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Implementation of Green Accounting in Commercial Banks in Indonesia Arif, Amirul; Susilowibowo, Joni; Handini, Han Tantri; Farid, Muhammad Miftah
International Journal of Emerging Research and Review Vol. 3 No. 3 (2025): September
Publisher : IKIP Widya Darma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56707/ijoerar.v3i3.126

Abstract

Objective: This study aims to analyze the application of green accounting policies in the financial statements of commercial banks in Indonesia and its effect on the company's financial performance.  Method: This quantitative study uses a population of 106 commercial banks in Indonesia with purposive sampling technique, which selects banks having complete annual reports during 2019-2023. Data was obtained through documentation method from annual reports, scientific articles, and green accounting policies. The analysis measures the relationship between Environmental Performance and green accounting disclosure on profitability represented by Return on Assets (ROA).  Results: The results show an R Square value of 0.125, which means that the independent variables (Environmental Performance and Environmental Cost) are only able to explain 12.5% of the variation in ROA, while 87.5% is explained by other factors outside the model. The regression model is significant at the 0.05 level. Specifically, the Environmental Performance variable has a significant positive effect on ROA, while green accounting disclosure has a moderate impact but remains significant.  Novelty: The novelty of the study lies in its focus on the banking sector in Indonesia, which is still minimally explored in the context of green accounting. This study enriches the literature by integrating sustainability theory and stakeholder theory in the Indonesian commercial banking sector. Practically, this study provides insights to banks to improve green accounting practices. This research also opens up opportunities for further studies on the long-term impact of green accounting on financial stability and sustainability.
Identifikasi Kualitas Fisik Shuttlecocks Menggunakan Teknologi Pengolahan Citra Digital dengan Jaringan Syaraf Tiruan Farid, Muhammad Miftah; Sam, Muh Hadal Ali; Kaswar, Andi Baso; Andayani, Dyah Darma
TELKA - Telekomunikasi Elektronika Komputasi dan Kontrol Vol 11, No 2 (2025): TELKA
Publisher : Jurusan Teknik Elektro UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/telka.v11n2.167-180

Abstract

Shuttlecock merupakan bola yang dipakai dalam permainan bulutangkis, terbuat dari bulu angsa dan bulu ayam berwarna putih. Bola ini memiliki panjang sekitar 64-66 mm, diameter 25 mm, dan berat berkisar antara 4,74 hingga 5,67 gram. Sebelum digunakan pada pertandingan, shuttlecock dipilih berdasarkan kualitas pada bulu dan kepala shuttlecock. Namun, proses pemilihan tersebut masih dilakukan secara manual oleh penyelenggara pertandingan bulutangkis. Jumlah shuttlecock yang banyak memerlukan tenaga kerja yang besar, sehingga seringkali muncul kesalahan manusia akibat kelelahan dan tekanan waktu yang tinggi. Untuk itu, pemanfaatan teknologi menggunakan citra digital dirasa sangat perlu digunakan untuk mengidentifikasi kualitas fisik pada shuttlecock. Oleh karena itu, dalam penelitian ini diusulkan sistem identifikasi kualitas fisik pada shuttlecock menggunakan teknologi pengolahan citra digital dengan metode jaringan syaraf tiruan. Penelitian ini melalui beberapa tahap diantaranya tahap akuisisi citra, preprocessing, segmentasi, morfologi, ekstraksi fitur serta klasifikasi. Penelitian ini juga, mencoba beberapa skenario pelatihan dan pengujian untuk menemukan kombinasi fitur terbaik. Kombinasi warna RGB (channel blue), tekstur (fitur energy), dan bentuk (fitur area dan perimeter) memberikan hasil optimal dalam klasifikasi citra shuttlecock. Hasil penelitian menunjukkan bahwa dengan melatih sistem menggunakan 140 citra latih, diperoleh akurasi tertinggi sebesar 100% dengan waktu komputasi 0,136 detik per citra. Selanjutnya, hasil pengujian pada 60 citra uji mencapai tingkat akurasi sebesar 100% dengan waktu komputasi 0,123 detik per citra. Hasil tersebut menunjukkan bahwa metode yang diusulkan dapat mengidentifikasi kualitas shuttlecock dengan akurat dan waktu komputasi yang cepat. Shuttlecock is a ball used in badminton made of goose feathers and white chicken feathers, has a length of 64-66 mm and has a diameter of 25 mm with a weight of 4,74 – 5,67 grams. Before being used in a match, the shuttlecock is selected based on the quality of the feathers and shuttlecock head. However, the selection process is still done manually by the badminton match organizer. The large number of shuttlecocks requires a large amount of labor, so it is not uncommon for human error to occur due to fatigue and high time pressure. For this reason, the utilization of technology using digital images is deemed very necessary to be used to identify the physical quality of the shuttlecock. Therefore, this research aims to develop a physical quality identification system on shuttlecocks using digital image processing technology with artificial neural network method. This research goes through several stages including image acquisition, preprocessing, segmentation, morphology, feature extraction and classification. This research also tries several training and testing scenarios to find the best combination of features. The combination of RGB color (channel blue), texture (energy feature), and shape (area and perimeter features) provides optimal results in shuttlecock image classification. The results showed that by training the system using 140 training images, the highest accuracy of 100% was obtained with a time of 100%.
PENGGUNAAN MODUL DIGITAL DALAM MENINGKATKAN PRESTASI BELAJAR SISWA PROGRAM PERCEPATAN SKS KOTA SURABAYA Sholikha, Siti Mazilatus; Farid, Muhammad Miftah; Andriansyah, Eka Hendi
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 10 No. 1 (2022)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v10n1.p73-82

