Frameworks for System Integration by Considering Quality and Cost in Academic Performance
Mohd Yazid Abu
1
(
Faculty of Manufacturing and Mechatronic Engineering Technology, Universiti Malaysia Pahang Al-Sultan Abdullah, Pekan, Malaysia
)
Sri Nur Areena Mohd Zaini
2
(
Faculty of Manufacturing and Mechatronics Engineering Technology, Universiti Malaysia Pahang Al-Sultan Abdullah, Pekan, Malaysia
)
Nurul Haziyani Aris
3
(
Faculty of Manufacturing and Mechatronics Engineering Technology, Universiti Malaysia Pahang Al-Sultan Abdullah, Pekan, Malaysia
)
Emelia Sari
4
(
Universitas Trisakti, Faculty of Industrial Technology, Department of Industrial Engineering, 11440, Kyai Tapa No 1, West Jakarta, Indonesia
)
الکلمات المفتاحية: academic performance, activity-based costing, Mahalanobis-Taguchi system, system integration, time-driven activity-based costing,
ملخص المقالة :
In modern society, system integration that enables multiple subsystems to function as one is emerging in various fields like industry, commerce, and infrastructure. Currently, the annual achievement assessment report (Laporan Penilaian Prestasi Tahunan, LNPT), which combining both annual work target (AWT) and Likert scale assessment have been made to determine academicians’ performance. Thus, the assessment practised human judgement, in a way considered to be unfair. The current framework of system is based mainly on quality element only. Hence, a system integration framework which relies on stand-alone quality element is deficient. Firstly, this work focuses on proposing four frameworks by considering quality and cost for system integration. They are conventional-ABC integration, conventional-TDABC integration, MTS-ABC integration, and MTS-TDABC integration. For the implementation of system integration, 53 parameters from quality element will reflect to 35 sub-activities from costing model. Next, the second objective is to validate effectiveness of the system integrations by using data from a sample of grade DS51/52. Following the calculations, the total used cost of every integration are achieved and then have been compared. MTS-TDABC integration is proven the ideal model because the used cost is MYR 69,521 which nearest to the actual supplied resource cost of MYR 70,260. This contribution advances the evaluation of academician’s performance by providing a new insight to incorporate significant parameters with the affected sub-activities.
[1] Asakura, T., Yashima, W., Suzuki, K., & Shimotou, M. (2020). Anomaly Detection in a Logistic Operating System Using the Mahalanobis–Taguchi Method. Applied Sciences 10, 12, 4376. https://doi.org/10.3390/app10124376.
[2] Bokrantz, J. S. A., Cecilia, B., Thorsten, W., & Johan, S. (2020). Smart Maintenance: An empirically grounded conceptualization. International Journal of Production Economics 223,107534.https://doi.org/10.1016/j.ijpe.2019.107534.
[3] Carducci, M. P., Mahendraraj, K. A., Menendez, M. E., Rosen, I., Klein, S. M., Namdari, S., Ramsey, M. L., & Jawa, A. (2021). Identifying Surgeon and Institutional Drivers of Cost in Total Shoulder Arthroplasty: A Multicenter Study. Journal of Shoulder and Elbow Surgery 30, 1, 113–119. https://doi.org/10.1016/j.jse.2020.04.033.
[4] Cheah, L. F., Cheng, M. Y., & Hen, K. W. (2022). The Effect of Quality Management Practices on Academics’ Innovative Performance in Malaysian Higher Education Institutions. Studies in Higher Education 48, 4, 1-14. https://doi.org/10.1080/03075079.2022.2160702.
[5] Cheng, L., Yaghoubi, V., Paepegem, W. V., & Kersemans, M. (2020). On the Influence of Reference Mahalanobis Distance Space for Quality Classification of Complex Metal Parts Using Vibrations. Applied Sciences 10, 23, 8620. https://doi.org/10.3390/app10238620.
[6] Chirenda, J., Simwaka, B. N., Sandy, C., Bodnar, K., Corbin, S., Desai, P., Mapako, T et al. (2021). A Feasibility Study Using Time-Driven Activity-Based Costing as a Management Tool for Provider Cost Estimation: Lessons from the National TB Control Program in Zimbabwe in 2018. BMC Health Services Research 21, 1, 242. https://doi.org/10.1186/s12913-021-06212-x.
[7] Decramer, A., Smolders, C., & Vanderstraeten, A. (2013). Employee Performance Management Culture and System Features in Higher Education: Relationship with Employee Performance Management Satisfaction. The International Journal of Human Resource Management 24, 2, 352–371. https://doi.org/10.1080/09585192.2012.680602.
