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All Journal Journal of Educational Research and Evaluation Iqtishoduna: Jurnal Ekonomi Islam Pena Justisia: Media Komunikasi dan Kajian Hukum 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 Berajah Journal juremi: jurnal riset ekonomi Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Proceedings of The International Conference on Business and Economics Jurnal REKOMEN (Riset Ekonomi Manajemen) MULTIPLE: Journal of Global and Multidisciplinary Indonesia Journal of Engineering and Education Technology (IJEET) Journal Economic Excellence Ibnu Sina Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of International Multidisciplinary Research The Journal of Artificial Intelligence and Development Adpertens ; Jurnal Ekonomi dan Manjemen Journal of Ekonomics, Finance, and Management Studies PESHUM Prosiding Seminar Nasional Indonesia Jurnal Administrasi Negara INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Loso Judijanto
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Effect of Leverage, Profitability and Operating Capacity on Financial Distress in Manufacturing Companies Listed on The Indonesia Stock Exchange Yolanda Effendy; Awaluddin Awaluddin; Loso Judijanto; Luckhy Natalia Anastasye Lotte; Al-Amin; Hadi Subeno
Proceeding of The International Conference on Business and Economics Vol. 2 No. 1 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i1.1592

Abstract

This study aims to examine whether leverage, profitability and operating capacity affect financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used is secondary data obtained from www.idx.co.id website. Determination of samples in research using porpusive sampling methods with special criteria. The results of the analysis are known to be a significant value of leverage of 0.000 < 0.05 with a calculation of -4.862 < table 1.992, so the variable leverage has a significant negative effect on financial distress conditions. The significant value on profitability is 0.000 < 0.05 with a count of 9,196 > table 1,992. So the probability variable has a significant positive effect on financial distress conditions. Significant value in Operating Capacity of 0.000 < 0.05 with a calculation of 8.422 > table 1.992, So operating capacity has a significant positive effect on financial distress.
Analysis of the Relationship between Capital Structure and Stock Performance to Profitability and Financial Risk in Start-ups in Indonesia Loso Judijanto; Marjono, Marjono; Christine Riani Elisabeth
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 2 (2024): Juni 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i2.241

Abstract

Penelitian ini melihat hubungan antara risiko keuangan, profitabilitas, kinerja saham, dan struktur modal perusahaan-perusahaan di Indonesia. Untuk mengevaluasi hipotesis penelitian, pemodelan persamaan struktural dengan kuadrat terkecil parsial (SEM-PLS) digunakan untuk menganalisis sampel 110 perusahaan rintisan dari berbagai sektor di Indonesia. Hasil penelitian menunjukkan korelasi positif yang kuat antara struktur modal dan risiko keuangan serta antara struktur modal dan profitabilitas dan kinerja saham. Sementara itu, ditemukan bahwa tidak ada korelasi yang berarti antara risiko keuangan dan kinerja saham. Menurut temuan ini, leverage yang cerdas dapat membantu pengusaha Indonesia menjadi lebih menguntungkan, tetapi untuk mengurangi risiko keuangan, mereka harus mempertimbangkan dengan cermat trade-off dari mengambil lebih banyak utang. Perusahaan rintisan dapat meningkatkan kinerja keuangan dan ketahanan mereka dalam lingkungan bisnis yang bergerak cepat dengan berkonsentrasi pada metode yang dapat meningkatkan kinerja saham dan menerapkan pendekatan yang seimbang terhadap manajemen struktur modal.
TAX POLICIES THAT SUPPORT INNOVATION COMPETITIVENESS OF SMALL BUSINESSES IN INDONESIA Heru Kreshna Reza; Cristofer Sumiok; Loso Judijanto; Melly Susanti
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9441

