Digitale Betriebsprüfung – Handlungsfelder und vorbereitende Datenanalyse

2011 ◽  
Vol 52 (1) ◽  
pp. 10-14 ◽  
Author(s):  
Michael Klotz ◽  
Ingold Sulk
Keyword(s):  
Data Analysis ◽  
Data Access ◽  
Corporate Management ◽  
Continuous Analysis ◽  
Tax Audit ◽  
Direct Data ◽  
Ministry Of Finance ◽  
Automated Data Analysis ◽  
New Challenges ◽  
A Company

Digitale Betriebsprüfungen stellen Unternehmen vor neue Herausforderungen. Prüfungen werden entsprechend der „Grundsätze zum Datenzugriff und zur Prüfung digitaler Unterlagen“ (GDPdU) zunehmend über einen direkten Datenzugriff und automatisierte Datenanalysen durchgeführt. Hierauf müssen sich Unternehmen einstellen. Der Beitrag beschreibt die diesbezüglich relevanten Handlungsfelder. Im Mittelpunkt der Vorbereitung auf eine digitale Betriebsprüfung stehen kontinuierliche Analysen rechnungslegungsrelevanter Daten. Für derartige Datenanalysen gelangen spezielle Softwareprogramme, sog. CAAT-Tools, zum Einsatz. Sie gewährleisten aber nicht nur eine GDPdU-Compliance, sondern bilden auch die Grundlage für eine verbesserte Unternehmenssteuerung. Digital tax audits indicate new challenges for a company, especially for its IT competences and compliance. Complying with Ministry of Finance instructions on data access for fiscal authorities (GDPdU) audits were made more by direct data access and automated data analysis. In that paper the authors describe the action fields concerning this matter. The company’s preparation for digital tax audit is focused on a continuous analysis of tax-relevant data, using e.g. CAAT-Tools for that. They not only guarantee GDPdU compliance, but they are also fundamental tools to improve the corporate management. Keywords: digitale betriebsprüfung handlungsfelder

EFEKTIVITAS PEMBERIAN KOMPENSASI FINANSIAL PERUSAHAAN

2017 ◽  
Vol 2 (3) ◽  
pp. 341-346
Author(s):  
Vina Meliana
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Relationship ◽  
Employee Performance ◽  
Financial Compensation ◽  
Average Percentage ◽  
Simultaneous Test ◽  
Direct Compensation ◽  
A Company ◽  
Descriptive Method

Providing compensation to employees is important for every company, including PT INTI to retain qualified employees today and in the future. PT INTI is a company whose primary based as telecommunication contractor located in Bandung. This study was conducted to determine the effect between direct financial compensation variables and indirect financial compensation toward employee performance. This research uses the descriptive method and data analysis with the path and regression analysis. The result of this research is a descriptive condition of direct and indirect financial compensation in PT INTI in the reality of 2008 is not good based on continuum line where the average percentage is 30,21% where employee expectation to incentive and celebration of the holiday is large. In addition, the simultaneous test shows that there is no linear relationship between direct compensation and indirect compensation for employee performance at PT INTI. Keywords: compensation, employee performance, financial compensation

Quality Control for Functional MRI Using Automated Data Analysis and Shewhart Charting

NeuroImage ◽  
1998 ◽  
Vol 7 (4) ◽  
pp. S562
Author(s):  
A. Simmons ◽  
E. Moore ◽  
S.C.R. Williams
Keyword(s):  
Quality Control ◽  
Data Analysis ◽  
Functional Mri ◽  
Automated Data Analysis

scholarly journals PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Anggelika S. Nangin ◽  
Grace B. Nangoi ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Analysis ◽  
Digital Printing ◽  
Selling Price ◽  
Printing Industry ◽  
Overhead Cost ◽  
Costing System ◽  
Marketing Costs ◽  
The Cost ◽  
A Company

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price

scholarly journals ANALYSIS OF SHARIA MARKETING CONSTRAINTS IN INDONESIA

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
B. Basrowi ◽  
Reza Ronaldo
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Internal Marketing ◽  
External Constraints ◽  
Ministry Of Finance ◽  
The Government ◽  
Descriptive Method

