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Journal : JOIV : International Journal on Informatics Visualization

Customization of Cost Allocation Monitoring Report for Improving Activity-Based Costing Process Risma Nur Damayanti; Muhardi Saputra; Tien Fabrianti Kusumasari
JOIV : International Journal on Informatics Visualization Vol 6, No 1-2 (2022): Data Visualization, Modeling, and Representation
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/joiv.6.1-2.927

Abstract

In the age of a global competition environment, accurate costing measurement is essential for every company. The more accurate allocation process to final outputs indicates the potential impact a company's decision has on costs. Activity-based costing is a technique for allocating organizational costs to activities that utilize the organization's resources and then tracing the costs of these activities to products, consumers, or distribution channels that generate profits or losses for the business. With a large number of cost allocations in the business processes, it makes it difficult for companies to identify the number of costs that have been allocated, especially if the data that must be processed is in large quantities. To overcome this problem, it is necessary to require cost mapping for the business process from resource to cost center to compare the number of costs that have been allocated. This research discusses the application of monitoring reports by using ALV customization in XYZ Ltd. This report was created using an iterative and incremental model approach. The simulation results show a 50% reduction of the time to execute the customization monitoring report, and it only takes one step to generate reports and analyze data. The results of this research are expected to be used as a study to provide the right solution in facilitating the process of checking the cost allocation on ABC to objectively monitor and analyze each business process (resource, activity, and cost object) and support the decision-making process.
Comparison of Apache SparkSQL and Oracle Performance: Case Study of Data Cleansing Process Hidayati, Ilma Nur; Kusumasari, Tien Fabrianti; Hamami, Faqih
JOIV : International Journal on Informatics Visualization Vol 6, No 1-2 (2022): Data Visualization, Modeling, and Representation
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/joiv.6.1-2.928

Abstract

A dataset with good quality is a valuable asset for a company. The data can be processed into information to help companies improve decision-making. However, the data increased more and more over time to decrease data quality. Thus, good data management is important to keep data quality meeting company standards. One of the efforts that can be done is conducting data cleansing to clean data from errors, inaccuracies, duplication, format discrepancies, etc. Apache Spark is an engine that can analyze large amounts of data. Oracle Database is a database management system used to manage databases. Both have their own reliability and can be used to analyze SQL-shaped data. This study compared Spark and Oracle performance based on query processing time. Both were tested on queries used to perform data cleansing of millions of rows of the dataset. The research focuses on finding out Spark and Oracle's performance through quantitative analysis. The results of this study showed that there were differences in query processing times on both tools. Apache Spark is rated better because it has a relatively faster query processing time than Oracle Database. It can be concluded that Oracle is more reliable in storing complex data models than in analyzing large data. For future research, it is suggested to add other comparison aspects such as memory and CPU usage. The researchers can also consider using query optimization techniques to enrich query experiments.
Co-Authors Abilene , Christian Afif Maliki, Muhammad Nurul Ahmad Faris Hisyam Maulana Aisyah, Salsabill Nur Alaric Rasendriya Aniko Albi Fitransyah Alvi Syahrina Andrian Saputra Andrieta Shintia Dewi Anisa, Gia Ari Yanuar Ridwan Asti Amalia Nur Fajrillah Avon Budiyono Bagastio, Shobrun Jamil Derry Destian Devalia Mesha Devi Pratami Didit Adytia Duangchant, Shatchaya Ega Silvana Almunadia Ega Silvana Almunadia Ekky Chandra Wibowo Ekky Novriza Alam Ekky Novrizal Alam Fahrizky, Bimo Agung Faishal Mufied Al Anshary Fakhrurroja, Hanif Fanny Irawan Faqih Hamami Farah Urfani Nugraha Fauzi, Dea Rahman Fauzi, Rokhman Febriyani, Widia Firdaus, Taufiq Maulana Gabriella Apriliana Galuh Wisnu Pambayun Handoko, Mahardika Maulana Al Mahdi Haryono, Imam Hidayati, Ilma Nur Himawan, Naufal Aqil Ida Ayu Gede Anila Sukma Murti Indra Aji Putra Iqbal Santosa Irawan, Fanny Kaewyong, Phuripoj Khairiyah, Izzah Lailatuth Thohiroh, Elvira Lathifah, Syfa Latif, Ummi Khaira Lukmanul Hakim Mahardika Maulana Al Mahdi Handoko Meldi Rendra Muhammad Ivan Fadilah Muhardi Saputra Muharman Lubis Nadzri, Firdaus Hilmi Naufal Aqil Himawan Nia Ambarsari Nopendri Nopendri Nur Ichsan Utama Nurdinintya Athari Supratman Puspitasari, Nurfitri Ayu Putra Fajar Alam Putra, M Ikhsan Pratama R. Wahjoe Witjaksono Rahmat Fauzi Rahmat Mulyana Ranti Dwita Putri Rina Indrayani Rio Aurachman Risma Nur Damayanti Sari Wulandari Sari, Tika Purnama Seno Adi Putra Setyorini Setyorini Sheikh Khairuddin, Sheikh Muhamad Hizam Silmy Sephia Nurashila Sinung Suakanto Sulaimanda Isra Hasibuan Syahrina, Alvi Syaukanie, Rahman Dilan Tatang Mulyana Taufiq Maulana Firdaus Tieka Trikartika Gustyana Ummi Khaira Latif Widianto Soekarnen Zakky Al Attar