Abstract

This study examines the impact of tax policy, competitive challenges, access to capital, and tax digitalization on the growth of MSMEs in Indonesia. The reduction of the Final Income Tax (PPh) rate and the exemption of PPh for entrepreneurs with a turnover of up to IDR 500 million per year have eased the financial burden of MSMEs and increased their production capacity. However, cartel and monopoly practices remain an obstacle to business competition. While the Kredit Usaha Rakyat (KUR) program improves access to capital, information about the program should be expanded, especially in remote areas. While not all MSMEs are ready to adopt the technology, the digitization of the tax system such as e-Filing and e-Invoicing has improved the efficiency and transparency of the taxation process. The main barriers that require further education and socialization are low levels of tax compliance and limited access to information. Policy recommendations include expanding tax incentives, improving access to capital, enforcing laws against cartels and monopolies, and supporting digitalization and education. With the right policy support, MSMEs can develop into a stronger economic backbone, contributing more to the national economy and community welfare.
Barriers and Difficulties of Students in the Mathematics Learning Process in Junior High Schools Asdar Ahmad; Loso Judijanto; Jeranah; Jitu Halomoan Lumbantoruan; Muhammad Ichsan Abda
Journal of Education Reseach and Evaluation Vol 8 No 2 (2024): May
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jere.v8i2.74056

Abstract

Low math learning outcomes in students, especially in comparison materials, are reflected in low scores on the National Exam and learning outcomes in the classroom. Several factors, both internal and external, can cause learning difficulties experienced by students. This study aims to analyze the obstacles to students' difficulties in learning mathematics and their causes. The subjects involved were 30 students. This type of mixed research uses data collection methods through tests, interviews, and questionnaires. The instruments used are closed questionnaire sheets and interview guidelines. Data analysis techniques using data collection are interactive model data analysis techniques, especially in the data reduction and conclusion drawing sections. The results revealed that 12 students experienced difficulties in interpreting language. These difficulties include difficulty understanding the problem's core and integrating everyday language into the depth of mathematical language. The conclusion that can be formulated is that the difficulties experienced by students arise because of themselves and from people around their school environment. This research implies that educators design materials by improving concepts and mathematical literacy to overcome student difficulties.
Mathematics Teachers in Teaching 4C Skills: School-University Perspective Pikir Wisnu Wijayanto; Jitu Halomoan Lumbantoruan; Loso Judijanto; Budi Mardikawati; Nuril Huda
Journal of Education Reseach and Evaluation Vol 8 No 1 (2024): February
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jere.v8i1.67895

Abstract

In the 21st century, teacher education is required to look for new ways to improve the quality of mathematics teachers. However, the facts seen from the PISA test show that the achievement of Indonesian students is always low. Additionally, the OECD reports that only 1% of students in Indonesia are able to answer questions at a low level. The research aims to identify and find out what teacher educators face in preparing mathematics teachers with 4C skills and knowing solutions to 4C difficulties. The research method is a qualitative exploratory case study with a single case study design. The subjects were teachers at schools and prospective teachers at universities. Data collection techniques using documents and interviews. Ten prospective teachers from a university perspective and ten in-service teachers from a school perspective. The data analysis technique uses the constant comparative analysis method. The research results found five common challenges: lack of learning ability and motivation among prospective teachers, pedagogical challenges, lack of capacity and conceptual understanding of 4C skills among teacher educators, lack of supporting programs and facilities, and political challenges. Another finding is that teacher capacity is the two main concerns; universities must implement new, dynamic learning systems to equip mathematics teacher graduates with resources that teach 4C skills innovatively.
Obstacle Factors and Difficulty Factors for Students in Higher Education in Completing Final Assignments Wahyudin Rahman; Loso Judijanto; Henny Sanulita
Journal of Education Reseach and Evaluation Vol 8 No 1 (2024): February
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jere.v8i1.71067