Abstract

Program percepatan Sistem Kredit Semester (SKS) memberikan kesempatan bagi para peserta didik dengan kecepatan belajar di atas rata-rata untuk dapat lulus Sekolah Menengah Atas (SMA) dalam jangka waktu dua tahun dan hal ini tentu saja menjadi inovasi terbaru bagi dunia pendidikan di Indonesia. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana pengaruh penggunaan modul digital dalam meningkatkan prestasi belajar peserta didik Program percepatan Sistem Kredit Semester di wilayah Surabaya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif quasi eksperimen dengan bentuk desain pre eksperimen One Group pre-test post-test. Obyek penelitian ini adalah peserta didik kelas XI jurusan Ilmu Pengetahuan Sosial di SMA yang menerapkan program Sistem Kredit Semester dengan total sampel sebanyak 80 peserta didik. Analisis data menggunakan uji t. Kesimpulan dari penelitian ini menunjukkan pentingnya penggunaan modul digital pada Sekolah yang menggunakan program SKS. Modul digital dapat membantu peserta didik untuk belajar secara efektif dalam mengejar ketertinggalan materi pelajaran.
The Effect of School Infrastructure Quality and Economic Factors on Academic Achievement of High School Students in East Java Farid, Muhammad Miftah; Setiawan, Deddy; Solichin, M. Riadhos; Noviana, Naning Eko; Mustika Sari , Vina Budiarti
West Science Social and Humanities Studies Vol. 2 No. 02 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i02.687

Abstract

This research investigates the impact of school infrastructure quality and economic factors on the academic achievement of high school students in Central Java through a survey-based quantitative analysis. A diverse sample of 200 participants, including students, teachers, and parents/guardians, provided insights into demographic characteristics, perceptions of school infrastructure, economic conditions, and academic performance. Structural Equation Modeling-Partial Least Squares (SEM-PLS) was employed to analyze the data. Results indicate positive perceptions of classrooms and laboratories, moderate economic conditions, and varied academic achievements within the sample. The measurement model confirmed the validity and reliability of constructs, while the structural model revealed significant positive relationships between school infrastructure quality, economic factors, and academic achievement. The findings have implications for educational policies, emphasizing the importance of targeted interventions to enhance the overall educational experience in East Java.
PENGEMBANGAN KONTEN PROMOSI MEDIA SOSIAL BERBASIS TEKNOLOGI DI TRANSSTUDIO MINI PALEMBANG Farid, Muhammad Miftah; Maretza, Trize
Jurnal Buana Kata: Pendidikan, Bahasa, dan Ilmu Komunikasi Vol. 2 No. 4 (2025): Jurnal Buana Kata: Pendidikan, Bahasa, dan Ilmu Komunikasi
Publisher : Laboratorium Pembelajaran Bahasa, FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/buanakata.v2i4.1472

Abstract

Inovasi dalam pemasaran digital menjadi kunci utama dalam meningkatkan daya saing objek wisata modern seperti Trans Studio Mini Palembang. Di era media sosial yang terus berkembang pesat, pemanfaatan teknologi canggih untuk mengembangkan konten promosi bukan hanya kebutuhan, tetapi juga strategi penting untuk menarik perhatian audiens yang semakin dinamis. Penelitian ini bertujuan mengembangkan konten promosi media sosial berbasis teknologi untuk meningkatkan efektivitas pemasaran Trans Studio Mini Palembang. Metode yang digunakan adalah Research and Development (R&D) dengan tahapan analisis kebutuhan, perancangan, pengembangan, dan evaluasi konten digital inovatif. Fokus pengembangan meliputi integrasi teknologi multimedia interaktif dan strategi narasi yang adaptif terhadap perilaku pengguna media sosial. Hasil penelitian menunjukkan peningkatan signifikan dalam engagement, reach, dan konversi pengunjung melalui platform media sosial utama. Implikasi penelitian ini mendukung optimalisasi promosi digital yang inovatif dan responsif terhadap tren teknologi serta preferensi konsumen. Konten yang dikembangkan berpotensi meningkatkan daya tarik serta kesadaran merek Trans Studio Mini Palembang secara efektif dan efisien.   Innovation in digital marketing has become the key to enhancing the competitiveness of modern tourist attractions such as Trans Studio Mini Palembang. In an era of rapidly evolving social media, utilizing advanced technology to develop promotional content is not only a necessity but also a crucial strategy to capture the attention of an increasingly dynamic audience. This study aims to develop social media promotional content based on technology to improve the effectiveness of marketing for Trans Studio Mini Palembang. The method used is Research and Development (R&D), consisting of the stages of needs analysis, design, development, and evaluation of innovative digital content. The development focuses on integrating interactive multimedia technology and narrative strategies that adapt to social media user behavior. The results show a significant increase in engagement, reach, and visitor conversion across major social media platforms. The implications of this study support the optimization of innovative and responsive digital promotion that aligns with technological trends and consumer preferences. The developed content has the potential to effectively and efficiently enhance the appeal and brand awareness of Trans Studio Mini Palembang.