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All Journal Journal of Educational Research and Evaluation Jurnal EDUTECH Undiksha Iqtishoduna: Jurnal Ekonomi Islam Jurnal Informasi dan Teknologi IJGIE (International Journal of Graduate of Islamic Education) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH EDUKATIF Jurnal Aktiva : Riset Akutansi dan Keuangan Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) juremi: jurnal riset ekonomi MUSHAF JOURNAL: Jurnal Ilmu Al Quran dan Hadis Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Teknologi dan Manajemen Industri Terapan ZAHRA: JOURNAL OF HEALTH AND MEDICAL RESEARCH Journal of Community Dedication Jurnal Ilmu Pendidikan dan Kearifan Lokal (JIPKL) Proceedings of The International Conference on Business and Economics Jurnal Administrasi Negara JK Jurnal Kesehatan JIP: Jurnal Ilmu Pendidikan Jurnal REKOMEN (Riset Ekonomi Manajemen) Indonesian Journal of Education (INJOE) MULTIPLE: Journal of Global and Multidisciplinary Jurnal Ekonomi dan Bisnis Journal of Vocational, Informatics and Computer Education Journal International Journal of Teaching and Learning (INJOTEL) Jurnal Komunikasi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Indonesia Journal of Engineering and Education Technology (IJEET) Journal Economic Excellence Ibnu Sina Jurnal Pengabdian Masyarakat dan Riset Pendidikan TARBIYATUL ILMU: Jurnal Kajian Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of International Multidisciplinary Research The Journal of Artificial Intelligence and Development Adpertens ; Jurnal Ekonomi dan Manjemen International Journal of Social and Education (INJOSEDU) Journal of Ekonomics, Finance, and Management Studies PESHUM Prosiding Seminar Nasional Indonesia
Loso Judijanto
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Good Corporate Governance As A Moderating Variable Of The Influence Of Green Accounting Variables On Environmental Performance Kusiyah; Rieneke Ryke Kalalo; Arifia Nurriqli; Loso Judijanto; Mega Arisia Dewi
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.916

Abstract

This research is a quantitative study with an explanatory approach, which uses the three studies mentioned above as a fundamental basis for creating hypotheses, building hypotheses accompanied by arguments, and testing the hypotheses. Research data is needed to confirm the hypothesis. The research data used in this article is primary data that researchers obtained from ten environmental managers at BUMN companies under Rajwali Nusantra Indonesia. The data obtained by the researcher contains ten questions, including four questions about Green Accounting, four about Environmental Performance, and two about Good Corporate Governance. The data obtained by the researcher was analyzed using the smart PLS 4.0 analysis tool. The results in this article show that all hypotheses in this study can be accepted and proven. In the first hypothesis in this study, the Green Accounting variable can have a positive relationship direction and a significant influence on Environmental Performance. This is because the  ​​P-value is positive and is below the significance level of 0.05, namely 0.003. These results mean that the better the Green Accounting is, the more funds a company can save on environmental expenditures, such as environmental accidents, and so on. This can improve Environmental Performance. In the following hypothesis, the Good Corporate Governance variable can also strengthen the influence of the Green Accounting variable on Environmental Performance. The same thing indicates this: the  ​​P-value in the second column is positive and below the significance level of 0.05, namely 0.000.
Tax Sanctions as a Moderating Variable of the Influence of E-Filling on Taxpayer Compliance: Penelitian Bobby Ferly; Rieneke Ryke Kalalo; Loso Judijanto; Agnes Soukotta; Elvina Safitri
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1660

