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DAMPAK KEBIJAKAN RELAKSASI PAJAK TERHADAP KEPATUHAN DAN PENERIMAAN PAJAK SELAMA PANDEMI COVID-19 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 analyse the impact of tax relaxation policies implemented by the government during the COVID-19 pandemic on taxpayer compliance and state tax revenue. Using a literature review method, this study examines literature from various sources, such as scientific journals, government reports, and official documents related to tax relaxation policies. The analysis results show that tax relaxation policies provide significant benefits for taxpayers, particularly in alleviating financial burdens and maintaining business continuity amid the economic pressures caused by the pandemic. However, the effectiveness of these policies in improving taxpayer compliance is greatly influenced by the quality of socialisation, understanding, and ease of access to digital tax services. On the other hand, tax relaxation has an impact on a decline in state revenue in the short term, even though it functions as an instrument to support the national economy and help stabilise the economy. Thus, the success of tax relaxation policies is highly dependent on continuous monitoring, education, and evaluation so that the incentives provided are truly on target and able to support sustainable national economic recovery.
THE ROLE OF ARTIFICIAL INTELLIGENCE AND MACHINE LEARNING IN PRECISION TARGETING: REVOLUTIONIZING MARKETING STRATEGIES Silvia Ekasari; Loso Judijanto; Arnes Yuli Vandika
Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2024): Maret
Publisher : ADISAM PUBLISHER

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Abstract

Digital marketing has undergone rapid evolution in recent years. The development of machine learning and artificial intelligence (AI) is one of the major shifts affecting the marketing environment (ML). This technology has completely changed how businesses engage with their clientele and maximize their advertising budgets. Artificial intelligence refers to the ability of a computer or system to imitate human intelligence. In the context of digital marketing, AI can be used to quickly and efficiently analyze data, identify patterns and provide valuable insights. With artificial intelligence, companies can make smarter decisions and optimize their marketing campaigns based on deeply analyzed data. The method used in this article is the study method. Literature studies can be obtained from various sources, including journals, books, documentation, the internet and libraries. This research discusses the definition of AI and ML, the transformation of the marketing sector by digital platforms and data analytics, the exploration of precision marketing and its increasing relevance in the digital era, the role of AI and ML in data mining for precision targeting, the contribution of AI in creating more granular customer segments, and the study of ML in predictive analytics to anticipate customer behavior.
EVALUATION OF THE IMPACT OF ARTIFICIAL INTELLIGENCE ON EDUCATIONAL EQUALITY Loso Judijanto; Erwin Yulianto; Andri Sungkowo
Jurnal Ilmu Pendidikan dan Kearifan Lokal Vol. 4 No. 2 (2024): April
Publisher : CV. ADIBA ASIHA AMIRA

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Abstract

In this study, an assessment of the impact of artificial intelligence (AI) on educational equality was carried out. Through the analysis of literature and related research, the aim of this research is to identify how AI can contribute to improving accessibility, personalization, and equality in education. The research methods used involve searching for articles and scientific journals related to artificial intelligence and education, as well as in-depth analysis of such findings. The results of this study show that AI has great potential in supporting personalised learning approaches, reducing gaps in access to education, and identifying and addressing biases in the education system. Careful and sustained AI evaluation is important to ensure that the implementation of this technology has a positive impact on educational equality.
Pengaruh Insentif Pajak dan Cash Flow Terhadap Konservatisme Akuntansi Yoseb Boari; Emi Yulia Siska; Shofia Yunus Manginte; Diah Hari Suryaningrum; Loso Judijanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4613

Abstract

This research aims to analyze the influence of tax intensity and cash flow on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research using panel balance data collected using documentation techniques obtained via the website www.idx.co.id and the official website of each company which is analyzed using panel data regression using the SPSS analysis tool. The sample in this research was 150 manufacturing companies with a sampling technique using purposive sampling technique. The results of research using partial tests show that tax intensification has a negative and significant effect on accounting conservatism, cash flow has a positive and significant effect on accounting conservatism.
Analisis Kebijakan Lingkungan Terhadap Pemanfaatan SDM Dalam Mendukung SDGS Dalam Perspektif Hukum Loso Judijanto; M. Ainur Ridlo; Arief Fahmi Lubis; Zulfa Zainuddin; Adi Widjajanto
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.7996