Abstract

Procrastination often occurs in students in higher education. Facts in higher education in 2021-2022 from 27 students were found, and 22.22% of students had not taken part in a proposal seminar and had not completed a final assignment or thesis, 40.74% of students had attended a proposal seminar but had not completed a final assignment or thesis, and 37.03% of students had have attended a proposal seminar and have completed a final assignment or thesis. This problem is urgent to research because there is a gap between theory, expectations and reality on the ground. This research aims to analyze the factors that cause procrastination in students when completing their theses in higher education. The research method is mixed methods. The subjects were 50 students. Data collection techniques use questionnaires, interviews and direct observation of students. Analysis technique by collecting data, reducing and drawing conclusions. Data is depicted in diagrams, and the results of interviews and observations are interpreted. The results and research findings show that students working on their thesis have many difficulties caused by internal factors, namely self-control, self-efficacy, and lack of motivation. In the process of completing a final assignment or thesis, students are required to learn to motivate themselves, control themselves, and develop high self-efficacy so that students can focus more on completing their thesis.
 Peran Hukum Lingkungan dalam Mendukung Konservasi Sumber Daya Alam di Indonesia: The Role of Environmental Law in Supporting Natural Resource Conservation in Indonesia Syamsu Rijal; Nuralfin Anripa; Loso Judijanto; Sari Agusliana; Fitriah Suryani Jamin
Jurnal Kolaboratif Sains Vol. 8 No. 2: Februari 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i2.7140

Abstract

Hukum lingkungan memainkan peran penting dalam mendukung konservasi sumber daya alam di Indonesia. Studi ini menganalisis efektivitas regulasi lingkungan, tantangan dalam implementasi, serta solusi yang dapat diterapkan untuk meningkatkan keberlanjutan ekosistem. Dengan menggunakan metode studi dokumen, penelitian ini menelaah berbagai peraturan, kebijakan, serta laporan akademik yang berkaitan dengan hukum lingkungan. Hasil penelitian menunjukkan bahwa meskipun Undang-Undang No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup (PPLH) telah memberikan kerangka hukum yang jelas, implementasinya masih menghadapi berbagai kendala, termasuk lemahnya penegakan hukum, korupsi dalam proses perizinan, serta minimnya keterlibatan masyarakat dalam pengawasan lingkungan.Untuk mengatasi tantangan tersebut, penelitian ini merekomendasikan beberapa langkah strategis, seperti penguatan sanksi terhadap pelanggar hukum lingkungan, peningkatan transparansi dalam perizinan, serta pemanfaatan teknologi digital dalam pemantauan lingkungan. Selain itu, keterlibatan masyarakat dan sektor swasta dalam menerapkan prinsip green business juga sangat diperlukan untuk mendukung keberlanjutan sumber daya alam. Dengan pendekatan yang lebih sistematis dan kolaboratif, hukum lingkungan dapat menjadi instrumen yang lebih efektif dalam menjaga keseimbangan antara pembangunan ekonomi dan konservasi ekosistem di Indonesia.
A Study on the Effectiveness of Green Taxation in Promoting Eco-Friendly Businesses Loso Judijanto
urn:multiple://2988-7828multiple.v3i39
Publisher : Institute of Educational, Research, and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effectiveness of green taxation policies in promoting and sustaining eco-friendly business practices across various economic contexts. Using a qualitative descriptive methodology with a library research approach, this research analyzes the implementation, outcomes, and challenges of green tax systems in both developed and developing economies over the past decade. The findings suggest that well-designed green taxation frameworks significantly influence business behavior toward sustainable practices, particularly when integrated with complementary policy instruments such as subsidies, regulatory frameworks, and public awareness campaigns. However, effectiveness varies considerably depending on economic structures, political will, administrative capacity, and cultural contexts. The study identifies several critical success factors including policy design consistency, stakeholder engagement, revenue recycling mechanisms, and transparent implementation frameworks. This research contributes to the growing body of knowledge on environmental fiscal reform and provides policymakers with insights for developing more effective green taxation strategies to accelerate the transition toward sustainable business ecosystems.
Analyzing Profitability Ratios as a Tool to Assess Financial Performance Loso Judijanto
Journal Economic Excellence Ibnu Sina Vol. 3 No. 1 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i1.2378

