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All Journal eProceedings of Applied Science Jurnal Akuntansi Keuangan Dan Perpajakan
Aulia , Suci
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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PERANCANGAN DAN IMPLEMENTASI SISTEM MANAJEMEN LAYANAN JARINGAN INTERNET BERBASIS DOCKER PADA APLIKASI NETPRO Gracianette, Ghefira La-Agnasrasya; Aulia , Suci
eProceedings of Applied Science Vol. 11 No. 3 (2025): juni 2025
Publisher : eProceedings of Applied Science

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Pengelolaan layanan aplikasi NetPro menghadapi tantangan penggunaan memori tinggi, konflik konfigurasi, dan kompleksitas deployment. Tugas akhir ini menggunakan teknologi Docker untuk meningkatkan efisiensi memori, menyederhanakan deployment, dan mengatasi konflik layanan. Metode mencakup konfigurasi Dockerfile, Docker Compose, dan integrasi source code, menggunakan alat seperti Docker, GitHub, dan Grafana. Hasil menunjukkan peningkatan efisiensi memori 4%, penyimpanan 8,5%, eliminasi konflik port, dan penyederhanaan deployment melalui Docker Hub. Dengan demikian, Docker meningkatkan efisiensi, fleksibilitas, dan stabilitas layanan NetPro. Kata kunci — docker, container, deployment, NetPro
Cost Driver sebagai Penentu Akurasi Biaya dalam Activity Based Costing: Tinjauan Literatur Sistematis Aulia , Suci; Lestari, Luffi; Deprianti, Gita; Zahra, Nabilah Amalia; Sulbahri, Rifani Akbar
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Cost drivers play a central role in Activity-Based Costing (ABC) as they determine how accurately costs are traced and allocated to products or services. This study aims to examine the role of cost drivers as a determinant of cost accuracy in the implementation of ABC. Using a qualitative approach through a Systematic Literature Review, this study reviews prior empirical, conceptual, and bibliometric research that both supports and critiques the application of cost drivers within ABC systems. The results indicate that while ABC has been shown to improve cost accuracy and provide more relevant information for managerial decision-making across manufacturing and service industries, its effectiveness is not without limitations. Several studies reveal that the continued reliance on volume-based cost drivers, limited data quality, and insufficient alignment between activities and cost drivers may reduce the potential benefits of ABC. In addition, contextual factors such as organizational complexity, information system capability, regulatory constraints, and management commitment are frequently cited as key causes of suboptimal ABC implementation. This study concludes that although cost drivers can significantly enhance cost accuracy within ABC, their success depends heavily on the organization’s ability to design and adapt cost drivers to its specific operational conditions and strategic needs.
Co-Authors Deprianti, Gita Gracianette, Ghefira La-Agnasrasya Lestari, Luffi Rifani Akbar Sulbahri Zahra, Nabilah Amalia