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All Journal Journal of Educational Research and Evaluation Iqtishoduna: Jurnal Ekonomi Islam 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 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 Adpertens ; Jurnal Ekonomi dan Manjemen PESHUM Prosiding Seminar Nasional Indonesia Jurnal Administrasi Negara
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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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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

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

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.
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.
Unveiling The Mystery Of Neuronal Synchronization: How Coordinated Brain Activity Shapes Cognition In The Context Of Education Ach. Shobri; Syahruddin Mahmud; Loso Judijanto; Rerin Maulinda; Rezkiyah Hoesny
IJGIE (International Journal of Graduate of Islamic Education) Vol. 4 No. 2 (2023): September
Publisher : Master of Islamic Studies Masters Program in the Postgraduate Institute of Islamic Studies Sultan Muhammad Syafiuddin Sambas, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/ijgie.v4i2.2628

Abstract

Neuronal synchronization, a fascinating and complex phenomenon in neuroscience, unfolds as a mesmerizing dance of coordinated firing among groups of neurons, ultimately giving rise to distinct brain rhythms. This research aims to begin a comprehensive exploration of the profound impact of neural synchronization on cognition, particularly in the educational landscape. This research method uses a qualitative and literature review type of research. Primary data sources use several supporting references such as books, research journals, and websites. The data analysis technique uses content analysis. This research suggests that the learning experience is personalized and adaptive, which is dynamically shaped by the principle of neural synchronization. The potential benefits of inclusive education become clear, emphasizing the importance of recognizing and accommodating the diverse cognitive profiles of learners. In essence, this paper positions neural synchronization as a scientific concept and a guiding principle poised to revolutionize pedagogy. The complex interactions between neuroscience and education presented through the lens of neuro synchronization hint at a future where scientific insights not only inform teaching strategies that are intricately woven into the fabric of our cognitive processes but also research invites readers to embark on a journey that transcends disciplinary boundaries, illuminating the transformative potential that understanding neural synchrony has for the evolution of education.
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.
Navigating Financial Landscapes: Evaluating the Interplay between Bank Health, GCG Self-Assessment, and Performance in Global Banking Institutions Antonius Ary Setyawan; Klemens Mere; Loso Judijanto; Irwan Moridu; Alfiana, Alfiana
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2304

Abstract

This article examines the intricate relationship between bank health, corporate governance practices, and performance within the global banking sector. As financial landscapes evolve, understanding the dynamics among these factors becomes imperative for stakeholders, regulators, and investors alike. The article synthesizes existing literature to elucidate how bank health, as a multifaceted construct, influences corporate governance mechanisms and ultimately impacts performance metrics in global banking institutions. It delves into the significance of effective corporate governance, particularly through self-assessment frameworks such as Good Corporate Governance (GCG), in mitigating risks and enhancing organizational resilience. By employing a systematic literature review methodology, this study identifies key themes, trends, and gaps in current research surrounding the interplay between bank health, GCG self-assessment, and performance. It explores various dimensions including regulatory frameworks, risk management practices, and financial stability indicators to provide a comprehensive understanding of the subject matter. Furthermore, the article offers insights into potential avenues for future research and practical implications for policymakers and industry practitioners. By critically evaluating existing literature, this study contributes to the ongoing discourse on fostering transparency, accountability, and sustainability within the global banking sector. In conclusion, this article serves as a valuable resource for academics, policymakers, and industry professionals seeking to navigate the complex terrain of global financial markets and enhance the resilience and performance of banking institutions in an ever-changing landscape.
Global Perspectives on Financial Dynamics: Insights into the Interconnected Realms of Economics, Finance, and Accounting Muhammad Azizi; Loso Judijanto; Klemens Mere; Irwan Moridu; Muh. Abduh Anwar
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2305