Abstract

This research examines the financial performance of PT Astra International Tbk during the period 2020-2023 through comprehensive profitability ratio analysis. The study employs multiple financial metrics including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Gross Profit Margin (GPM), and Operating Profit Margin (OPM) to evaluate the company's operational efficiency and profitability. Through quantitative analysis with a descriptive approach, this study reveals that PT Astra International demonstrated resilient financial performance despite challenging market conditions. The findings indicate average ROA of 8.05%, suggesting moderate asset utilization efficiency. The company maintained a healthy ROE averaging 13.92%, though below industry benchmarks, while achieving a stable GPM of 22.6% and OPM of 15.06%, reflecting effective cost management and operational efficiency. These results provide valuable insights for stakeholders and contribute to understanding the automotive sector's financial dynamics in Indonesia.
PENETAPAN UPAH PEKERJA ANGKUT SAWIT DITINJAU DARI KOMPILASI HUKUM EKONOMI SYARIAH Anita Widyawati; Loso Judijanto; Mohammad Anwar; Shohib Muslim
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 1 No. 2 (2024): Juni : Adpertens
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/adpertens.v1i2.43

Abstract

Jorong rao-rao has a very large area of ​​land for planting plants so that many people in Jorong rao-rao rent land. Not a few people in Jorong rao-rao have an upper middle class economy and work in offices. So that it requires other people to harvest the plantation. There are two types of wages that are applied in Jorong rao-rao. The first is the amount of wages based on the proximity of the location of the oil palm plantations and the second the wages given are based on the amount of harvest. This research is a descriptive qualitative research. Data collection techniques used in this study were interviews and documentation. This research is used to see how the wages of oil palm workers in Jorong rao-rao are reviewed from the Compilation of Sharia Economic Law (KHES).
Co-Authors Abda Abda Abdul Haq AS Abdul Jalil Hutagalung Abdul Muid Fabanyo ABDUL ROZAK Abdul Wahab Syakhrani abdur rohman Ach. Shobri Achmad Farchan Ade Suhara Adel, Adelia Angraeni Adi Widjajanto Adiasih, Ning Aferiaman Telaumbanua 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 Amat Suroso Andreas Recki Prasetyo Andri Sungkowo Andro Ruben Runtu Andueriganta Fadhlihi Anggi Setya Prayoga Anggoro, Yudhi Anggriani Husain Anita Widyawati Anjana Prusty Ansori Antono Damayanto 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 Darry Christine Silowaty Purba Dede Gustian Dedi Harianto Deni Saefrudin, Deni Devi Rahnjen Wijayadne Diah Hari Suryaningrum Digvijay Pandey Dimas Puji Santosa Dina Destari Dina Indriyani Donny Juliandri Prihadi Edwin Aldrin W. Sanadi Edy Susanto Egidius Fkun Elly Siti Nurliyah Ellyta Elmiwati Elmiwati Elvina Safitri Emi Yulia Siska Endah Rantau Itasari, Endah Entin Solihah Era Purike Era Purike Erwin Erwin Yulianto Euis Eka Pramiarsih Fadlullah Fahmi Sulaiman Farhan Ferian Farida Akbarina Farida Asy'ari Fauziah F. Farawowan Fauziah Nur Hutauruk Fenni Yufantria Fina Diana Fionasari, Richa Firmansyah Firmansyah Fitriah Suryani Jamin Fitriani Abdullah Frida Utami, Rhisty Fuadah Johari Gautama Sastra Waskita 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 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 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 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 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 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 Riyadatul Muthmainnah Riyanti, Apriani Romadhon Rony Sandra Yofa Zebua Rosdiana Rosdiana Rosdiana 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 Souisa, Wendy Sri Mulyono Sri Widiastuti Sufia Widi Kasetyaningsih Sulaiman Sulistiani, Indah Suroso Suroso Syafril Barus Syahruddin Mahmud, Syahruddin Syamsu Rijal Syamsul Muqorrobin Syarifuddin Syarifuddin Syatria Adymas Pranajaya Tamaulina Br. Sembiring Teguh Wibowo Teti Anggita Safitri, Teti Anggita Titis Sri Wulan Ulin Naini Untung Mhdiarta Upus Piatun Khodijah Utomo, Jepri Vera Aryani Wahab Wahyudin Rahman Wakhibah Dwi Khusnah Wandi Nduru, Sastra Wewis Gilang Sari Wilson Sitopu, Joni Yadi Suryadi Yahdinil Firda Nadirah Yeti Rohayati Yolanda Effendy Yoseb Boari Yunia Oktari Yupiter Mendrofa Zohaib Hassan Sain Zoni, Lapas Zulfa Zainuddin Zulvia Trinova