Muhammad Rafi Raihan
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Impact of Corporate Social Responsibility between Green Accounting and Sustainable Development Goals Imang Dapit Pamungkas; Muhammad Rafi Raihan; Devina Putri Indra Satata; Anggelica Yufa Kristianto
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4051

Abstract

Purposes: This study aims to test and analyze the impact of CSR on SDGs, Green Accounting's link with SDGs, and CSR's moderating effect on this relationship. Next, it will test and analyze company value as a mediating variable in the relationship between Green Accounting and CSR. Methods: This study uses a quantitative approach. The data included in this study comprises secondary sources, including annual reports and sustainability reports of energy transportation and logistics companies that were listed on the IDX and maintained on corporate websites between 2017 and 2021. This research uses WarpPLS 7.0 software for hypothesis testing and analyzing statistical data. The population of this research is companies that contribute the most significant greenhouse gas emissions in Indonesia. Purposive sampling resulted in a total of 380 samples. Data was collected from annual and sustainability reports from 76 energy, transportation, and logistics companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. Data were processed and analyzed using WarpPLS 7.0 software. Findings: The results of this study show that green accounting has a positive effect on SDGs, and CSR has a significantly positive impact on SDGs. Furthermore, CSR can strengthen the influence of green accounting on the SDGs, and company value can mediate the relationship between green accounting and CSR. Novelty: This research contributes to placing CSR as a moderating variable in the relationship between green accounting and SDGs and placing company value as a mediating variable in the relationship between green accounting and CSR in energy transportation and logistics sector companies in Indonesia.
Device-Based Majapahit Inscription Classification with Multi-Filter Enhancement Muhammad Rafi Raihan; Imam Yuadi
Jurnal Multimedia dan Teknologi Informasi (Jatilima) Vol. 7 No. 04 (2025): Jatilima : Jurnal Multimedia Dan Teknologi Informasi
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jatilima.v7i04.1792

Abstract

The preservation of cultural heritage through digitalization has become increasingly essential in modern archaeological and information technology research. This study focuses on classifying Majapahit inscription images based on the recording device using machine learning approaches enhanced by multiple image filtering techniques. A dataset comprising seven inscriptions photographed with seven different devices was used to evaluate the performance of three classification models: Logistic Regression, Support Vector Machine (SVM), and K-Nearest Neighbors (KNN). Four preprocessing filters Grayscale, Sobel, Histogram Equalization, and Canny Edge Detection were applied to assess their effects on model accuracy. The results revealed that the SVM consistently achieved the highest accuracy and robustness, particularly under Sobel and Histogram Equalization filters, confirming its superior ability to capture discriminative texture and edge-based features. In contrast, KNN showed unstable results due to its sensitivity to noise and intensity variations, while Logistic Regression performed moderately well in linearly separable data conditions. Paired t-test analysis further validated that SVM’s performance advantage was statistically significant. These findings highlight that edge-preserving preprocessing techniques can substantially enhance the accuracy of device-based image classification and provide a computational framework that supports digital preservation efforts in cultural heritage research.