Abstract

Penelitian ini menganalisis dampak kebijakan lingkungan terhadap pemanfaatan sumber daya manusia (SDM) dalam mendukung tujuan pembangunan berkelanjutan (SDGs) dari perspektif hukum. Dalam era transisi hijau, kebijakan lingkungan menjadi instrumen penting dalam mendorong inovasi dan peningkatan kapasitas SDM yang berorientasi pada keberlanjutan. Studi ini menggunakan pendekatan kualitatif dengan metode fenomenologi untuk memahami implementasi kebijakan lingkungan di tingkat nasional dan daerah. Data diperoleh melalui analisis kebijakan, wawancara dengan pemangku kepentingan, serta studi literatur dari penelitian terdahulu (2015-2025). Hasil penelitian menunjukkan bahwa kebijakan lingkungan berkontribusi terhadap peningkatan keterampilan tenaga kerja dalam sektor energi terbarukan, pengelolaan limbah, serta industri hijau lainnya. Namun, implementasi kebijakan masih menghadapi berbagai tantangan, termasuk kurangnya koordinasi antar lembaga, rendahnya keterampilan teknis SDM, serta partisipasi masyarakat yang masih terbatas. Di beberapa daerah, kebijakan berjalan efektif dengan dukungan akademisi dan sektor swasta, sementara di daerah lain masih terdapat kesenjangan dalam penerapan regulasi dan pengembangan SDM. Implikasi dari penelitian ini menegaskan perlunya kebijakan lingkungan yang lebih adaptif dan inklusif dalam pengelolaan SDM. Sinergi antara pemerintah, akademisi, dan sektor industri menjadi kunci utama dalam memastikan kebijakan lingkungan tidak hanya berdampak ekologis, tetapi juga meningkatkan daya saing tenaga kerja dan mendukung pembangunan ekonomi berkelanjutan. Oleh karena itu, perumusan kebijakan berbasis bukti serta peningkatan investasi dalam pendidikan dan pelatihan SDM hijau menjadi langkah strategis menuju pencapaian SDGs.
THE IMPACT OF ARTIFICIAL INTELLIGENCE AND AUTOMATION: A LITERATURE REVIEW ON INDUSTRIAL TRANSFORMATION Loso Judijanto; Mohammad Ahmad Bani Amer; Iyad Abdallah Al- Shreifeen
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 1 (2025): JANUARY
Publisher : Adisam Publisher

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Abstract

This research explores the impact of artificial intelligence (AI) and automation on industrial transformation through a comprehensive literature review. The findings show that AI and automation have the potential to improve operational efficiency, productivity and innovation across a range of sectors, including manufacturing, services, healthcare and finance. However, the application of these technologies presents significant challenges, such as the reduction of traditional employment, the need to develop new skills, and ethical and data security issues. The study highlights the importance of investment in technology infrastructure, workforce training, and organisational culture adaptation to reap the maximum benefits of AI and automation. In addition, mitigation strategies and the formation of strategic partnerships are recommended to overcome negative impacts and ensure the success of industrial transformation in the digital age.
ARTIFICIAL INTELLIGENCE AND AUTOMATION: AN ANALYSIS OF THE LITERATURE ON INNOVATION AND PRODUCTIVITY Loso Judijanto; Hadenan Towpek
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 1 (2025): JANUARY
Publisher : Adisam Publisher

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Abstract

This article analyses the existing literature on the impact of artificial intelligence (AI) and automation on innovation and productivity. With the increasing adoption of these technologies across sectors, there has been a significant shift in the way business operations and strategies are conducted to achieve higher efficiency and develop new products and services. On the other hand, the article also highlights the challenges that need to be overcome, including potential disruptions in the labour market and the need for retraining of the workforce. Through comprehensive analysis, the paper offers insights into how AI and automation can be maximised to drive economic growth while ensuring social welfare.
SYNTHESIZING SOCIAL MEDIA INTO THE FABRIC OF RELIGIOUS EDUCATION: EXPLORING ADVANTAGES, CONFRONTING COMPLEXITIES, AND UNRAVELLING FAR-REACHING IMPLICATIONS Nana Suryapermana; Loso Judijanto; Yahdinil Firda Nadirah; Dede Gustian; Moch. Subekhan
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 1 (2024): JANUARY
Publisher : Adisam Publisher

