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                  <text>VOL. 22, NO.3 2024</text>
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                <text>Adoption of tax digitalisation among Malaysian tax practitioners</text>
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                <text>Adoption&#13;
Digitalisation&#13;
Practitioners&#13;
Tax&#13;
Unified theory of acceptance and use of technology</text>
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                <text>The rapid advancement of digitalization has significantly impacted various aspects of accounting professions, particularly in taxation. Tax digitization offers numerous advantages, including streamlining tax processes, reducing administrative burdens, increasing efficiency, and enhancing data security. While tax practitioners in advanced economies have embraced digitalization, their Malaysian counterparts are still in the early stages of transitioning to a modern digital system. This situation has prompted researchers to predict factors that could accelerate the adoption of tax digitalization among Malaysian tax practitioners. Emulating the Unified theory of acceptance and use of technology (UTAUT), this study investigates the adoption of tax digitalization with performance expectancy, effort expectancy, social influence, and facilitating conditions. The researchers distributed 200 questionnaires to Malaysian tax practitioners. However, only 142 proceeded for further analysis. Results from multiple regression using partial least squares structural equation modelling (PLS-SEM) 3 indicate that all variables: effort and performance expectancy, social influence, and facilitating conditions exhibit a significant relationship with tax digitalization adoption. These findings provide valuable insights for policymakers, tax authorities, and professional bodies in developing strategies and initiatives to promote the adoption of tax digitalization among practitioners. Embracing digitalization is crucial for transforming the profession and fostering efficiency, sustainability, and resilience.</text>
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                <text>Maheran Zakaria1, Wan Noraswaniaty Wan Ahmad1, Nuraini Che Hussin2, Rabaatul Azira Hassan1, Marziana Madah Marzuki1, Muhammad Syukur3, Eka Nurmala Sari4</text>
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                <text>Journal homepage: http://telkomnika.uad.ac.id</text>
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        <name>Adoption Digitalisation Practitioners Tax Unified theory of acceptance and use of technology</name>
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                  <text>VOL. 22, NO.3 2024</text>
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                <text>A neuro-game model for analyzing strategies in the dynamic interaction of participants of phishing attacks</text>
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                <text>Artificial neural network&#13;
Cryptocurrency&#13;
Game model&#13;
Information security&#13;
Phishing</text>
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                <text>A dynamic model of countering phishing attacks is considered. Cryptocurrency exchanges (CCE) and/or their clients are considered as an example of a phishing victim. The model, unlike similar ones, is based on the assumption that the dynamics of the states of the player-victim of phishing attacks and the player-intruder (fisher) is set by means of a system of differential equations. The peculiarity of this model is that it represents a bilinear differential game of quality, for which methods for solving linear differential games are not applicable and, in addition, the absence of functional restrictions on the strategies of players (even immeasurable functions are allowed) does not allow the use of traditional approach. And their solution makes it possible to form payoff matrices, which are part of the training set for artificial neural networks (ANNs). Such a collaboration of models will make it possible to accurately build an anti-phishing strategy, minimizing the costs of both a potential victim of phishing attacks and the defense side when building a secure system of communication with CCE clients. The neuro-game approach makes it possible to predict the process of countering phishing in the context of costs for both parties using different strategies.</text>
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                <text>Valery Lakhno1,5, Volodimir Malyukov1, Inna Malyukova2, Bakhytzhan Akhmetov3,5, Zhuldyz Alimseitova4,5, Atkeldi Ogan4,5</text>
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                <text>Journal homepage: http://telkomnika.uad.ac.id</text>
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        <name>Artificial neural network Cryptocurrency Game model Information security Phishing</name>
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                  <text>VOL. 22, NO.3 2024</text>
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                <text>A stacking ensemble model with SMOTE for improved imbalanced classification on credit data</text>
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                <text>Banking data&#13;
Classification&#13;
Credit risk&#13;
Stacking ensemble&#13;
Synthetic minority over-sampling technique</text>
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                <text>This research is based on a significant problem in credit risk analysis in the banking sector caused by class imbalance. We face the problem of the model’s inability to accurately identify risks in the ‘‘Charged Off’’ class. As a solution, we propose a stacked ensemble approach that utilizes synthetic minority over-sampling technique (SMOTE) to balance the class distribution. Experiments were conducted by applying SMOTE to the training data before training the credit model using gradient boosting (XGBoost) and random forest (RF) algorithms in a single ensemble. The results show significant improvements in precision, recall, and F1-score after applying SMOTE on the unbalanced classes. The updated model achieved a striking accuracy rate of 0,97 on resampled training data. This re-search clearly identifies the problem of class imbalance as a major challenge in credit risk analysis. The application of SMOTE in a stacked ensemble was found to be effective in improving model performance, making a valuable contribution to the development of more reliable credit models for better risk management and revenue generation in financial institutions.</text>
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                <text>Nur Alamsyah1, Budiman2, Titan Parama Yoga1, R. Yadi Rakhman Alamsyah2</text>
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                <text>Journal homepage: http://telkomnika.uad.ac.id</text>
