This research aims to explore the meaning of Islamic accounting courses for students. This qualitative research uses an interpretive paradigm and a transcendental phenomenological approach. The data ...source uses primary data with observation and interview data collection techniques, where the research informants are 20 students who have programmed Islamic accounting courses in the Islamic accounting study program at IAIN Sultan Amai Gorontalo. Before data analysis is carried out, a data validity test consists of credibility, dependability and confirmability tests. This research shows that learning Islamic accounting courses must focus on developing student competencies, optimizing business processes, and developing Islamic accounting applications. This research can contribute to developing academic literature on Islamic accounting by expanding understanding of the effectiveness of learning models on students' understanding of Islamic accounting courses. This research can contribute to universities improving and enhancing Islamic accounting learning models, making them more relevant and valuable for students in the world of work.
The execution of a business process usually involves the cooperation of many resources (actors) performing various tasks (activities). Generally speaking, the cooperation among actors could ...significantly influence the efficiency of process execution. The better cooperation among actors, the higher performance the process instance would achieve. The task allocation is, therefore, expected to ensure that the actors are compatible well with each other when performing tasks. However, the decision of task allocation is always ad-hoc or performed manually in many organizations. As for some automatic methods, they usually serve only for sequentially structured simple processes. In addition, the existing studies only concentrate on the cooperation between two actors and fail to consider the effects from the context of performing different tasks by these two actors especially in the business process with many-to-many relationships among the resources and activities. To address these issues, we handle the process with complex block structures including iteration, choice and parallelism, and propose an effective entity-wise method to measure the cooperation by combining both actors and activities together. Based on them, we present two approaches, one greedy-based and the other A*-based, to assign actors for maximum cooperation in the complex structured business process with many-to-many relationships among the resources and activities. The experimental results on both public released and synthetic datasets demonstrate the effectiveness and efficiency of our approaches.
•A digital twin framework is proposed for simulating and optimizing business transactional processes in digital supply chains.•Discrete-event simulation and queue priority heuristics from queuing ...theory are applied to perform Monte Carlo simulation of supply chain business processes.•Mixed-integer Linear Programming scheduling models are applied to schedule the processing of orders (Order-To-Cash). Closed-loop scheduling is performed in a stochastic simulation environment to update order priorities and assignments in the system queues.•Process mining is performed to identify the business process topology and dynamics.
We present an integrated digital twin framework for supply chain business processes. The framework models supply chain processes as queueing networks where agents perform tasks on orders flowing through the process. The modeling approach captures the routing dynamics and stochasticity in both the task durations and order arrivals that are observed in practice. The digital replica creates value by providing a flexible digital environment that can be used to evaluate policies, mitigate bottlenecks, quote more accurate lead times, and forecast and mitigate disturbances. The digital twin model is updated in real-time using the live process data. Optimization models can be deployed in either offline or online mode. In the offline mode, a deterministic optimization model is executed using the most-recent system parameters at expectation. In the online mode, the framework creates a stochastic simulation environment where online optimization can be performed in a feedback loop.
•MILP models proposed for the optimization of business process transactions in digital supply chains.•Scheduling models applied to schedule the processing of orders (Order-To-Cash)•Continuous-time ...general precedence models which provide accurate representation only perform well for small instances.•The discrete-time State-Task Network (STN) proved most efficient for larger instances.
We propose a mathematical programming approach to optimize the business process transactions in digital supply chains. Five scheduling models from the Process Systems Engineering (PSE) area are applied to schedule the processing of orders in a simplified Order-To-Cash (OTC) business process, which is modeled as a multistage network with parallel units (agents). Two case studies are presented to compare the performance of the scheduling models on various sizes of a flexible jobshop representation of the OTC process. The models are compared and scaled to select those that are more suitable to this application. The continuous-time general precedence model provides an accurate representation of the real system and performs well for small instances. The discrete-time State-Task Network (STN), however, proves most efficient in terms of tractability, despite the well-known limitations resulting from discretizing time. The tightness of the linear programming (LP) relaxations in the discrete-time STN framework, as well as the ability of commercial solvers to perform preprocessing and apply heuristics to the STN formulation, enables finding near optimal solutions quickly even for larger instances.
Business Reengineering Kraus, Georg
Zeitschrift für wirtschaftlichen Fabrikbetrieb,
03/2024, Letnik:
119, Številka:
4
Magazine Article, Journal Article
Recenzirano
Odprti dostop
Produktionsunternehmen versuchen Rentabilitäts- und Kostenprobleme oft durch den Einsatz neuer Technologien zu lösen. Eher selten stellen sie jedoch ihre Organisationsstrukturen in Frage. Dies ist ...aber auch nötig, um Quantensprünge bei solchen Kennzahlen wie Ressourcenverbrauch, Durchlauf- und Lieferzeiten zu erzielen.
Business process re-engineering (or optimization) has been attracting a lot of interest, and it is considered as a core element of business process management (BPM). One of its most effective ...mechanisms is task re-sequencing with a view to decreasing process duration and costs, whereas duration (aka cycle time) can be reduced using task parallelism as well. In this work, we propose a novel combination of these two mechanisms, which is resource allocation-aware. Starting from a solution where a given resource allocation in business processes can drive optimizations in an underlying BPMN diagram, our proposal considers resource allocation and model modifications in a combined manner, where an initially suboptimal resource allocation can lead to better overall process executions. More specifically, the main contribution is twofold: (i) to present a proposal that leverages a variant of representation of processes as Refined Process Structure Trees (RPSTs) with a view to enabling novel resource allocation-driven task re-ordering and parallelisation in a principled manner, and (ii) to introduce a resource allocation paradigm that assigns tasks to resources taking into account the re-sequencing opportunities that can arise. The results show that we can yield improvements in a very high proportion of our experimental cases, while these improvements can reach a 45% decrease in cycle time.