[8] Deepa, N., Khan, M. Z., Prabadevi, B., Vincent, P. M. D. R., Maddikunta, P. K. R., & Gadekallu, T. R. (2020). Multiclass Model for Agriculture Development Using Multivariate Statistical Method. IEEE Access, 183749-183758. https://doi.org/10.1109/access.2020.3028595.
[9] Defourny, N., Hoozée, S., Daisne, J. F., & Lievens, Y. (2023). Developing Time-Driven Activity-Based Costing at the National Level to Support Policy Recommendations for Radiation Oncology in Belgium. Journal of Accounting and Public Policy 42, 1, 107013. https://doi.org/10.1016/j.jaccpubpol.2022.107013.
[10] Durán, O., Afonso, P., & Minatogawa, V. (2020). Analysis of Long-Term Impact of Maintenance Policy on Maintenance Capacity Using a Time-Driven Activity-Based Life-Cycle Costing. Mathematics 8, 12, 2208. https://doi.org/10.3390/math8122208.
[11] Dziemianowicz, M. Burmeister, J., & Dominello, M. (2021). Examining the Financial Impact of Altered Fractionation in Breast Cancer: An Analysis Using Time-Driven Activity-Based Costing. Practical Radiation Oncology 11, 4, 245-251. https://doi.org/10.1016/j.prro.2021.01.003.
[12] Elshaer, A. M. (2022). Analysis of Restaurants’ Operations Using Time-Driven Activity-Based Costing (TDABC): Case Study. Journal of Quality Assurance in Hospitality & Tourism 23, 1, 32-55. https://doi.org/10.1080/1528008x.2020.1848745.
[13] Erkek, I. B., Adiguzel, H., & Turuduoglu. (2022). Time driven activity based costing system implementation in the internal audit department of a bank. Muhasebe Bilim Dünyası Dergisi. https://doi.org/10.31460/mbdd.1060410.
[14] Fu-Hsiang, K. (2019). Review of Applying the Mahalanobis Model to Predicting School Closures: An Example of Taipei City. International Journal of Education and Learning Systems, 4, 66–79. http://iaras.org/iaras/journals/ijels.
[15] Han, Y., He, Z., & Peng, Y. (2023). Potential Causes Analysis of Abnormal Observations Diagnosed by Improved Mahalanobis-Taguchi System. Expert Systems with Applications 229, 120521. https://doi.org/10.1016/j.eswa.2023.120521.
[16] Harudin, N., Ramlie, F., Zuki, W., Muhtazaruddin, M. N., Jamaludin, K. R., Abu, M. Y., & Marlan, Z. M. (2021). Binary Bitwise Artificial Bee Colony as Feature Selection Optimization Approach within Taguchi’s T-Method. Mathematical Problems in Engineering, 1–10. https://doi.org/10.1155/2021/5592132.
[17] Hwang, R. W., Golenbock, S. W., & Kim, D. H. (2021). Drivers of Cost in Primary Single-Level Lumbar Fusion Surgery. Global Spine Journal 13, 3, 804–811. https://doi.org/10.1177/21925682211009182.
[18] Jia, H., Wang, H., Cao, Y., Mu, Y., Xu, X., & Yu. X. (2022). A Framework of System Integration and Integration Value Analysis: Concept and Case Studies. IET Energy Systems Integration 4, 3, 297-316. https://doi.org/10.1049/esi2.12071.
[19] Kairuz, T., Andries, L., Nickloes, T., & Truter, I. (2016). Consequences of KPIs and Performance Management in Higher Education. International Journal of Educational Management 30, 6, 881–893. https://doi.org/10.1108/ijem-05-2015-0067.
[20] Kamil, N. N. N. M., & Abu, M. Y. (2021). A Case Study in Electrical & Electronic Industry Using Mahalanobis-Taguchi System and Time-Driven Activity-Based Costing on Production Environment. Master’s thesis, Universiti Malaysia Pahang Al-Sultan Abdullah. http://umpir.ump.edu.my/id/eprint/34362.
[21] Kamil, N. N. N. M., Zaini, S. N. A. M., & Abu, M. Y. (2021). Feasibility Study on the Implementation of Mahalanobis-Taguchi System and Time Driven Activity-Based Costing in Electronic Industry. International Journal of Industrial Management 10, 1, 160–172. https://doi.org/10.15282/ijim.10.1.2021.5982.
[22] Kantola, M., & Kettunen, J. (2012). Integration of Education with Research and Development and the Export of Higher Education. On the Horizon 20, 1, 7–16. https://doi.org/10.1108/10748121211202026.
[23] Keel, G., Savage, C., Rafiq, M., & Mazzocato, P. (2017). Time-Driven Activity-Based Costing in Health Care: A Systematic Review of the Literature. Health Policy 121, 7, 755–763. https://doi.org/10.1016/j.healthpol.2017.04.013.
