Solution : https://service.sap.com/sap/support/notes/578379 (SAP Service marketplace login required)
Key words : 
terms error analysis oracle star transformation reason, transaction se38 execute report rstrc000, alter session set star_transformation_enabled = false, alter session set star_transformation_enabled = true, transaction se38 run report rstrc000, transaction se37 execute function module, bw query returns wrong data, execute function module rsdu_exec_sql, wrong data problem effectively, transaction rsrt run
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