Frameworks for System Integration by Considering Quality and Cost in Academic Performance

محورهای موضوعی : Quality engineering and management

Mohd Yazid Abu ¹ , Sri Nur Areena Mohd Zaini ² , Nurul Haziyani Aris ³ , Emelia Sari ⁴

1 - Faculty of Manufacturing and Mechatronic Engineering Technology, Universiti Malaysia Pahang Al-Sultan Abdullah, Pekan, Malaysia
2 - Faculty of Manufacturing and Mechatronics Engineering Technology, Universiti Malaysia Pahang Al-Sultan Abdullah, Pekan, Malaysia
3 - Faculty of Manufacturing and Mechatronics Engineering Technology, Universiti Malaysia Pahang Al-Sultan Abdullah, Pekan, Malaysia
4 - Universitas Trisakti, Faculty of Industrial Technology, Department of Industrial Engineering, 11440, Kyai Tapa No 1, West Jakarta, Indonesia

تاریخ دریافت : 1403/11/11 تاریخ پذیرش : 1403/12/03

کلید واژه: academic performance, activity-based costing, Mahalanobis-Taguchi system, system integration, time-driven activity-based costing,

چکیده مقاله :

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.

چکیده انگلیسی:

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.

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