outnumbering men, suggests the importance of understanding the reasons underlined their movements. This article examines the decision-making process of working abroad among the returned Indonesian women migrants. A quantitative approach was used to analyze secondary data from several government institutions. Also, the qualitative approach was utilized to understand the migration decision-making process. The study was conducted in Cilacap District, one of the major labor migrant sending districts in Indonesia. The result showed that women have no other choice than working abroad, mainly due to the economic reason. Moreover, the initiative to work abroad commonly comes from the women themselves, while other family members, especially father and husband, only give their consent. It can be said that women are more autonomous and self-assured when deciding to work abroad. 

Youth Development Through Participation in Decision Making

2019 ◽  
pp. 35-53
Author(s):  
Sharon Thabo Mampane
Keyword(s):  
Decision Making ◽  
Youth Development ◽  
Qualitative Approach ◽  
Youth Participation ◽  
Decision Making Process ◽  
Literature Reviews ◽  
Participation In Decision Making

The purpose of this chapter is to argue that there is a need for youth development for participation in decision makings of the country. Programs for youth development should be geared towards changing the behavior of the youth from undesirable to desirable conduct. This chapter follows a qualitative approach in understanding and explaining in detail what youth development and participation in decision making in the society, entails. Data were collected via literature reviews on youth development and participation and on factors contributing to the importance of how laws, most notably laws on youth participation in matters, concern them. These factors are important, but key to developing the youth for participative decision-making and for ensuring that children's right to participate is implemented. The aim of this paper is to ensure that the youth are involved as partners in communities because they are deemed to be assets in the decision-making process of the country.

Risks Evaluation and IT Audit Aspects of Business Intelligence Solutions

2010 ◽  
pp. 17-40
Author(s):  
Andrea Ko
Keyword(s):  
Decision Making ◽  
Risk Management ◽  
Information Systems ◽  
Business Intelligence ◽  
Decision Making Process ◽  
Future Trends ◽  
Security Risks ◽  
Business Intelligence Systems ◽  
Audit Approach ◽  
It Audit

Many organizations are struggling with a vast amount of data in order to gain valuable insights and get support in their decision-making process. Decision-making quality depends increasingly on information and the systems that deliver this information. These services are vulnerable and risky from security aspects, and they have to satisfy several requirements, like transparency, availability, accessibility, convenience, and compliance. IT environments are more and more complex and fragmented, which means additional security risks. Business intelligence solutions provide assistance in these complex business situations. Their main goal is to assist organizations to make better decisions. Better decisions means that these solutions support the management of risks, and they have a key role in raising revenue and in reducing cost. The objectives of this chapter are to give an overview of the business intelligence field and its future trends, to demonstrate the most important business intelligence solutions, meanwhile highlighting their risks, business continuity challenges, and IT audit issues. In spite of the fact that this chapter focuses on the business intelligence solutions and their specialities, risk management and the related IT audit approach can be applied for other categories of information systems. IT audit guidelines, best practices, and standards are presented as well, because they give effective tools in controlling process of business intelligence systems.

scholarly journals The IASB Referential Impact on Decision Making Process and Risk Management

2014 ◽  
Vol 109 ◽  
pp. 236-240
Author(s):  
Rodica Drăgulescu (Ghiţă) ◽  
Alina Iuliana Tăbîrcă ◽  
Selina Ionete (Toplicianu)
Keyword(s):  
Decision Making ◽  
Risk Management ◽  
Decision Making Process

A Qualitative Approach to Understand Consumer Groups and Decision-Making Process in Online Group Buying

2019 ◽  
Vol 16 (2) ◽  
pp. 24-46
Author(s):  
Lin Xiao ◽  
Chuanmin Mi
Keyword(s):  
Decision Making ◽  
Exploratory Study ◽  
Process Model ◽  
Qualitative Approach ◽  
Decision Making Process ◽  
Segmentation Method ◽  
Hierarchical Decision Making ◽  
Group Buying ◽  
Hierarchical Decision ◽  
Online Group

This exploratory study used a qualitative approach to segment consumers in an online group buying context based on benefits pursued. 58 participants who have online group buying experience were interviewed. A cluster analysis was conducted on the interview data. The authors found three sub-groups of consumers: economic shoppers, balanced shoppers, and destination shoppers. A hierarchical decision-making process model was developed for different sub-groups of consumers. The results showed that these three sub-groups of consumers are different in terms of their decision-making process. This study overcomes the shortcomings of traditional segmentation studies by proposing a new segmentation method.

scholarly journals Multi-criteria decision-making for flood risk management: a survey of the current state of the art

2016 ◽  
Vol 16 (4) ◽  
pp. 1019-1033 ◽  
Author(s):  
Mariana Madruga de Brito ◽  
Mariele Evers
Keyword(s):  
Decision Making ◽  
Risk Management ◽  
Flood Risk ◽  
Flood Risk Management ◽  
Decision Making Process ◽  
Multi Criteria Decision Making ◽  
Wide Range ◽  
Order Preference ◽  
Criteria Weights ◽  
Simple Additive Weighting

Abstract. This paper provides a review of multi-criteria decision-making  (MCDM) applications to flood risk management, seeking to highlight trends and identify research gaps. A total of 128 peer-reviewed papers published from 1995 to June 2015 were systematically analysed. Results showed that the number of flood MCDM publications has exponentially grown during this period, with over 82 % of all papers published since 2009. A wide range of applications were identified, with most papers focusing on ranking alternatives for flood mitigation, followed by risk, hazard, and vulnerability assessment. The analytical hierarchy process (AHP) was the most popular method, followed by Technique for Order Preference by Similarity to an Ideal Solution (TOPSIS), and Simple Additive Weighting (SAW). Although there is greater interest in MCDM, uncertainty analysis remains an issue and was seldom applied in flood-related studies. In addition, participation of multiple stakeholders has been generally fragmented, focusing on particular stages of the decision-making process, especially on the definition of criteria weights. Therefore, addressing the uncertainties around stakeholders' judgments and endorsing an active participation in all steps of the decision-making process should be explored in future applications. This could help to increase the quality of decisions and the implementation of chosen measures.

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