Abstract

This research is a quantitative study with an explanatory approach, namely an approach that inspires previous research and modifies the research being carried out by adding new variations in the form of moderating variables. The data used in this study are primary data that researchers obtained from fifty tax officials and fifty taxpayers spread throughout Indonesia. The data obtained by the researcher was analyzed using the smart LS 4.0 analysis tool. The result in this article show all hypotheses used in this study can be accepted and proven. In the first hypothesis, the E-Filling variable can have a positive relationship direction and a significant influence on the Taxpayer Compliance variable. This is because the P-Values ​​are positive and below the significance level of 0.05, namely 0.008. This means that the implementation of E-Filling can make someone know more precisely how much tax should be paid and immediately decide to pay tax. This, of course, can increase Taxpayer Compliance. In the next hypothesis, the Tax Sanctions variable can also moderate the influence of the e-Filling variable on the Taxpayer Compliance variable because the P-Values ​​are positive and below the significance level of 0.05, namely 0.000, which is more significant than direct testing.
THE EFFECTIVENESS OF CHARACTER EDUCATION IN IMPROVING STUDENT DISCIPLINE IN ELEMENTARY SCHOOLS Loso Judijanto; Moh. Miftahul Arifin; Kadek Dedy Herawan
Indonesian Journal of Education (INJOE) Vol. 5 No. 3 (2025)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to examine the effectiveness of character education in improving student discipline in elementary schools through a literature review approach. Character education is an important aspect in the world of education, especially in forming disciplined behavior from an early age. This study analyzes various sources such as journal articles, theses, and books that are relevant and published in the last ten years. The results of the study indicate that the implementation of character education integrated into subjects, extracurricular activities, and school culture has a positive impact on improving student discipline. Supporting factors such as principal leadership, teacher and parent involvement, and adequate facilities also strengthen the success of this program. On the other hand, limited teacher training and inconsistent application of values ​​are major obstacles. This study concludes that character education that is implemented in a planned, consistent, and collaborative manner has proven effective in forming disciplined behavior in elementary school students.
Integration of Strategic Management and Organizational Culture in Enhancing Corporate Resilience in the Digital Era Loso Judijanto; Titis Sri Wulan; Otje Herman Wibowo; Rean Mitasari; Andreas Recki Prasetyo
Jurnal Informasi dan Teknologi 2025, Vol. 7, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.vi0.680

Abstract

The rapid advancement of digital technology has transformed the global business landscape, presenting both opportunities and challenges for organizations. This study examines the integration of strategic management and organizational culture as a critical factor in enhancing corporate resilience in the digital era. Using a qualitative case study approach, data were collected from selected medium- and large-scale companies in Indonesia across diverse sectors, including manufacturing, technology, finance, and services. The findings reveal that strategic alignment between digital initiatives and cultural values significantly strengthens organizations’ adaptability to technological disruptions and market uncertainties. The study highlights the pivotal role of digital leadership in bridging strategic objectives with cultural practices. Leaders who promote innovation, collaboration, and flexibility were found to inspire employees to engage in continuous learning and proactive adaptation, thereby reinforcing resilience. Moreover, organizations with adaptive and innovation-driven cultures demonstrated greater capability in responding quickly to market changes and crises. Human resource practices aligned with cultural values further enhanced employee engagement and commitment, supporting the implementation of strategic initiatives effectively. In addition, the use of digital tools such as cloud-based systems and predictive analytics, combined with transparent communication with stakeholders, was identified as a key enabler of resilience. These tools not only improved operational efficiency but also strengthened stakeholder trust, ensuring continued support during uncertain times. Overall, the integration of strategic management and organizational culture, supported by digital leadership and technology, creates a comprehensive framework for building sustainable resilience. The study offers valuable insights and practical recommendations for organizations seeking to adapt and thrive in an increasingly dynamic and competitive digital business environment.
Enhancing Undergraduate Research Writing Using ChatGPT: Effectiveness, Student Perceptions, and Ethical Implications Taufikin, Taufikin; Loso Judijanto; Nurhayati, Sri
Jurnal Edutech Undiksha Vol. 13 No. 1 (2025): June
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jeu.v13i1.94305

Abstract

The limited academic writing skills of undergraduate students often hinder their ability to produce coherent, critical, and argumentative scholarly work. The lack of adaptive interventions in writing instruction further exacerbates this challenge, particularly in the digital era that demands the integration of technology. This study aims to analyze the effectiveness of ChatGPT in enhancing students’ academic writing quality, explore students’ perceptions of its use, and examine the emerging ethical implications. Employing a mixed-methods design, the study involved 114 undergraduate students who participated in AI-assisted writing training. Data were collected through writing tests (pre-test and post-test), closed-ended questionnaires, and open-ended interviews. Research instruments included an academic writing rubric and a Likert-scale perception survey. Data analysis was conducted using paired t-tests for quantitative data and thematic analysis for qualitative data. The findings revealed a significant improvement of 29.2% in students’ academic writing performance. Furthermore, 92% of respondents perceived ChatGPT as effective in supporting idea development and paragraph organization. However, concerns were also raised, with 65% reporting potential dependency and 48% struggling to distinguish between AI generated content and their own work. These results indicate that ChatGPT has the potential to serve as an innovative learning tool in academic writing, yet its application requires appropriate pedagogical strategies and regulatory frameworks to minimize ethical risks in higher education.
ANALISIS PERATURAN PAJAK UNTUK EKONOMI DIGITAL DAN TRANSAKSI E-COMMERCE Caroline, Caroline; Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

