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PENTINGNYA KEPEMIMPINAN DALAM MANAJEMEN PENDIDIKAN Loso Judijanto; Amândio de Araújo Sarmento; Saefrudin Saefrudin; Andro Ruben Runtu; M. Hamdy Meydiansyah
Jurnal Ilmiah Edukatif Vol. 10 No. 2 (2024): Desember
Publisher : FAKULTAS TARBIYAH INSTITUT AGAMA ISLAM SULTAN MUHAMMAD SYAFIUDDIN SAMBAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/jie.v10i2.3310

Abstract

Leadership in education management has a crucial role in determining the success of educational institutions. Effective leadership is able to provide clear direction, inspire and motivate all members of the educational community to achieve a common vision and goals. Strong educational leaders will create a positive school culture through open communication, co-operation and active participation, which contributes to a productive learning environment. In addition, leadership in education management also demands the ability to integrate vision into action, through efficient resource management, appropriate staff development programmes and continuous evaluation. Thus, the success of educational institutions depends largely on the balance between visionary leadership and structured management.
Teacher's Dilemma: Facing Endless Curriculum Changes Loso Judijanto; Hudson Sidabutar; Imelda Christine Kansil
Jurnal Ilmiah Edukatif Vol. 10 No. 2 (2024): Desember
Publisher : FAKULTAS TARBIYAH INSTITUT AGAMA ISLAM SULTAN MUHAMMAD SYAFIUDDIN SAMBAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/jie.v10i2.3311

Abstract

This article discusses the dilemma faced by teachers in the face of endless curriculum changes. Constant changes in education standards require teachers to be adaptive and innovative, although they often lack adequate training and support. This difficulty highlights the importance of approaches involving professional capacity building, collaboration between teachers and psychosocial support to help teachers navigate these challenges. With the right strategies, it is hoped that teachers will be more competent and motivated to implement the new curriculum, resulting in significantly improved learning quality and student achievement.
Strategi Efektif untuk Mengurangi Kesenjangan Pendidikan: Tinjauan Literatur pada Intervensi Global Muhammad Masykur Abdillah; Miftahul Ulum; Loso Judijanto
Jurnal Ilmiah Edukatif Vol. 10 No. 2 (2024): Desember
Publisher : FAKULTAS TARBIYAH INSTITUT AGAMA ISLAM SULTAN MUHAMMAD SYAFIUDDIN SAMBAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/jie.v10i2.3422

Abstract

An effective strategy to reduce education disparities is a coordinated effort that combines systemic approaches and direct interventions to ensure equitable access to quality education for all students. Systemic approaches include education policy reform and teacher quality improvement, while direct interventions include financial aid and inclusive education programmes. Collaboration between various stakeholders is also considered important to address the factors that cause education disparities. The results of this study show that a combination of systemic approaches and direct interventions are needed to achieve significant results. Systemic approaches, including education policy reform and teacher quality improvement, are crucial to creating inclusive and sustainable education. Direct interventions, such as the provision of scholarships and financial aid, are important to improve accessibility for disadvantaged students. In addition, partnerships between the government, non-governmental organisations and the private sector are considered vital in addressing the various factors causing disparities. Then, this study emphasises the need for continuous evaluation and adjustment of evidence-based strategies to ensure fair and equitable education for all children.
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.
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 ROZAK Abdul Wahab Syakhrani Ach. Shobri Achmad Farchan Ade Suhara Adel, Adelia Angraeni Adi Widjajanto Aferiaman Telaumbanua Agnes Soukotta Agry Alfiah Agustin Nurya Savitri Ahmad Rizani Aini Nurul Akib Akib Al-Amin Alfiana Alfiana Alfiana Alim Hardiansyah Amândio de Araújo Sarmento Amat Suroso Andri Sungkowo Andro Ruben Runtu Andueriganta Fadhlihi Anggi Setya Prayoga Anggoro, Yudhi Anggriani Husain Anita Widyawati 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 Aslan Aslan Aslan Aslan, Aslan Awaluddin Awaluddin Axelon S Renyaan Baso Intang Sappaile, Baso Intang Bernadus Wibowo Suliantoro Bobby Ferly Budi Mardikawati Caroline Caroline Christine Riani Elisabeth Cristofer Sumiok Darma Jasuli Darry Christine Silowaty Purba Dede Gustian Dedi Harianto Diah Hari Suryaningrum Dimas Puji Santosa Dina Destari Dina Indriyani Donny Juliandri Prihadi Edwin Aldrin W. Sanadi Ellyta Elmiwati Elmiwati Elvina Safitri Emi Yulia Siska 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 Frida Utami, Rhisty Fuadah Johari Gautama Sastra Waskita Guna, Buky Wibawa Karya 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 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 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 Lumbantoruan, Jitu Halomoan M. Ainur Ridlo M. Amin Fatulloh M. Hamdy Meydiansyah M. Syarif M. Yusuf Bahtiar Maharani, Andina Mahelan Prabantarikso Mahidin Fahmie Majidah Khairani Marjono Marjono Marzuki Marzuki Marzuki Mega Arisia Dewi Melia Roza, Melia Melly Susanti Melyana R Pugu Mesis Rawati Miftahul Ulum Mistari Ulfa Moch. Iqbal Zulfikar Pd 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 Ichsan Abda Muhammad Masykur Abdillah Muhammad Syafri Muhammad Syaiful Muhammad Syaiful Muhammadong Muhdi Late Mukti Ali Mustanir, Fiqrul Mustopa N, Amina Ramadana Naf’an Torihoran Nana Suryapermana Nganta Ginting, Jimmy Nijma Ilma, Ajeng Faizah ningrum, dedah - Nisa Miftachurohmah Novia Nelza Novianty Djafri Nuril Huda Nurussama Okta Karneli, Okta Parni, Parni Pikir Wisnu Wijayanto Pirmanta Sebayang Raden Ayu Trisnayoni Rafika Nisa Rahma Helal Al_ Jbour Rahmat Shodiqin Rani Noeraeni 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 Riyadatul Muthmainnah Riyanti, Apriani Romadhon Rosdiana Rosdiana Rosdiana Saefrudin Samsidar 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 Subekhan, Moch. Sufia Widi Kasetyaningsih Sulistiani, Indah Suroso Suroso Syafril Barus Syahruddin Mahmud, Syahruddin Syarifuddin Syarifuddin Teguh Wibowo Teti Anggita Safitri, Teti Anggita 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 Yupiter Mendrofa Zoni, Lapas Zulfa Zainuddin Zulvia Trinova