The purpose of this study is to theoretically examine the various constraints of sharia marketing in Indonesia in the general sector, banking, and insurance. The method used is a descriptive method by studying literature and realistic phenomena that develop in Indonesia. Data analysis was performed using four stages of descriptive analysis. Based on the results of the study, it can be concluded that the marketing constraints in Indonesia can be classified into two major typologies, namely the constraints of Muslim internal marketing itself (micro) and from the outside (macro). Constraints from within can be overcome by increasing the capacity of all Islamic resources owned. Meanwhile, external constraints are overcome by suggesting to the government, the Ministry of Finance, BI, and the FSA to always increase its support for the Islamic economy in the form of regulations and other support.==============================================================================================Analisis Hambatan Marketing Syariah di Indonesia. Tujuan dari penelitian ini adalah untuk menguji secara teoritis berbagai kendala pemasaran syariah di Indonesia di sektor umum, perbankan dan asuransi. Metode yang digunakan adalah metode deskriptif dengan mempelajari literatur dan fenomena realistis yang berkembang di Indonesia. Analisis data dilakukan dengan menggunakan empat tahap analisis deskriptif. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kendala pemasaran di Indonesia dapat diklasifikasikan menjadi dua tipologi utama, yaitu kendala pemasaran internal Muslim itu sendiri (mikro) dan dari luar (makro). Kendala dari dalam dapat diatasi dengan meningkatkan kapasitas semua sumber daya Islam yang dimiliki. Sementara itu, kendala eksternal diatasi dengan menyarankan kepada pemerintah, Kementerian Keuangan, BI, dan FSA untuk selalu meningkatkan dukungannya bagi ekonomi Islam dalam bentuk regulasi dan dukungan lainnya.

scholarly journals INVESTIGATING IMPACT OF SERVICE AND HYGIENE ON HOTEL REPUTATION DURING THE COVID -19 PANDEMIC : A PERSPECTIVE SIGNALING THEORY

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Juliana Juliana ◽  
Amelda Pramezwary ◽  
Madeline Madeline ◽  
Nadya Valerie ◽  
Sylena Teresia Andrian ◽  
...  
Keyword(s):  
Data Analysis ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Significant Role ◽  
Research Method ◽  
Sampling Technique ◽  
Good Service ◽  
Final Sample ◽  
Hotel Service ◽  
A Company

<p>Providing good service to consumers by a company can create customer satisfaction. Two aspects of service quality that play a significant role, in this case, our hotel services and hotel cleanliness. To get around this, entrepreneurs engaged in this field are increasingly competitive in improving service quality, which can meet consumers' needs and desires so that they can compete and develop in competitive conditions. In this study, researchers used the variable dimensions of service quality and hotel cleanliness as The variables that are expected to explain a hotel's good and bad reputation. This study aimed to analyze the effect of hotel services and hotel cleanliness on hotel reputation. This research method is descriptive quantitative with the type of research explanation. This study's population was hotel visitors in Tangerang, with a final sample of 157 respondents selected by the non-probability sampling technique. Methods of data analysis using PLS-SEM. The research shows that the higher the hotel services application will not affect the hotel's reputation during the Covid 19 pandemic. In comparison, the higher the application of hygiene involves the hotel's importance because, during the Covid 19 pandemic, the application of CHSE is the most important in maintaining the reputation of the hotel.</p>Keywords: Hotel Service, Hygiene, Hotel Reputation

scholarly journals The Effectiveness of 6M Implementation at Artebo MSME

2019 ◽  
Vol 6 (2) ◽  
pp. 249
Author(s):  
Sitti Hardiyanti Arhas ◽  
Suprianto Suprianto
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Model ◽  
Interactive Analysis ◽  
Analysis Technique ◽  
Materials Used ◽  
Main Instrument ◽  
Or Organization ◽  
A Company

Management is a tool to achieve the desired goals, with good management it will facilitate the realization of the goals of a company or organization. The effective and efficient use of elements in management owned by a business will be able to bring advantages to businesses and consumers. The management elements consist of Material, Method, Man, Machine, Money, and Market, known as 6M. This study aims to determine the effectiveness of the implementation of 6M at Artebo MSMEs. The research method used is a type of qualitative research, namely research in the form of words, sentences, schemes, and descriptions. The data sources consist of primary data and secondary data obtained from observations and interviews. Primary data comes from information, statements, and information from informants. Secondary data comes from documentation review. The main instrument in this study is the researcher himself with the aid of a mobile recorder; observation sheet; and interview sheets. The data collection techniques used were observation, interview, and documentation. The collected data is checked by triangulation, namely checking the validity of the data using something other than the data concerned for checking purposes or as a comparison. The data analysis technique used an interactive analysis model. The stages in data analysis taken in this study include data reduction; presentation of data; validation test; and verification. As for the results of the study, namely MSME Artebo has implemented the elements of 6M management effectively, this is adjusted to the conditions of the micro-business being run. The man that is owned is one person, namely the owner. Money used in production activities can be explored because the material is easy to use and affordable. The materials used mostly comes from nature, namely wood. The machine used is a simple machine because of the limited resources that can be utilized. The method used is a traditional method. And the market that is used to sell products is done in a Word of Mouth manner.