The rapid growth of the digital economy and e-commerce transactions has presented significant challenges for traditional taxation systems. The high level of cross-border activity and the lack of physical presence of digital businesses make it difficult to determine tax jurisdiction and apply appropriate tax rules. This study discusses the urgency of updating tax regulations in response to the complexities of the digital economy, including the concept of ‘digital nexus’ and various approaches such as digital service tax (DST). Additionally, the importance of international coordination and strengthening national infrastructure is highlighted as efforts to avoid double taxation while creating a fair and effective tax governance framework. With a holistic policy strategy, these challenges can be transformed into opportunities to support sustainable growth in technology-driven economies.
PENGELOLAAN LIMBAH PERTANIAN SEBAGAI SUMBER ENERGI TERBARUKAN Loso Judijanto; Al-Amin
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

The management of agricultural waste as a renewable energy source offers an innovative approach to addressing environmental issues and the growing demand for energy. Agricultural waste, such as straw, husks, and livestock manure, has the potential to be processed into biogas, bioethanol, and biomass using various technologies such as anaerobic digesters and pyrolysis. This utilization not only reduces greenhouse gas emissions but also optimises underutilised resources. In addition to providing added value to the agricultural sector, the energy produced reduces dependence on fossil fuels and generates organic fertilisers that improve soil quality. Thus, the management of agricultural waste as a renewable energy source provides significant economic and environmental benefits and contributes to sustainable energy development.
MENGHADIRKAN SOLUSI KETAHANAN PANGAN MELALUI PERTANIAN ORGANIK: PERSPEKTIF LITERATUR Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

Organic farming is increasingly recognised as a strategic solution for achieving sustainable food security in Indonesia. This system emphasises the use of natural materials without synthetic fertilisers and pesticides, thereby maintaining soil health, improving crop quality, and reducing negative impacts on the environment. Literature reviews indicate that organic farming not only produces safer and more nutritious food but also contributes to increased farmer income through higher product prices and growing market demand. However, the development of organic farming in Indonesia still faces various challenges, such as complex certification processes, limited farmer knowledge, and uneven market access. Therefore, policy support, education, and technological innovation are needed to enable organic farming to develop optimally and play a greater role in achieving healthy, self-reliant, and sustainable national food security.
PERAN TEKNOLOGI BLOCKCHAIN DALAM MENINGKATKAN TRANSPARANSI PEMERINTAHAN Axelon S Renyaan; Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to examine the role of blockchain technology in improving government transparency through a literature review approach. Blockchain is a decentralised digital recording system with key characteristics such as transparency, security, and data immutability, making it capable of addressing various classic problems in government bureaucracy, such as corruption, data manipulation, and administrative inefficiency. Through literature analysis, this study found that blockchain implementation can create a record-keeping system that is openly auditable by the public, promote bureaucratic efficiency through the automation of administrative processes using smart contracts, and enhance public trust in the government. However, behind these significant opportunities lie challenges that must be addressed, such as cultural resistance, infrastructure limitations, the need for clear regulations, and data privacy protection. Therefore, cross-sector collaboration, strengthened regulations, and education are key to the successful implementation of blockchain to achieve more transparent, efficient, and accountable governance in the future.
EFEKTIVITAS KEBIJAKAN INSENTIF PAJAK DALAM MENANGGULANGI DAMPAK EKONOMI PANDEMI COVID-19 DI INDONESIA Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