Abstract

In today's increasingly interconnected global economy, understanding the dynamics of financial systems is paramount. This article delves into the intricate interplay between economics, finance, and accounting, offering a comprehensive exploration of their global perspectives. By synthesizing existing research, this article aims to elucidate key insights into the multifaceted nature of financial dynamics and their implications for various stakeholders. Through a systematic analysis of scholarly articles, theoretical frameworks, and empirical studies, this article identifies the complex relationships and dependencies among economic indicators, financial markets, and accounting practices. It examines how economic policies, market behaviors, and accounting standards influence each other in shaping the global financial landscape. Moreover, this article highlights the challenges and opportunities posed by globalization, technological advancements, and regulatory changes in the realms of economics, finance, and accounting. It discusses the role of emerging markets, the impact of financial innovations, and the importance of transparency and accountability in fostering financial stability and sustainable development worldwide. By synthesizing diverse perspectives and empirical findings, this article contributes to a deeper understanding of the interconnected dynamics driving financial systems globally. It underscores the need for interdisciplinary approaches and collaborative efforts to address the complexities and uncertainties inherent in today's financial environment, paving the way for informed decision-making and effective risk management strategies in an ever-evolving economic landscape.
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.
INTEGRATION OF ARTIFICIAL INTELLIGENCE AND AUGMENTED REALITY IN LEARNING IN THE 5.0 ERA Loso Judijanto; Agry Alfiah; Wakhibah Dwi Khusnah
Jurnal Ilmiah Edukatif Vol. 11 No. 1 (2025): Juni
Publisher : FAKULTAS TARBIYAH INSTITUT AGAMA ISLAM SULTAN MUHAMMAD SYAFIUDDIN SAMBAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/jie.v11i1.3558

Abstract

Era 5.0 brings significant changes in several aspects of life, including the education sector. The use of Artificial Intelligence (AI) and Augmented Reality (AR) has created new ways to make learning experiences more interactive, adaptive, and personalized. This study aims to examine the integration of AI and AR in learning, exploring the benefits, challenges, and implications of the technology at various levels of education. AI enables the development of intelligent learning systems that can adjust materials according to individual needs, while AR provides interactive visualizations and simulations that enrich the learning process. The results of the study show that the integration of these two technologies can increase student engagement, learning effectiveness, and understanding of complex concepts. However, challenges such as implementation costs, infrastructure readiness, and teacher training remain major obstacles. Therefore, collaboration is needed between educational institutions, the government, and the technology sector to ensure optimal use of AI and AR in supporting education in the 5.0 era.
Pengaruh Kebijakan Pendidikan terhadap Sektor Kesehatan dan Ekonomi: Tinjauan Literatur Multisektoral Loso Judijanto; Rosdiana Rosdiana; Mistari Ulfa
Jurnal Ilmiah Edukatif Vol. 11 No. 1 (2025): Juni
Publisher : FAKULTAS TARBIYAH INSTITUT AGAMA ISLAM SULTAN MUHAMMAD SYAFIUDDIN SAMBAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/jie.v11i1.3655

Abstract

The influence of education policy on the health and economic sectors is very important and interrelated, as reviewed in this multisectoral literature. This study concludes that effective education policy can improve the quality of life by supporting individual health and strengthening the economy. In the health sector, adequate education increases awareness and preventive action, thus reducing disease rates and increasing the use of health services. In the economic sector, quality education improves the skills and productivity of the workforce, encourages innovation, and increases people's incomes, which together stimulate economic growth. Therefore, integration and synergy between sectors is key to designing policies that bring maximum benefits to society.
The Effect of Organizational Culture, Digital Marketing Strategy, Service Quality, and Environmental Sustainability on Customer Satisfaction of MSME products in Indonesia Loso Judijanto; Wendy Souisa; Arief Yanto Rukmana; Keni Kaniawati; Okta karneli
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 6 No. 2 (2023): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v6i2.1177

Abstract

This research investigates the various factors influencing customer satisfaction in Indonesia's context of Micro, Small, and Medium Enterprises (MSMEs). By examining the interaction between organizational culture, digital marketing strategy, service quality, and environmental sustainability, this study aims to explain how these elements collectively influence customer satisfaction. Data was collected from 300 Indonesian MSMEs and their customers and analyzed using Smart-PLS 4. The results showed a significant positive relationship between these factors and customer satisfaction. Organizational culture, digital marketing strategy, service quality, and environmental sustainability have different but interconnected roles in shaping customer satisfaction in Indonesian MSMEs. The findings provide valuable insights for MSMEs in Indonesia, showing that developing a customer-centric culture, implementing effective digital marketing strategies, maintaining high service quality standards, and integrating sustainability practices can improve customer satisfaction and contribute to business growth and competitiveness in this dynamic market.
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