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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Accounting Inaba Computer Architecture and Signal Processing
Achmad Subagdja
STIE Gema Widya Bangsa
Economics, Econometrics & Finance

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Memory Hierarchy Optimization and Cache Aware Signal Processing Pipelines for Next Generation High Throughput Computing Architectures Hari Imbrani; Achmad Subagdja
Computer Architecture and Signal Processing Vol. 1 No. 1 (2026): March: Computer Architecture and Signal Processing
Publisher : Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66472/casp.v1i1.32

Abstract

This research explores the impact of Cache Aware optimizations on signal processing pipelines in High Throughput computing systems. The growing demand for efficient memory management in modern computing systems, especially for data-intensive applications such as artificial intelligence (AI) and multimedia processing, necessitates the development of optimized memory hierarchies. Traditional memory systems often suffer from memory bottlenecks, significantly reducing the performance of these systems. This study investigates how memory hierarchy optimizations, particularly cache line aware optimization, dependency-aware caching, and adaptive cache replacement algorithms, can mitigate these challenges and improve system performance. Through analytical modeling and experimental benchmarking, this work evaluates various memory hierarchy configurations, including processing-in-memory (PIM) and three-dimensional integrated circuits (3D ICs), comparing them to conventional systems. The results demonstrate that Cache Aware optimizations lead to a reduction in memory access latency by up to 30%, while throughput improved by up to 40%. Additionally, cache hit rates increased by 25%, and energy consumption was reduced by up to 20%, highlighting the effectiveness of optimized memory management. The research contributes to the field by providing valuable insights into the design and implementation of efficient signal processing pipelines. It also identifies key challenges, including the need for dynamic occupancy mechanisms and DAG-aware scheduling algorithms, and suggests potential areas for future research, such as the exploration of collaborative caching approaches and further optimization of cache-adaptive algorithms. This work lays the foundation for more efficient, high-performance computing systems that can handle large datasets and complex tasks in real-time applications.
The Impact Of Tax Avoidance On Firm Value Achmad Subagdja; Muhammad Syahrudin; Liya Setiawati
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.362

Abstract

Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.
Liquidity In Its Influence On Tax Aggressiveness Ceri Febriani Nurfadillah; Achmad Subagdja; Muhammad Syahrudin
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.380

Abstract

Indonesia is a developing country with rapid economic growth. One of the biggest sources of state revenue today is tax. Many cases of tax aggressiveness have occurred in Indonesia, even to the detriment of the state with a fantastic amount of money. This study aims to examine the effect of liquidity, measured using the current ratio (CR), on tax aggressiveness, measured using the effective tax rate (ETR). The research method used is quantitative with an associative descriptive analysis approach. The population consists of 78 consumer goods industry manufacturing companies, with a research sample of 23 companies and a total of 92 data points. The data analysis technique used is panel data regression analysis with estimation through the Random Effect Model (REM), tested using Eviews 12 software. The results showed that the level of liquidity does not have a significant effect on tax aggressiveness, this is evidenced based on the hypothesis test that has been carried out
Co-Authors Ceri Febriani Nurfadillah Imbrani, Hari Liya Setiawati Muhammad Syahrudin