The COVID-19 pandemic has put significant pressure on Indonesia's economy, particularly on micro, small, and medium enterprises (MSMEs), which are the backbone of the national economy. To address this crisis, the Indonesian government has implemented various tax incentive policies as part of the National Economic Recovery (PEN) programme to maintain business continuity and promote economic recovery. This study uses a literature review method with a qualitative approach to analyse the effectiveness of tax incentive policies in mitigating the economic impact of the COVID-19 pandemic in Indonesia. The results of the study indicate that tax incentive policies, such as Government-Bearing Income Tax (PPh) 21, Final Income Tax (PPh) for MSMEs (DTP), exemption from Income Tax (PPh) 22 on imports, and reduction of Income Tax (PPh) 25 instalments, have made a positive contribution in alleviating the tax burden, maintaining cash flow, and increasing the resilience of businesses amid the economic crisis. However, the effectiveness of these policies still faces several challenges, such as the suboptimal utilisation of incentives across all sectors, insufficient outreach, and issues of misdirected targeting in the distribution of incentives. The evaluation also shows that most businesses have utilised the incentives, but tax revenue collection has decreased as a consequence of these policies, though this decline is deemed reasonable to maintain national economic stability. Overall, tax incentive policies during the pandemic can be considered quite effective in supporting national economic recovery, maintaining employment, and encouraging household consumption, although improvements are needed in socialisation, supervision, and simplification of procedures so that the benefits can be felt more widely and accurately targeted.
Co-Authors Abda Abda Abdul Haq AS Abdul Muid Fabanyo ABDUL ROZAK Abdul Wahab Syakhrani abdur rohman Ach. Shobri Achmad Farchan Adel, Adelia Angraeni Adi Widjajanto Aep Saepuloh Aferiaman Telaumbanua Affandy Agusman Aris Agnes Soukotta Agry Alfiah Agus Nursalim Agustin Nurya Savitri Ahmad Rizani Aini Nurul Akib Akib Al-Amin Alfiana Alfiana Alfiana Alim Hardiansyah Amândio de Araújo Sarmento Amir Machmud, Amir Andreas Recki Prasetyo Andri Sungkowo Andro Ruben Runtu Andueriganta Fadhlihi Anggi Setya Prayoga Anggriani Husain Anita Widyawati Anjana Prusty Ansori Antono Damayanto Archristhea Amahoru Ariawan Ariawan Arief Fahmi Lubis Arief Yanto Rukmana Arifia Nurriqli Aris Susanto Armalia, Widya Arnes Yuli Vandika Arsyil Majid, Dzul Asdar Ahmad Asfahani Asfahani Aslan Aslan Aslan Aslan, Aslan Asri Ady Bakri Awaluddin Awaluddin Axelon S Renyaan Ayi Abdurahman Baso Intang Sappaile, Baso Intang Bernadus Wibowo Suliantoro Bobby Ferly Bucky Wibawa Karya Guna Budi Mardikawati Caroline Caroline Christine Riani Elisabeth Cristofer Sumiok Darma Jasuli Darmun Darry Christine Silowaty Purba Dede Gustian Dedi Harianto Diah Hari Suryaningrum Digvijay Pandey Dimas Puji Santosa Dina Destari Dina Indriyani Dwi Hadita Ayu Edwin Aldrin W. Sanadi Edy Susanto Eka Suci Apriliyani Eka Supriatna Elly Siti Nurliyah Ellyta Elmiwati Elmiwati Elvina Safitri Emi Yulia Siska Endang Yuda Nuryenda Entin Solihah Era Purike Era Purike Erwin Erwin Yulianto Euis Eka Pramiarsih Fadlullah Fahmi Sulaiman Farhan Ferian Farida Akbarina Farida Asy'ari Fauzi, Muhammad Sukron Fauziah Nur Hutauruk Fenni Yufantria Fina Diana