PurposeThe main goal of this research work is the optimization of the purchasing business process in the Moroccan public sector in terms of transparency and budgetary optimization. The authors have ...worked on the public university as an implementation field.Design/methodology/approachThe design of the research work followed the design science research (DSR) methodology for information systems. DSR is a research paradigm wherein a designer answers questions relevant to human problems through the creation of innovative artifacts, thereby contributing new knowledge to the body of scientific evidence. The authors have adopted a techno-functional approach. The technical part consists of the development of an intelligent recommendation system that supports the choice of optimal information technology (IT) equipment for decision-makers. This intelligent recommendation system relies on a set of functional and business concepts, namely the Moroccan normative laws and Control Objectives for Information and Related Technology's (COBIT) guidelines in information system governance.FindingsThe modeling of business processes in public universities is established using business process model and notation (BPMN) in accordance with official regulations. The set of BPMN models constitute a powerful repository not only for business process execution but also for further optimization. Governance generally aims to reduce budgetary wastes, and the authors' recommendation system demonstrates a technical and methodological approach enabling this feature. Implementation of artificial intelligence techniques can bring great value in terms of transparency and fluidity in purchasing business process execution.Research limitations/implicationsBusiness limitations: First, the proposed system was modeled to handle one type products, which are computer-related equipment. Hence, the authors intend to extend the model to other types of products in future works. Conversely, the system proposes optimal purchasing order and assumes that decision makers will rely on this optimal purchasing order to choose between offers. In fact, as a perspective, the authors plan to work on a complete automation of the workflow to also include vendor selection and offer validation. Technical limitations: Natural language processing (NLP) is a widely used sentiment analysis (SA) technique that enabled the authors to validate the proposed system. Even working on samples of datasets, the authors noticed NLP dependency on huge computing power. The authors intend to experiment with learning and knowledge-based SA and assess the' computing power consumption and accuracy of the analysis compared to NLP. Another technical limitation is related to the web scraping technique; in fact, the users' reviews are crucial for the authors' system. To guarantee timeliness and reliable reviews, the system has to look automatically in websites, which confront the authors with the limitations of the web scraping like the permanent changing of website structure and scraping restrictions.Practical implicationsThe modeling of business processes in public universities is established using BPMN in accordance with official regulations. The set of BPMN models constitute a powerful repository not only for business process execution but also for further optimization. Governance generally aims to reduce budgetary wastes, and the authors' recommendation system demonstrates a technical and methodological approach enabling this feature.Originality/valueThe adopted techno-functional approach enabled the authors to bring information system governance from a highly abstract level to a practical implementation where the theoretical best practices and guidelines are transformed to a tangible application.
This paper exemplifies a theoretical and methodological evaluation of IT Initiatives. It discusses post-implementation modifications (ERP-PIM) to enterprise resource planning (ERP) systems for the ...purpose of business process optimization (BPO) from a Context-Initiative-Mechanism-Outcome (CIMO) perspective. CIMO suggests that context and mechanisms are factors triggering causal effects responsible for outcomes derived from technology initiatives. Through conceptualization, data collection/analysis, and retroduction, the paper proposes a middle-range theory to facilitate the explanation of outcomes from diverse post-implementation initiatives. Data from multiple case study identifies situational and action-formation mechanisms, and actions as essential to realizing the desired outcomes. The proposed ERP-PIM-CIMO theory encapsulates: (i) Business Process Optimization (BPO) as context, (ii) ERP-PIM as structure, (iii) Business Process Efficiency, Effectiveness, and Flexibility as observable events, (iv) ERP capability as causal mechanism, (v) actions as necessary for the actualization of mechanism, and finally (vi) effort and cost, knowledge, and training as factors influencing actualization.
The coronavirus outbreak was declared a pandemic in 2019, a once‐in‐a‐lifetime event that tested the limits of humanity. The number 2019 is a memorable year that the entire humanity will hardly ...forget as the world had fitted against this virus. The pandemic has so far changed the habits of people all over the world. The World Health Organization (WHO) has defined a list of barrier measures that have been implemented and are still effective in several countries. Among these measures, social distancing remains the most important. It requires people to avoid physical contact and not to exchange possessions. However, during road checks in Cameroon, police officers usually check passengers by asking them to show their national identity card. After receiving the ID card, a police officer checks the information on the card and returns it to the holder at the end of the check. This process goes beyond the new regulation and contributes to the spread of the Covid'19 virus. This paper considers this issue as an engineering problem and proposes a new approach based on Information and Communication Technology (ICT) to carry out the road traffic control activities. An automatic control system is proposed. It has two main functionalities namely the positioning subsystem and the Data collection subsystem. The positioning subsystem allows the road traffic controller in defining the right position where he/she should stand to collect information from passengers while the data collection subsystem collects data from the ID card presented by each passenger in the car. This approach was tested at police checkpoints on the Douala‐Yaoundé road in Cameroon and the results showed a reduction in COVID‐19 cases related to document handling between police and passengers/drivers.
