Articles
Analisis Penerapan Akuntansi Syariah dalam Bisnis
Judijanto, Loso
JIAKPRO: Jurnal Ilmiah Ilmu Akuntansi Profetik Vol 1 No 2 (2023): Jiakpro: Jurnal Ilmiah Akuntansi Profetik
Publisher : Prodi Akuntansi, STIE Hidayatullah, Depok
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DOI: 10.55182/jiakpro.v1i2.362
Artikel ini mengeksplorasi penerapan akuntansi syariah dalam lingkup bisnis melalui metode kualitatif deskriptif. Studi ini berfokus pada analisis bagaimana prinsip-prinsip akuntansi syariah diintegrasikan dalam praktik bisnis sehari-hari dan dampaknya terhadap kinerja bisnis. Melalui studi kasus terpilih, penelitian ini menggali pengalaman nyata perusahaan-perusahaan dalam mengadopsi akuntansi syariah, termasuk tantangan dan hambatan yang dihadapi serta strategi penyelesaian yang mereka terapkan. Penelitian ini memberikan wawasan mengenai penerapan akuntansi syariah yang tidak hanya mematuhi prinsip-prinsip Islam, tetapi juga bagaimana hal tersebut menguntungkan dalam konteks bisnis modern. Dengan mengkaji berbagai aspek akuntansi syariah, seperti pengelolaan keuangan, pengambilan keputusan investasi, dan pengukuran kinerja, artikel ini menyoroti bagaimana akuntansi syariah dapat dijadikan sebagai alat yang efektif untuk meningkatkan kinerja bisnis. Selain itu, artikel ini juga mengidentifikasi peluang yang dapat dimanfaatkan oleh perusahaan dalam penerapan akuntansi syariah, serta membahas bagaimana integrasi nilai-nilai syariah dalam praktik bisnis dapat membuka jalan bagi inovasi dan pertumbuhan berkelanjutan. Hasil penelitian ini diharapkan dapat menjadi referensi bagi para praktisi bisnis dan akuntansi dalam mengimplementasikan prinsip akuntansi syariah secara efektif, serta memberikan kontribusi terhadap literatur akademis dalam bidang akuntansi dan keuangan syariah.
E-Business Innovation on SME Resilience Model: The Moderating Role of Financial Literacy
Rosmawati, Wiwin;
Judijanto, Loso;
Amilusholihah;
Sopandi, Encep;
Arifin, Zainal;
Achmad, Fandi
Journal of Economics, Business, and Accountancy Ventura Vol. 28 No. 1 (2025): April-July 2025
Publisher : Universitas Hayam Wuruk Perbanas
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DOI: 10.14414/jebav,28(1)2025,4729
In the era of advanced digitalization, the ability of SMEs to adapt and adopt e-business innovation is a key factor to survive and compete in the global market. This study aims to determine the effect of e-business innovation in improving the resilience of SMEs and explore the extent to which financial literacy moderates the relationship between the adoption of e-business innovation and SME resilience. This research was conducted in the printing sector of Malang City, Indonesia, which has around 2,145 printing SMEs based on data from the Malang City Cooperative Office in 2023. The research method uses a quantitative approach with a Structural Equation Model (SEM) assisted by the Smart PLS application. The sampling technique used purposive sampling with a sample of 100 SMEs selected based on criteria such as business size, level of e-business technology adoption, and financial literacy. The results showed that the variables studied had a significant and positive effect so that it was accepted. In addition, strong financial literacy can strengthen the relationship between e-business innovation and SME resilience. These findings underscore the importance of improving financial literacy among SMEs as part of the strategy to maximize the benefits of ebusiness innovation in improving SMEs' business resilience.
Quantum Bayesianism: Interpretation of Probability in Quantum Mechanics
Judijanto, Loso
Journal of Tecnologia Quantica Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi
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DOI: 10.70177/quantica.v2i1.1956
Quantum mechanics presents challenges in understanding probability, which is often seen as a measure of uncertainty in quantum systems. Quantum Bayesianism (QBism) is an alternative interpretation that considers probability as an observer's subjective belief, not as an objective representation of the state of the system. This study aims to delve deeper into the role of probability in quantum mechanics through the perspective of QBism. This study aims to examine the differences between Quantum Bayesianism and traditional quantum probability interpretations, as well as analyze how QBism can provide a more dynamic understanding of probability in quantum experiments. The methods used include literature analysis to identify publication trends related to QBism as well as case studies of quantum experiments that show the application of subjective probability theory. Data is obtained from various scientific sources and the latest publications in the field of quantum physics. The results show that Quantum Bayesianism provides a more flexible and subjective approach to probability, which allows probabilities to be calculated based on the observer's beliefs and can change according to the information obtained. The study also confirms that more and more researchers are adopting QBism in their research, replacing the more traditional view of objective probability. The study concluded that QBism offers a more relevant and applicable view of probability in quantum mechanics. Although there are still limitations in practical application, QBism opens up new opportunities in the understanding and development of quantum technology in the future.