[24] Kissa, B., Gounopoulos, E., Kamariotou, M., & Kitsios, F. (2023). Business Process Management Analysis with Cost Information in Public Organizations: A Case Study at an Academic Library. Modelling 4, 2, 251–263. https://doi.org/10.3390/modelling4020014.
[25] Koehler, D. M., Balakrishnan, R., Lawler, E. A., & Shah, A. S. (2019). Endoscopic versus Open Carpal Tunnel Release: A Detailed Analysis Using Time-Driven Activity-Based Costing at an Academic Medical Center. The Journal of Hand Surgery 44, 1, 62, 1–9. https://doi.org/10.1016/j.jhsa.2018.04.023.
[26] Koussaimi, M. A., Bouami, D., & Elfezazi, S. (2019). New Approach towards Formulation of the Overall Equipment Effectiveness. Journal of Quality in Maintenance Engineering 25, 1, 90–127. https://doi.org/10.1108/jqme-07-2017-0046.
[27] Luo, Y., Zou, X., Xiong, W., Yuan, X., Xu, K., Yu, X., & Zhang, R. (2023). Dynamic State Evaluation Method of Power Transformer Based on MahalanobisTaguchi System and Health Index.” Energies 16, 6, 2765. https://doi.org/10.3390/en16062765.
[28] Mahmood, S., Ali, G., Menhas, R., & Sabir, M. (2021). Belt and Road Initiative as a Catalyst of Infrastructure Development: Assessment of Resident’s Perception and Attitude towards China-Pakistan Economic Corridor. PLOS ONE 17, 7. https://doi.org/10.1371/journal.pone.0271243.
[29] Malaysian Qualification Agency. (2019). ASEAN Qualification Reference Framework (ARQF) Referencing Report, Malaysia.
[30] Malaysia Qualification Agency. (2018). Code of Practice for Programme Accreditation (COPPA). Kuala Lumpur, Malaysia, 2.
[31] Mei, T., Yu, L., Zhang, Y., & Zhou, L. (2021). Modified Mahalanobis-Taguchi System Based on Proper Orthogonal Decomposition for High-Dimensional-Small-Sample-Size Data Classification. Mathematical Biosciences and Engineering 18, 1, 426–444. https://doi.org/10.3934/mbe.2021023.
32] Melo, A. I., & Figueiredo, H. (2019). Performance Management and Diversity in Higher Education: An Introduction. Tertiary Education and Management 26, 247-254.https://doi.org/10.1007/s11233-019-09044-x.
[33] Mohd, L., & Abu, M. Y. (2020). Optimization Using Mahalanobis-Taguchi System for Inductor Component. Journal of Physics 1529, 5, 052045. https://doi.org/10.1088/1742-6596/1529/5/052045.
[34] Mohsin, N. M. R., Al-Bayati, H. A. M., & Oleiwi, Z. H. (2021). Product-Mix Decision Using Lean Production and Activity-Based Costing: An Integrated Model. The Journal of Asian Finance, Economics and Business 8, 4, 517–527.
https://doi.org/10.13106/jafeb.2021.vol8.no4.0517.
[35] Nishino, K., Suzuki, A., & Fujita, D. (2021). Classification Method Based on Taguchi’s T-Method for Small Sample Sizes. Journal of Advanced Mechanical Design, Systems, and Manufacturing 15, 2, 1-8. https://doi.org/10.1299/jamdsm.2021jamdsm0016.
[36] Ohkubo, M., & Nagata, Y. (2020). Anomaly Detection for Noisy Data with the Mahalanobis–Taguchi System. Quality Innovation Prosperity 24, 75. https://doi.org/10.12776/qip.v24i2.1441.
[37] Omar, S. S., Angsor, M. A. M., & Tan, A. J. M. (2023). Talent Development Practises at Higher Education Institutions in Malaysia during COVID-19 Pandemic: A Case of a Public University in the Southern Region. Journal of Technology Management and Business 10, 1, 53–64. https://doi.org/10.30880/jtmb.2023.10.01.005.
[38] Peng, Z., Cheng, L., & Yao, Q. F. (2019). Multi-Feature Extraction for Bearing Fault Diagnosis Using Binary-Tree Mahalanobis-Taguchi System. Chinese Control And Decision Conference (CCDC), Nanchang, China. 3303-3308. https://doi.org/10.1109/ccdc.2019.8832374.
[39] Ramlie, F., Muhamad, W. Z. A. W., Jamaludin, K. R., Cudney, E., & Dollah, R. (2020). A Significant Feature Selection in the Mahalanobis Taguchi System Using Modified-Bees Algorithm. International Journal of Engineering Research and Technology 13, 1, 117. https://doi.org/10.37624/ijert/13.1.2020.117-136.