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Abstract

This study delves into integrating social media into religious education, examining its advantages, complexities, and far-reaching implications.We used a mixed-methods research design to survey and interviewed educators, students, and administrators across diverse religious education settings. Quantitative analysis revealed that 70% of participants acknowledged heightened student engagement through social media, while 62% recognized its positive impact on learning outcomes. However, 45% expressed concerns about ethical considerations, and 55% found the integration challenging. Qualitative insights unveiled a rich tapestry of community building and collaborative learning juxtaposed with challenges related to online etiquette and the digital divide. The study contributes to the field by validating the positive outcomes of social media integration in religious education while emphasizing unique ethical considerations. Limitations include the potential for response bias and a focus on a specific timeframe. Recommendations for future research include longitudinal studies and comparative analyses across religious traditions. In conclusion, this research illuminates the complex interplay of technology, ethics, and tradition in religious education, offering insights for educators, policymakers, and researchers navigating this dynamic landscape.
CHANGE IN SOCIETY IN MODERN DIGITAL AGE SOCIETIES Bernadus Wibowo Suliantoro; Farida Asy'ari; Loso Judijanto; Firmansyah, Firmansyah; Abdul Rozak
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 2 (2024): FEBRUARY
Publisher : Adisam Publisher

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Abstract

This article provides an overview of social change in modern society, covering drivers, types of change, impacts, and challenges faced. Factors such as technological development, globalization, urbanization, demographic change, and cultural change play a major role in social change. Social change can affect social structures, value systems, individual behaviour, and social group dynamics. Impacts include new opportunities and instability, while challenges include socio-economic gaps, meeting basic needs, cultural integration, changing social identities, and eradicating access to resources. This journal provides important insights for policymakers, researchers, and social practitioners in the face of ever-increasing social change.
INTERCULTURAL COMMUNICATION CHALLENGES IN DIGITAL COMMUNICATION: A GLOBAL PERSPECTIVE Loso Judijanto; Vera Aryani
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 1 (2025): JANUARY
Publisher : Adisam Publisher

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Abstract

Linguistic differences and cultural norms are often a major source of misunderstanding and tension in digital interactions. Language barriers can reduce the effectiveness of information exchange, while differences in etiquette and communication styles can affect the quality of communication and coordination between cultures. Differences in access to technology also contribute to unequal participation in global digital communication. Therefore, concerted efforts are needed from technology providers and international organisations to create platforms that are more inclusive and responsive to cultural diversity. Improved cross-cultural education and digital literacy are key to addressing these challenges and supporting harmonious interactions online.
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 Adiasih, Ning 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 Bahrun Thalib Baso Intang Sappaile, Baso Intang Basri 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 Egidius Fkun Eka Suci Apriliyani Eka Supriatna Elly Siti Nurliyah Ellyta Elmiwati Elmiwati Elvina Safitri Emi Yulia Siska Endah Rantau Itasari, Endah 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 Fitriani Abdullah Frida Utami, Rhisty Fuadah Johari Gautama Sastra Waskita Gingga Prananda Gusma Afriani Hadenan Towpek Hadi Purnomo Hadi Subeno Hakim, Nur Haridah Saputra, Muhammad Haryanto, Haryanto 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 Ilham Wahyu Budiaji Iman Hikmat Nugraha 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 Karman 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 Lukman Hakim 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 Megandhi Gusti Wardhana 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 Oskar Hutagaluh 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 Apriliani Rina Destiana Rinda Riztya Risnawati Risnawati Risqah Amaliah Kasman Riyanti, Apriani 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 Sulaiman Sulistiani, Indah Suroso Suroso Syafril Barus Syahruddin Mahmud, Syahruddin Syamsu Rijal Syamsul Muqorrobin Syarifuddin Syarifuddin Syatria Adymas Pranajaya Tamaulina Br. Sembiring 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 Yeti Rohayati Yolanda Effendy Yoseb Boari Yudi Hendrilia Yun Risnawati Yupiter Mendrofa Zohaib Hassan Sain Zoni, Lapas Zulfa Zainuddin Zulvia Trinova