Quantum Information Theory for Network Quantum Communication
Judijanto, Loso
Journal of Tecnologia Quantica Vol. 2 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi
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DOI: 10.70177/quantica.v2i1.1957
The background of this research focuses on the importance of quantum communication in overcoming the challenges of global communication security and efficiency. Using quantum information theory, this study aims to explore the potential of network quantum communication in presenting safer and more efficient solutions. The research methods used combine hands-on experiments and analysis of quantum theory to understand how quantum communication systems can be applied in the real world. The results show that although there are still technical challenges, especially in qubit management and error correction, significant progress has been made in experiments that integrate quantum communication with satellites and optical fibers. These results open up great opportunities for the development of quantum communication technology in practical applications, especially for cryptography and secure transmission of information. The conclusion of this study highlights that despite the many challenges to be faced, this research makes an important contribution in understanding ways to develop and implement stable and efficient network quantum communication. Further research is needed to overcome technical limitations and accelerate the development of this technology on a global scale.
Topological Quantum Computing: Challenges and Potential
Judijanto, Loso;
Aziz, Safiullah;
Khan, Omar
Journal of Tecnologia Quantica Vol. 2 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi
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DOI: 10.70177/quantica.v2i1.1960
Quantum computing offers great potential for a technological revolution, but challenges related to the stability and resilience of computing systems remain a major obstacle. Topological Quantum Computing (TQC) emerged as one of the solutions to overcome this problem. This study aims to analyze the challenges and potential of TQC in the development of quantum computing that is more stable and resistant to external disturbances. The method used in this study is a literature study by analyzing secondary data from various experiments conducted by leading research institutions. The results show that TQC has the potential to improve the reliability of quantum computing, especially in reducing the error rate that often occurs in conventional quantum systems. Nonetheless, the main challenges faced are the greater scalability and integration issues of the system. The study concludes that despite the promise of TQC, the development of this technology still requires further research to overcome existing technical constraints. The future research direction needs to be focused on the development of topological qubits on a large scale and more efficient integration for practical applications.
Quantum Field Theory in Curved Spacetime
Judijanto, Loso;
Al-Khouri, Bassam;
Khatib, Rania
Journal of Tecnologia Quantica Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi
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DOI: 10.70177/quantica.v2i1.1964
Quantum field theory and general relativity are the two main pillars of modern physics. However, the two still cannot be combined consistently to explain cosmic phenomena at the microscopic level, especially in the context of curved spacetime. This research aims to explore the interaction between quantum fields and the curvature of spacetime, with a focus on the implications of quantum gravity. This research aims to understand how quantum fields interact with curved spacetime, as well as to develop a more comprehensive model of physics that combines these two concepts. The methods used include the development of mathematical models and numerical simulations to integrate quantum field theory with general relativity. The analysis was carried out by examining the impact of space-time curvature on quantum field fluctuations around massive objects such as black holes. The findings show that the curvature of spacetime has a major influence on the behavior of the quantum field, leading to modifications in energy distribution and field fluctuations. This discovery opens up new possibilities in the development of a more complete theory of quantum gravity. This study provides new insights into understanding the relationship between quantum fields and curved spacetime, as well as opening the way for further research in the field of quantum gravity and extreme cosmic phenomena.
Quantum Computing and Complexity Theory
Sucipto, Purwo Agus;
Judijanto, Loso;
Qudah, Nasser
Journal of Tecnologia Quantica Vol. 2 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi
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DOI: 10.70177/quantica.v2i1.1967
The background of this research is driven by the rapid development of quantum computing which has the potential to change the paradigm in complexity theory and computational algorithms. The purpose of this study is to explore the advantages and limitations of quantum algorithms in solving problems with high complexity, as well as to understand their role in complexity theory. The research method used involves quantum computer simulations to analyze the performance of Shor and Grover's algorithms in solving cryptographic problems and large database searches, as well as comparing them with classical algorithms. The results show that quantum algorithms have significant advantages in solving certain problems, although there are technical obstacles in quantum hardware that affect overall performance. Quantum computing has great potential in the fields of cryptography and big data processing, but challenges such as quantum errors and decoherence still have to be overcome. The conclusion of this study confirms the importance of further research in improving quantum hardware and developing more efficient algorithms, as well as opening up new opportunities for the application of quantum computing in various industries.