[40] Reséndiz-Flores, E. O., Navarro-Acosta, J. A., & Hernández-Martínez, A. (2019). Optimal Feature Selection in Industrial Foam Injection Processes Using Hybrid Binary Particle Swarm Optimization and Gravitational Search Algorithm in the Mahalanobis–Taguchi System. Soft Computing 24, 1, 341–349. https://doi.org/10.1007/s00500-019-03911-w.
[41] Safeiee, F. L. M. (2023). Integration of Mahalanobis-Taguchi system and time-driven activity-based costing in production environment. PhD’s thesis, Universiti Malaysia Pahang Al-Sultan Abdullah.
[42] Sakeran, H., Osman, N. A. A., Majid, M. S. A., Mustafa, W. A., & Idrus, S. Z. (2020). Gait Analysis with Kanri Distance Calculator Following Anterior Cruciate Ligament Reconstruction. Journal of Physics: Conference Series 1529, 042015. https://doi.org/10.1088/1742-6596/1529/4/042015.
[43] Sun, Y, Younis, I., Zhang, Y., & Zhou, H. (2020). Optimizing the Quality Control of Multivariate Processes under an Improved Mahalanobis–Taguchi System. Quality Engineering 35, 5, 413-429. https://doi.org/10.1080/08982112.2022.2146511.
[44] Susanto, P., & Kurniati, N. (2020). Multi Sensor-Based Failure Diagnosis Using the Mahalanobis Taguchi System. IOP Conference Series 847, 012036. https://doi.org/10.1088/1757-899x/847/1/012036.
[45] Tochiki, A., Kosaki, T., & Li, S. (2020). An Elbow Motion Classification Approach Based on the MT System Using Mechanomyogram Signals. SICE Journal of Control, Measurement, and System Integration 13, 3, 90-96. https://doi.org/10.9746/jcmsi.13.90.
[46] Tomà, P., Magistrelli, A., Secinaro, A., Secinaro, S., Stola, G., Gentili, C., Agostiniani, R., Raponi, M., & Verardi, G. P. (2021). Sustainability of Paediatric Radiology in Italy. Pediatric Radiology 51, 4, 581–586. https://doi.org/10.1007/s00247-020-04675-4.
[47] Tshukudu, T. T. (2014). Decentralization as a Strategy for Improving Service Delivery in the Botswana Public Service Sector. Journal of Public Administration and Governance 4, 2, 40. https://doi.org/10.5296/jpag.v4i2.5719.
[48] Vargas, A. R. J., Etges, A. P. B. D. S., Tiscoki, K. A. Lara, L. R. D. L., Zelmanowicz, A. D. M., & Polanczyk, C. A. (2021). The Cost of Metastatic Prostate Cancer Using Time-Driven Activity-Based Costing. International Journal of Technology Assessment in Health Care 37, 1, 1-6. https://doi.org/10.1017/s0266462321000271.
[49] Watanabe, T., Nouchi, A., Namerikawa, S., & Hashimoto, C. (2023). Evaluation of Condition on Replacing Repaired Concrete Based on NDT and the Mahalanobis–Taguchi System. Frontiers in Built Environment 8, 956684. https://doi.org/10.3389/fbuil.2022.956684.
[50] Yuan, J., Li, Y., Luo, X., Zhang, Z., Ruan, Y., & Zhou, Q. (2020). A New Hybrid Multi-Criteria Decision-Making Approach for Developing Integrated Energy Systems in Industrial Parks. Journal of Cleaner Production 270, 122119.
https://doi.org/10.1016/j.jclepro.2020.122119.
[51] Zhan, J., Cheng, L., & Peng, Z. (2019). Rolling Bearings Fault Diagnosis Using VMD and Multi-Tree Mahalanobis Taguchi System. IOP Conference Series: Materials Science and Engineering 692, 1, 012034. https://doi.org/10.1088/1757-899x/692/1/012034.
[52] Zhang, M., Yang, N., Zhu, X., & Wang, Y. (2023). A Novel Probabilistic Linguistic Multi-Attribute Decision-Making Method Based on Mahalanobis–Taguchi System and Fuzzy Measure. Journal of the Operational Research Society, 1–16. https://doi.org/10.1080/01605682.2023.2188888.
[53] Zhuang, Z. Y., & Chang, S. C. (2015). Deciding Product Mix Based on Time-Driven Activity-Based Costing by Mixed Integer Programming. Journal of Intelligent Manufacturing 28, 4, 959–974. https://doi.org/10.1007/s10845-014-1032-2.
