Masurah Mohamad
Universiti Teknologi MARA

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Machine learning of tax avoidance detection based on hybrid metaheuristics algorithms Suraya Masrom; Rahayu Abdul Rahman; Masurah Mohamad; Abdullah Sani Abd Rahman; Norhayati Baharun
IAES International Journal of Artificial Intelligence (IJ-AI) Vol 11, No 3: September 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijai.v11.i3.pp1153-1163

Abstract

This paper addresses the performances of machine learning classification models for the detection of tax avoidance problems. The machine learning models employed automated features selection with hybrid two metaheuristics algorithms namely particle swarm optimization (PSO) and genetic algorithm (GA). Dealing with a real dataset on the tax avoidance cases among companies in Malaysia, has created a stumbling block for the conventional machine learning models to achieve higher accuracy in the detection process as the associations among all of the features in the datasets are extremely low. This paper presents a hybrid meta-heuristic between PSO and adaptive GA operators for the optimization of features selection in the machine learning models. The hybrid PSO-GA has been designed to employ three adaptive GA operators hence three groups of features selection will be generated. The three groups of features selection were used in random forest (RF), k-nearest neighbor (k-NN), and support vector machine (SVM). The results showed that most models that used PSO-GA hybrids have achieved better accuracy than the conventional approach (using all features from the dataset). The most accurate machine learning model was SVM, which used a PSO-GA hybrid with adaptive GA mutation.
Mobile fitness application for beginners Mohamed Imran Mohamed Ariff; Nabil Farhan Roslan; Khairulliza Ahmad Salleh; Masurah Mohamad
Indonesian Journal of Electrical Engineering and Computer Science Vol 24, No 1: October 2021
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijeecs.v24.i1.pp500-506

Abstract

The present project is motivated by the recognition that the use of mobile fitness application is increasingly popular among sports and exercise participants in recent years. However, an extensive research on mobile fitness application indicates that most of them are not suitable for beginners. Thus, this project paper describes the development process of a mobile fitness application for beginners, who are looking at enhancing their physical fitness level. This mobile fitness application is developed using android studio and java language. Upon the development of this mobile fitness application, a user testing was conducted and analyzed. The result shows that users were satisfied with the applications as most test scores were above average. Based on these results, the usage of this newly developed mobile fitness application can be suggested to be used by beginner exercisers.
Jahai language repository: a mobile application Nurazzah Abd Rahman; Masurah Mohamad; Itaza Afiani Mohtar; Saidi Adnan Md Nor
Indonesian Journal of Electrical Engineering and Computer Science Vol 30, No 2: May 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijeecs.v30.i2.pp1214-1223

Abstract

The Jahai language is facing extinction primarily because it is among the least spoken language among minority groups in Malaysia. This is due to lesser speakers and the shift to using a more dominant language. The Jahai tribe is one of the community groups living in the Royal Belum Perak State Park. People who need assistance from Jahai people often face difficulties in communicating with them due to the language barrier. Therefore, a mobile translation system was developed to preserve the language. The system translates the Jahai terms into Malay language. This way, by using the system, other ethnics in Malaysia can understand the language especially when communicating with Jahai people. Three main steps are required in the translation process; first, key in the text input via special character keypad. Then, the system will search the matching word in the database. Finally, the meaning of the word will be displayed. The testing results have indicated this system is functional and accepted with the SUS score of 94/100. Several future recommendations could be made such as including voice search function and adding more Jahai terms in other categories so as to improve the functionality and usability of this proposed system.