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                  <text>VOL. 22, NO.3 2024</text>
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                <text>Multi-stage cryptography technique for wireless networks</text>
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                <text>Cryptography&#13;
Cyber physical system&#13;
Digitalization&#13;
Internet of things&#13;
Secure communication system&#13;
Smart cities&#13;
Sustainability</text>
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                <text>The security of wireless communication systems has been the focal subject of research for more than a century. It is a topic of vital importance due to its effectiveness in many fields. Besides, the importance of sending data from one point to another without intercepting by unwanted third-party has become an essential requirement in conjunction with the widespread hacking technologies. This research paper is set out to explore a new technique used in internet of things applications that will ensure a secure wireless communication system. Additionally, it clarifies five distinct cryptographic methods: advanced encryption standard, elliptic curve cryptography, transposition, substitution, and Rivest, Shamir, and Adleman. In addition, the secure wireless communication system combines four of the prementioned techniques to build a highly secure system. Moreover, we managed to elucidate the critical points of our work on the long-range systems into a short yet informative and detailed summary. This paper will extensively cover the following topics: cryptography, cryptographic methods and techniques, software implementation, applications, and advantages of the system.</text>
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                <text>Amer Alsaraira1, Samer Alabed1, Omar Saraereh2</text>
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                <text>Journal homepage: http://telkomnika.uad.ac.id</text>
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        <name>Cryptography Cyber physical system Digitalization Internet of things Secure communication system Smart cities Sustainability</name>
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                  <text>VOL. 22, NO.3 2024</text>
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                <text>Distributed secondary control for proportional power sharing and DC bus voltage restoration in standalone DC microgrid</text>
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Low-bandwidth communication network&#13;
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                <text>This article proposes a distributed secondary control scheme based on the voltage-shifting method for standalone direct current (DC) microgrids to enforce proportional power-sharing under the imbalance of the feeder line impedances and compensate for the DC bus voltage error caused by the droop control. Secondary control will be implemented on local controllers to increase reliability. A low-bandwidth communication network will also be needed to exchange converters’ information. Using information from the communication network, the reference voltage for the primary control will be adjusted to compensate for the droop control and line impedance influences. The appropriate voltage shifting terms will be determined by the delta iteration method. The proposed control will be evaluated with simulations using PLECS software.</text>
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                <text>Phan-Thanh Nguyen1, Duc Minh Pham2</text>
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        <name>Direct current power grid Imbalance line impedance Low-bandwidth communication network Renewable energy sources Voltage restoration</name>
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                <text>The internet of things (IoT) has revolutionized connectivity and introduced significant security challenges. In this context, intrusion detection systems (IDS) play a crucial role in detecting attacks in IoT environments. Bot-IoT datasets often face class imbalance issues, with the attack class having significantly more samples than the normal class. Addressing this imbalance is essential to enhance IDS performance. The study evaluates various techniques, including imbalance ratio techniques we call imbalance ratio formula (IRF) for controlling imbalance data, while also testing IRF to compare it with oversampling techniques like synthetic minority oversampling technique (SMOTE) and adaptive synthetic sampling (ADASYN). This research also incorporates the extreme gradient boosting (XGBoost) ensemble model approach to improve IDS performance in dealing with multiclass imbalance issues in Bot-IoT datasets. Through in-depth analysis, we identify the strengths and weaknesses of each method. This study aims to guide researchers and practitioners working on IDS in high-risk IoT environments. The proposed IRF, when integrated with the XGBoost algorithm has been demonstrated to achieve comparable accuracy of 99.9993% while reducing the training time to be on average at least two times faster than those achieved by the other state-of-the-art ensemble methods.</text>
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                  <text>VOL. 22, NO.3 2024</text>
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                <text>Computer methods in biomechanics are computer methods for solving biomechanics problems. Rula, Reba, Niosh, Owas is a method of analyzing work risks due to incorrect posture. Each method uses a worksheet on one posture to analyze risk. For dynamic work, a computer method is needed that can quickly calculate every change in posture. Virtual reality and Kinect as dynamic work analysis methods cannot be carried out preventively. Preventive measures are needed to prevent workers from risks resulting from work. For this reason, computer simulation methods are needed to create work stations and work processes so that they can be carried out preventively. The s-task simulation builder (S-TSB) framework provides a dynamic work analysis solution using simulation. The three processes carried out include surveying, creating simulations and processing posture data. Software validation was tested using the black box analysis method and the results were as expected. The dynamic working model is tested showing results in the form of graphs so it is easy to compare each change. The use of simulation also saves design costs because optimization can simply be done by changing the simulated work station data and/or work process.</text>
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        <name>Biomechanics Digital human modeling Framework Preventive Rula</name>
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                <text>A good result of brain tumor classification based on simple convolutional neural network architecture</text>
