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Cost Decision Making Using Activity-Based Costing Approach in Digital Information Systems Harahap, Imam Zarkasih; Zarkasih Harahap, Imam; Irawan, Muhammad Dedi; Valerry, Adele
Technomedia Journal Vol 10 No 2 (2025): October
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/63qq9515

Abstract

This study aims to develop and apply the Activity-Based Costing (ABC) method in determining overhead costs in the rice processing industry at MGS Tanjung Selamat Rice Mill. Conventional methods often cause distortions in the allocation of overhead costs, which have an impact on the inaccuracy in the calculation of the cost of goods manufactured (COGS). To overcome this problem, this research uses a Research and Development (R&D) approach with a system development model based on the Waterfall method. Data were collected through observations, interviews, and documentation studies, which were then analyzed to identify the main production activities and the most influential cost drivers. The results showed that the ABC method was able to improve the accuracy of overhead cost calculation, optimize cost allocation to each production activity, and support more strategic business decision-making. In addition, this research produced a software-based system to facilitate the implementation of the ABC method in the company. With the implementation of ABC, MGS Tanjung Selamat Rice Mill can set a more competitive selling price and identify less efficient activities to be improved.
Blockchain Integration to Enhance Federated Learning Model Integrity Anna, Yane Devi; Triandari, Sherli; Anggoro, Sigit; Yolandita, Ardirra; Valerry, Adele
Blockchain Frontier Technology Vol. 5 No. 2 (2026): Blockchain Frontier Technology
Publisher : IAIC Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/bfront.v5i2.929

Abstract

Federated Learning is a distributed machine learning approach that enables model training without transferring raw data, thereby preserving user privacy. To improve conciseness, overlapping explanations of FL’s privacy benefits across the Abstract, Introduction, and Literature Review have been consolidated, highlighting its importance in sensitive domains while removing redundancy. This allows greater emphasis on the study’s novelty, particularly the Smart Contract design featuring multi-layer verification and reputation checking mechanisms. Despite its advantages, FL faces significant challenges related to model integrity, including parameter manipulation, model poisoning attacks, and limited trust among participating nodes. This study explores the integration of blockchain technology to address these issues. Leveraging decentralization, immutability, and transparency, blockchain is used to validate model updates, record contributions, and manage node reputation. The study employs a literature review and technical architecture design for a blockchain-integrated FL system. The results indicate that blockchain implementation enhances the reliability and security of FL training, especially in low-trust environments, with strong relevance for healthcare, finance, and IoT applications.