Hub Location-allocation in Computer-based Networks under Disruption Using Whale Optimization Algorithm

Iskandar MUDA,R. Sivaraman,Sulieman Ibraheem Shelash Al-Hawary,Untung Rahardja,Rusul S. Bader,Deni Kadarsyah,Karrar Shareef Mohsen,Abdullah Hasan Jabbar,Purnima Chaudhary 대한산업공학회 2022 Industrial Engineeering & Management Systems Vol.21 No.3

In this research, the location of hubs in computer networks is investigated using the whale optimization algorithm. The problem of locating hubs in computer networks is an optimization problem and requires the definition of a suitable fit function. Therefore, the total data transfer time and the cost of creating hubs is used as a fit function. Capacitive hubs increase network availability because hubs have more response capacity than the number of node requests connected to the hubs. In hub location issues, the study seeks to connect the nodes to the nearest hub and create a computer network with the least cost of connecting the nodes to the hubs. The present study attempts to reduce disruptions in computer networks as a research innovation. Therefore, by using the whale optimization algorithm and solving the model with its help, the effective factors that affect computer network disruptions and examining the effect of each are identified. Given the results, the model’s reaction in terms of time and cost led to an increase in temporal and cost parameters.

The Effect of Corporate Taxpayer’s Compliance with Tax Audit: A Case Study in Indonesia

Mukiyidin MUKIYIDIN,Iskandar MUDA,Azizul KHOLIS 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.5

The study answers the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative’s controlling (monitoring) for compliance of the corporate Taxpayer. The study also examines the moderating effect of the tax audit to control the corporate Taxpayer’s compliance. In this study, the method of non-probability sampling was used. The research data was gathered by handing out questionnaires at the Medan Kota Tax Office in Indonesia. The SEM method was used for data analysis through Lisrel 8.8 program. The findings of the study concluded that tax collection has a significant positive effect on corporate taxpayer’s compliance and Tax audit moderates the relation between tax authority services and the account representative’s controlling (monitoring) with corporate taxpayers’ compliance. Also, tax socialization and account representative’s controlling (monitoring) have a positive effect on the corporate taxpayer’s compliance. In contrast, variables of taxpayer’s awareness and tax authority services have a negative impact. Furthermore, tax audit does not moderate the relation between taxpayer awareness, tax socialization, and tax collection with the corporate taxpayer’s compliance at Medan Kota Tax Office Indonesia. The findings suggest the Indonesian policymakers and tax authorities must create corporate legislation to handle compliance by leveraging the loopholes in tax legislation law and the tax audit system.

Factors Affecting the Distribution of Working Capital Credit

Robby Satya ANDHIKA,Iskandar MUDA,Keulana ERWIN 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6

Working Capital is an indicator of the short-term financial position of an organization and is also a measure of its overall efficiency. The growth of working capital credit for BPR in North Sumatra is not only influenced by the better performance of ROA, ROE, BOPO, and NPL, but is also influenced by the condition of the debtor’s business, existing economic conditions, and management’s assessment of the health and risk of BPR. The study aims to determine how much influence the CAR, NPL, BOPO, management assessment, ROA, ROE have on the amount of credit to be distributed by BPRs in North Sumatra, Indonesia. The study employed the time series data of published financial statements of 54 rural banks in North Sumatra from 2016 to 2019 and also employed the Chow and Hausman tests, as well as the general effect and fixed effect model specification tests. The results showed that partially the NPL, BOPO, management assessment, and ROE had a significant effect on the amount of credit to be disbursed by BPR in North Sumatra, while the variables CAR, OEOI, and ROA had a negative effect on the amount of credit to be distributed by BPR in North Sumatra. The findings also suggested that banks with a high ratio of NPL, management assessment, and ROE are more aggressive to control the working capital.

Analysis of Structural Pov erty Trend Among Rice Farmers in East Aceh Regency, Indonesia

Nurlina,Nurlaila Hanum,Safuridar,Iskandar Muda 사람과세계경영학회 2019 Global Business and Finance Review Vol.24 No.1

The purposes of this study were to analyze the structural poverty among rice farmers in East Aceh Regency and to analyze factors causing the structural poverty among rice farmers in East Aceh Regency, Indonesia. Data collection was performed by observation, questionnaire distribution and interview. The research objects were rice farmers in East Aceh Regency. The research locations were 14 (fourteen) sub-districts based on the biggest rice field areas in East Aceh Regency. The data collection technique was purposive sampling. The total sample was 1200 respondents. The model in the present study was descriptive quantitative statistical technique to describe the structural poverty among rice farmers in East Aceh Regency. The analysis and research were performed in 5 (five) stages, i.e. ; (1) distributing questionnaires to the research locations; (2) making data tabulation in the form of table (data coding); (3) performing validity test on data; (4) calculating poverty index score; (5) analyzing data. The research result showed that the structural poverty of rice farmers in East Aceh Regency was due to limited access to education, wage difference and low income of farm workers, limited land ownership (size and ownership status of agricultural land), and limited facilities and infrastructures to support agricultural activities. The indicators of poverty in East Aceh Regency were prosperity level, level of material wealth, education, income, environment, land area, service and politics. Based on the indicators, the score of poverty index among rice farmers in East Aceh Regency was medium, with the score of average poverty index of 57.73 percent. The factors causing structural poverty among rice farmers in East Aceh Regency are the rice farmers’ dependency to higher social classes, structural injustice and structural wealth of farmers, small opportunity to own and control production assets, especially land and capital, development disparity and lack of policy which sided with poor farmers. The implications of this research are that the government continues to implement price stability policies, subsidies and funds programs, and social assistance policies, and any poverty reduction policies will have political implications that have a short-term impact.

Factors Determining Decision to Rent Low-Cost Flats (RUSUNAWA)

Elisabet SIAHAAN,Khaira Amalia FACHRUDIN,Hilma Tamiami FACHRUDIN,Iskandar MUDA 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6

The purpose of this study is to analyze and to provide suggestions to the government as developers and managers of RUSUNAWA to make it more effective and efficient in building and managing it. This research was conducted in three locations of rented low-cost flats in North Sumatra, namely RUSUNAWA Kayu Putih, RUSUNAWA Seruwai Belawan, and RUSUNAWA Binjai. The majority of respondents in this study were women who were in the productive age group of 30–40 years, but economic difficulties forced them to live in low-cost flats. This phenomenon shows that in the productive age poverty also occurs. This research applied a quantitative descriptive method by selecting three locations of RUSUNAWA in two cities in the North Sumatra Region and involving 200 tenants as respondents. The data was obtained by observing, interviewing, and distributing research questionnaires, and then were processed by SEM-PLS. The results showed that the factors determining the tenants to rent RUSUNAWA in North Sumatra Province are convenience, attractiveness, sanitation, cleanliness, design, and the location offered. It indicates that a healthy and clean environment, the condition of the building, and the facilities offered become the priorities for the tenants.