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Convolutional neural network&#13;
High-grade glioma&#13;
Image classification&#13;
Low-grade glioma</text>
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                <text>Brain tumor disease has become a topic of research whether it is in the case of segmentation or classification. For the case of classification, the types of brain tumors that are grouped generally consist of high-grade glioma (HGG) and low-grade glioma (LGG) tumors. In this research we are doing, we propose a method for classifying 2 types of tumors, namely HGG and LGG, using the convolutional neural network (CNN) algorithm which is trained and will be tested against the 2018 and 2019 brain tumor segmentation (BRATS) datasets which have 4 modalities, namely fluid-attenuated inversion recovery (FLAIR), T1, T1ce, and T2 totaling 2048 images. The CNN algorithm was chosen because it can directly receive input in the form of a magnetic resonance image (MRI) with the feature extraction process as well as the classification algorithm. By forming a simple CNN algorithm architecture with only 3 convolutional layers which have an input layer in the form of a full MRI image with dimensions of 240×240×3, we obtained a relatively high accuracy result of 94.14%, it can even be said to be better than similar methods but with more complicated architecture.</text>
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                <text>Eko Hari Rachmawanto1, Christy Atika Sari1, Folasade Olubusola Isinkaye2</text>
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                <text>Journal homepage: http://telkomnika.uad.ac.id</text>
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                <text>A circular compact ultra‐wideband antenna for 5G microwave applications</text>
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Current distribution&#13;
Gain&#13;
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                <text>This article introduces an innovative circular and compact ultra‐wideband (UWB) radiator designed specifically for 5G microwave applications. This antenna incorporates a “TU”-shaped ground plane on its reverse side, with strip lines feeding the circular element on the front side. Notably, the antenna exhibits impressive characteristics, including an outstanding impedance bandwidth of 107%, and an impressive return loss of -32 dB. Its operational frequency range spans from 2.4 GHz to 11 GHz, centered at 6.7 GHz. Extensive simulations were conducted using CST microwave studio software to validate its performance. The antenna’s physical dimensions are defined by a size of 0.12 λ × 0.08 λ × 0.012 λ relative to its wavelength. Furthermore, this antenna demonstrates exceptional stability in its polar patterns and maintains a high-efficiency level, achieving a substantial gain of 3.75 dBi with an efficiency rating of 84.5%. These remarkable attributes make this antenna suitable for a wide range of applications, including Wi-Fi, 5G, WLAN, and various other microwave communication scenarios.</text>
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                <text>Swati Varun Yadav1, Manish Varun Yadav2, Tanweer Ali3, Sounik Kiran Kumar Dash4, Navya Thirumaleshwar Hegde2, Vishnu G. Nair2</text>
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                <text>Journal homepage: http://telkomnika.uad.ac.id</text>
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                  <text>VOL. 22, NO.3 2024</text>
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            <name>Title</name>
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                <text>Hybrid unipolar-bipolar system with quasi-polarized code for free-space optical communication</text>
              </elementText>
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          <element elementId="49">
            <name>Subject</name>
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                <text>Bipolar scheme&#13;
Free-space optical communication&#13;
Hybrid&#13;
Optical code-division multiple access&#13;
Spectral amplitude coding&#13;
Unipolar scheme</text>
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                <text>In this study, the hybrid unipolar-bipolar (U-B) optical code division multiple access (OCDMA) with mixed unipolar-bipolar scheme in free-space optical communication was proposed. Additionally, the codeword assigned introduced the quasi-polarized code, which could be used to transmit both the unipolar and bipolar section. Using OptiSystem simulations, the model was studied. According to the results from the simulation, the proposed hybrid U-B OCDMA can correctly decode the original optical signal from its matching encoder. Further testing of the hybrid U-B OCDMA system was conducted in turbulence conditions. According to the simulation results, walsh-zero cross correlation (ZCC) performs better than all other codes for the unipolar segment whereas walsh-hadamard (W-H) code performs best for the bipolar section. The simulations also showed that the performance deterioration of the walsh-ZCC algorithm was the greatest.</text>
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          <element elementId="39">
            <name>Creator</name>
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              <elementText elementTextId="108297">
                <text>Eddy Wijanto, Kevin Sutanto</text>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
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              <elementText elementTextId="108298">
                <text>Journal homepage: http://telkomnika.uad.ac.id</text>
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            <name>Date</name>
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              <elementText elementTextId="108299">
                <text>Mar 9, 2024</text>
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            <name>Contributor</name>
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                <text>PERI IRAWAN</text>
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                <text>PDF</text>
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            <name>Language</name>
            <description>A language of the resource</description>
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              <elementText elementTextId="108302">
                <text>ENGLISH</text>
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                <text>TEXT</text>
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        <name>Bipolar scheme Free-space optical communication Hybrid Optical code-division multiple access Spectral amplitude coding Unipolar scheme</name>
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