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All Journal International Journal of Electrical and Computer Engineering JPsd ( Jurnal Pendidikan Sekolah Dasar ) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Applied Business, Taxation and Economics Reseach International Journal of STEM Education for Sustainability

Mukhtar Mukhtar

Universitas Sultan Ageng Tirtayasa

Author-ID : 4256758

Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering

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Articles

Hybrid model in machine learning–robust regression applied for sustainability agriculture and food security Mukhtar Mukhtar; Majid Khan Majahar Ali; Mohd. Tahir Ismail; Ferdinand Murni Hamundu; Alimuddin Alimuddin; Naseem Akhtar; Ahmad Fudholi
International Journal of Electrical and Computer Engineering (IJECE) Vol 12, No 4: August 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijece.v12i4.pp4457-4468

A dataset containing 1924 observations used in this study to evaluate the effect of 435 different independent variables on one dependent variable. Big data has some issues such as irrelevant variables and outliers. Therefore, this study focused on analysing and comparing the impact of three different variable selection based on machine learning techniques, including random forest (RF), support vector machines (SVM), and Boosting. Further, the M robust regression was applied to address the outliers using M–bi square, M–Hampel, and M–Huber. Random forest and M-Hampel results revealed the significant comparing from the other methods such as mean absolute error (MAE) 175.33995, mean square error (MSE) 31.8608, mean average percentage error (MAPE) 9.16091, sum of square error (SSE) 89270.45, R–square 0.829511, and R–square adjusted 0.82670. Also, these techniques indicated that the 8 selection criteria were lower than the other techniques including Akaike information criterion (AIC) 47.25915, generalized cross validation (GCV) 47.27169, hannan-quinn (HQ) 47.60351, RICE (47.2845), SCHWARZ 51.7099, sigma square (SGMASQ) 46.50605, SHIBATA 47.23489, and final prediction error (FPE) 47.25929. Therefore, the study recommended that the best random forest and M-Hampel models are helpful to show the minimum issues and efficient validation for analysing and comparing big data.

EFFECTS OF AUDIT INTERNAL PERFORMANCE MEASURES, PROFESSIONAL EXPERTISE, AND INTERNAL AUDITOR WORK EXPERIENCE ON UNIVERSITY PERFORMANCE Roza Mulyadi; Ahyakudin Ahyakudin; Mukhtar Mukhtar
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 2 (2019)
Publisher : Universitas Serang Raya

The purpose this research is to research influenc of internal audit performance measures, professional expertise and auditor work experience towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI in Banten. This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires. Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance.

THE EFFECTS OF GEOGEBRA ON MATHEMATICS ABSTRACTION: ON ELEMENTARY SCHOOL STUDENTS OF SULTAN AGENG TIRTAYASA UNIVERSITY IN LEARNING GEOMETRY Mukhtar Mukhtar; Rahmat Firman S; Ujang Jamaludin
JPSD (Jurnal Pendidikan Sekolah Dasar) Vol 4, No 1 (2018): JPSD (Jurnal Pendidikan Sekolah Dasar)
Publisher : Department of Primary education, Faculty of Teacher Training and Education, Universitas Su

Abstract. Many research indicated that Geogebra has been proven useful as a tool in supporting and transforming teaching and learning. In mathematics classroom, Geogebra can help students and teachers to perform calculation, analyse data, explore mathematical concepts thus increasing the understanding in mathematics. The Geometry learning at the University of Sultan Ageng Tirtayasa, Indonesia, for examining functions and drawing their graphs. In 2017 the authors decided to improve the mathematics abstraction introducing GeoGebra application. This study investigates the effectiveness of using GeoGebra software on Mathematics abstraction among 74 students in Indonesia. This quasi-experimental study with non-equivalent control group post-test only design was conducted to examine the effects of using a free-software called GeoGebra in the learning of Geometry among students classified as Students were divided into two groups of the control group and the experimental group. The control group was given geometry problems to be solved without using GeoGebra. Comparison between those two groups of the Geometry learning, regarding, is described below. Before the Geometry learning, they were tested with a pre-test and their knowledge necessary for examining functions was veriﬁed. The pre-test showed that there was no signiﬁcant statistical difference between the experimental and the control group. Findings of this study showed a significant difference existed in the mean scores between these two groups. The result indicated that students in the experimental group better than in the control group. Also, GeoGebra enables creation of effective learning environment for examining functions and drawing their graphs.Keyword: Mathematics Abstraction, Geogebra, and Geometry

Information and Communication Technologies to Improve Problem Solving and Self-Efficacy: Exploring Geometry Learning Using Dynamic Mathematics Software Geogebra Mukhtar Mukhtar; R. Ahmad Zaky El Islami; Damanhuri Damanhuri; Ferdinand Murni Hamundu
International Journal of STEM Education for Sustainability Vol 1, No 1 (2021)
Publisher : Gemilang Maju Publikasi Ilmiah (GMPI)Â

Information and communication technologies can support learning of geometry through geogebra software. This study aimed to investigate the effectiveness of dynamic mathematics software geogebra towards problem solving and self-efficacy. Seventy-four university students divided to one class assigned as geogebra assisted learning and the other as using conventional learning. The results showed a significant difference of problem solving between these two groups statistically. Additionally, The results showed that there is a significant difference of self-efficacy between these two groups statistically. The results indicates that the problem solving and sef-efficacy of the university students using geogebra assisted better than using conventional learning. We can conclude that the dynamic mathematics software geogebra is effective to improve problem solving and self-efficacy

Effect of Hedging, Financial Lease, Sales Growth, and Earning Management on Tax Aggressiveness Nurwita Mulyaningsih; Ayu Noorida Soerono; Mukhtar Mukhtar
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i4.192

This study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted of 37 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data used in this study is secondary data and the sample selection uses a purposive sampling method. The hypothesis was tested by means of multiple regression analysis which was processed using SPSS version 22. Based on the results of the analysis, it showed that sales growth had a negative effect on tax aggressiveness. Financial lease has positive effect on tax aggressiveness. While hedging and earnings management have not been able to prove the influence of tax aggressiveness.

Co-Authors Ahmad Fudholi Ahyakudin Ahyakudin Ayu Noorida Soerono Damanhuri, Damanhuri Majid Khan Majahar Ali Mohd. Tahir Ismail Mulyadi, Roza Naseem Akhtar Nurwita Mulyaningsih R. Ahmad Zaky El Islami Rahmat Firman S Ujang Jamaludin

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