Fionasari, Richa Firmansyah Firmansyah Fitriah Suryani Jamin Frida Utami, Rhisty Fuadah Johari Gautama Sastra Waskita Gingga Prananda Gusma Afriani Hadenan Towpek Hadi Purnomo Hadi Subeno Hakim, Nur Haridah Saputra, Muhammad Hasdiana Hasdiana Hasni Noor Heni Pujiastuti Henny Noviany Henny Sanulita Heriani Heriani Herlina Lidiyawati Herwantono Hery Widijanto Hety Devita Hevi Susanti Hudson Sidabutar Hurulaini Sekar Azzahra Husna Amin Iiz Izmuddin Ika Zakiah Ilham Samanlangi Imelda Christine Kansil Indah Sulistiani Indah Wati Irwan Moridu Ismaul Fitroh Iwan Harsono Iwan Kusnadi Iwan Setiawan Iyad Abdallah Al- Shreifeen Jackson Yumame Jasman Jeranah Joni Bungai Kadek Dedy Herawan Khaeruman Khurshed Iqbal Klemens Mere Komalasari, Nur Aziza Kristiono, Natal Kristopo, Kristopo Kusiyah Lake, Floribertha Latif Karim Lestari, Nana Citrawati Listiana Sri Mulatsih Lola Yustrisia Luckhy Natalia Anastasye Lotte Lukis Alam Lumbantoruan, Jitu Halomoan M. Ainur Ridlo M. Amin Fatulloh M. Anwar Aini M. Hamdy Meydiansyah M. Syarif M. Yusuf Bahtiar, M. Yusuf Maharani, Andina Mahelan Prabantarikso Mahidin Fahmie Majidah Khairani Marjono Marjono Marzuki Marzuki Marzuki Mega Arisia Dewi MELIA ROZA Melly Susanti Melyana R Pugu Mesis Rawati Miftahul Ulum Mirza A Malik Mistari Ulfa Moch. Iqbal Zulfikar Pd Moch. Subekhan Mochammad Imron Awalludin Moh. Miftahul Arifin Mohamad Khairi Bin Haji Othman Mohammad Ahmad Bani Amer Mohammad Anwar Mohd Syahrin Mokhamad Eldon Muh Syamsul Arifin Muh. Abduh Anwar Muh. Dzihab Aminudin S Muh. Rezky Naim Muhammad Ade Kurnia Harahap Muhammad Azizi Muhammad Guruh Nuary Muhammad Hendra Muhammad Ichsan Abda Muhammad Masykur Abdillah Muhammad Syafri Muhammad Syaiful Muhammad Syaiful Muhammadong Muhdi Late Mukti Ali muriyanto, muriyanto Mustanir, Fiqrul Mustopa N, Amina Ramadana Naf’an Torihoran Naheria Nana Suryapermana Nganta Ginting, Jimmy Nijma Ilma, Ajeng Faizah ningrum, dedah - Nisa Miftachurohmah Nova Krisnawati Novia Nelza Novianty Djafri Nuralfin Anripa Nuril Huda Nurussama Okta Karneli, Okta Otje Herman Wibowo Parni, Parni Pikir Wisnu Wijayanto Pirmanta Sebayang Raden Ayu Trisnayoni Raden Mohamad Herdian Bhakti Rafika Nisa Rahma Helal Al_ Jbour Rahmat Shodiqin Rani Noeraeni Rean Mitasari Reihan Putri Rengga Yudha Santoso Rerin Maulinda Reza, Heru Kreshna Rezkiyah Hoesny Ridwan Rieneke Ryke Kalalo Rina Destiana Rinda Riztya Risnawati Risnawati Risqah Amaliah Kasman Riyanti, Apriani Rohayati, Yeti Romadhon Rony Sandra Yofa Zebua Rosdiana Rosdiana Rosdiana Rossa Ramadhona Rosyida Nurul Anwar Saefrudin Saefrudin Samar A. El-Farra Samsidar Sari Agusliana Sari Mariahma Nova Sipayung Septina Elida Setyawan, Antonius Ary Setyo Wibowo, Edy Shofia Yunus Manginte Shohib Muslim SILVIA EKASARI Siti Indah Sri Mulyono Sri Nurhayati Sri Widiastuti Sufia Widi Kasetyaningsih Sukron Fauzi Sulistiani, Indah Suroso Suroso Syafril Barus Syahruddin Mahmud, Syahruddin Syamsu Rijal Syamsul Muqorrobin Syarifuddin Syarifuddin Syatria Adymas Pranajaya taufikin, taufikin Teguh Wibowo Teti Anggita Safitri, Teti Anggita Titis Sri Wulan Triani Patra Pertiwi Ulin Naini Untung Mhdiarta Upus Piatun Khodijah Utomo, Jepri Vera Aryani Wahab Wahyudin Rahman Wakhibah Dwi Khusnah Wandi Nduru, Sastra Wendy Souisa Wewis Gilang Sari Wilson Sitopu, Joni Yadi Suryadi Yahdinil Firda Nadirah Yolanda Effendy Yoseb Boari Yudi Hendrilia Yun Risnawati Yupiter Mendrofa Zohaib Hassan Sain Zoni, Lapas Zulfa Zainuddin Zulvia Trinova