scholarly journals ANALISIS PENGARUH KOMPENSASI TERHADAP PRODUKTIVITAS KERJA KARYAWANCOCA-COLA INDONESIA

2017 ◽  
Vol 4 (2) ◽  
pp. 30
Author(s):  
Lite Lite
Keyword(s):  
Data Analysis ◽  
Work Environment ◽  
Multiple Regression ◽  
Work Productivity ◽  
Influential Factors ◽  
Essential Factor ◽  
Sample Collection ◽  
Production Section ◽  
National Welfare ◽  
A Company

There is a universal awareness on the importance of productivity in improving national welfare. The productivity is an essential factor in maintaining and developing the success of an organization. So that a company can achieve its goals one of which to improve the work productivity, then it is an obligation for the leaders to provide motivation for the employees in the form of compensation.This research is willing to achieve the goals namely (1) to determine the effects of salary, intensive, facility, position promotion and work environment on the work productivity of CocaCola Indonesia employees either simultaneously or partially (2) to determine the most influential factors on the work productivity of CocaCola Indonesia employees.In this research, the population is all of the employees in production section CocaColaIndonesia. There are 130 employees as the research samples. The sample collection technique is bypurposivesampling   technique. The data analysis tools used in this research are validity, reliability, classical assumption test, multiple regression, determination coefficient and hypothesis testing.Results of the research are (1) There are effects of salary on the employee work productivity (2)There are effects of incentive on the employee work productivity (4) There are effects of work environment on the employee work productivity (5) There are significant effects of salary (X1),incentive (X2)allowances (X3),facility (X4), position promotion (X5) and work environment (X6) simultaneously on the work productivity (Y). The salary has the dominant effects on the work productivity namely by b1=0,248.

scholarly journals Striped Data Analysis Framework

2020 ◽  
Vol 245 ◽  
pp. 06042
Author(s):  
Oliver Gutsche ◽  
Igor Mandrichenko
Keyword(s):  
Data Analysis ◽  
Data Storage ◽  
High Energy Physics ◽  
Data Access ◽  
High Energy ◽  
Data Representation ◽  
General Idea ◽  
Common Data Model ◽  
Local File ◽  
Energy Physics

A columnar data representation is known to be an efficient way for data storage, specifically in cases when the analysis is often done based only on a small fragment of the available data structures. A data representation like Apache Parquet is a step forward from a columnar representation, which splits data horizontally to allow for easy parallelization of data analysis. Based on the general idea of columnar data storage, working on the [LDRD Project], we have developed a striped data representation, which, we believe, is better suited to the needs of High Energy Physics data analysis. A traditional columnar approach allows for efficient data analysis of complex structures. While keeping all the benefits of columnar data representations, the striped mechanism goes further by enabling easy parallelization of computations without requiring special hardware. We will present an implementation and some performance characteristics of such a data representation mechanism using a distributed no-SQL database or a local file system, unified under the same API and data representation model. The representation is efficient and at the same time simple so that it allows for a common data model and APIs for wide range of underlying storage mechanisms such as distributed no-SQL databases and local file systems. Striped storage adopts Numpy arrays as its basic data representation format, which makes it easy and efficient to use in Python applications. The Striped Data Server is a web service, which allows to hide the server implementation details from the end user, easily exposes data to WAN users, and allows to utilize well known and developed data caching solutions to further increase data access efficiency. We are considering the Striped Data Server as the core of an enterprise scale data analysis platform for High Energy Physics and similar areas of data processing. We have been testing this architecture with a 2TB dataset from a CMS dark matter search and plan to expand it to multiple 100 TB or even PB scale. We will present the striped format, Striped Data Server architecture and performance test results.

scholarly journals Enabling Confirmatory Secondary Data Analysis by Logging Data ‘Checkout’

2018 ◽  
Author(s):  
Kimberly Megan Scott ◽  
Melissa Kline
Keyword(s):  
Data Analysis ◽  
Standard Form ◽  
Secondary Data ◽  
Data Access ◽  
Secondary Data Analysis ◽  
Exploratory Research ◽  
Critical Elements ◽  
Library Book ◽  
Confirmatory Analysis

As more researchers make their datasets openly available, the potential of secondary data analysis to address new questions increases. However, the distinction between primary and secondary data analysis is unnecessarily confounded with the distinction between confirmatory and exploratory research. We propose a framework, akin to library book checkout records, for logging access to datasets in order to support confirmatory analysis where appropriate. This would support a standard form of preregistration for secondary data analysis, allowing authors to demonstrate that their plans were registered prior to data access. We discuss the critical elements of such a system, its strengths and limitations, and potential extensions.

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