The Role of AI in Personalized Learning: Enhancing Creative Thinking in Online Classrooms
Judijanto, Loso;
Al-Momani, Ammar;
Hanim, Siti Aisyah;
Nampira, Ardi Azhar
Journal of Loomingulisus ja Innovatsioon Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi
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DOI: 10.70177/innovatsioon.v2i4.2363
The rapid integration of Artificial Intelligence (AI) into education has transformed the dynamics of online learning, creating opportunities for personalized learning pathways. However, the potential of AI to enhance creative thinking skills among students remains underexplored. This study aims to investigate the role of AI-driven personalized learning systems in fostering creative thinking in online classrooms. A quantitative research design with a quasi-experimental approach was applied, involving 240 university students enrolled in fully online courses. The experimental group used AI-powered adaptive learning platforms, while the control group participated in conventional online learning. Data were collected through creative thinking tests and analyzed using ANCOVA to measure the impact of the intervention. The findings indicate that AI-based personalization significantly improves students’ creative thinking, particularly in generating novel ideas, problem-solving flexibility, and originality of responses. The study concludes that AI can serve as an effective catalyst for promoting creativity in digital learning environments by tailoring content, pace, and feedback to individual learners. This research provides evidence for integrating AI tools in designing student-centered online learning models that emphasize creativity as a 21st-century skill.
The Precision Agriculture Revolution in the United States: The Utilization of Drone Technology and Big Data
Judijanto, Loso;
Zaki, Amin;
Razak, Faisal
Techno Agriculturae Studium of Research Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi
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DOI: 10.70177/agriculturae.v1i3.1589
Precision agriculture is an innovative approach that is increasingly being applied in the United States to increase agricultural productivity through the use of cutting-edge technology. The background of this research focuses on the importance of adopting modern technologies, such as drones and big data, in addressing global challenges such as climate change, resource limitations, and increasing food needs. The purpose of this study is to explore how the integration of drone technology and big data can revolutionize the agricultural sector in the United States, specifically in improving efficiency, reducing waste, and increasing crop yields. This study uses a qualitative method with a case study approach to several agricultural companies that have adopted drone technology and big data. Data collection was carried out through in-depth interviews with farmers, document analysis, and field observations regarding the implementation of the technology. The data collected was then analyzed using thematic analysis methods to identify patterns and impacts that arise from the adoption of this technology. The results show that the use of drones allows for real-time monitoring of land, early detection of plant diseases, and more efficient resource management, while big data helps in more accurate data-driven decision-making. These two technologies significantly improve the productivity and sustainability of agriculture in the study area. The conclusion of this study confirms that the integration of drone technology and big data can make a great contribution in facing the challenges of modern agriculture. Precision agriculture, with the support of technology, has the potential to be a long-term solution to improve the efficiency and yield of agricultural production.
Innovation in Vertical Agriculture in Dutch Cities: Sustainable Solutions with Modern Hydroponics
Judijanto, Loso;
Chai, Nong;
Tubangsa, Ian
Techno Agriculturae Studium of Research Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi
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DOI: 10.70177/agriculturae.v1i3.1590
Vertical agriculture has emerged as an innovative solution to the challenge of food security in densely populated urban areas such as those in the Netherlands. The background of this research is driven by the need to find more efficient and sustainable agricultural methods amid the limitations of conventional agricultural land. The purpose of this study is to examine the potential application of modern hydroponic technology in vertical farming systems in urban Netherlands, as well as to analyze its impact on environmental and economic sustainability. This study uses a qualitative method with a case study approach, where data is collected through interviews with agricultural experts, literature analysis, and direct observation on vertical farming facilities using hydroponic technology. The results show that vertical farming systems with hydroponic technology are able to reduce water use by up to 90% compared to traditional agriculture, as well as increase crop production up to 3 times on the same land area. In conclusion, hydroponic vertical agriculture innovations not only provide solutions to urban land limitations, but also support more environmentally friendly and sustainable agricultural practices. However, challenges in terms of initial costs and technology are still the main obstacles that need to be overcome for wider implementation.