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PELAJARAN DARI KASUS SISTEM BAGI HASIL PENGELOLAAN LAHAN KELAPA SAWIT ANTARA PETANI DENGAN PERUSAHAAN DI DESA MSPN Loso Judijanto
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2025): Juni : Adpertens
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/adpertens.v2i2.284

Abstract

This study aims to analyse oil palm land management in MSPN Village, focusing on the profit-sharing system implemented between farmers and the company. The main issue addressed is the dissatisfaction felt by farmers, who perceive an imbalance in the distribution of profits between the two parties, as well as the impact on farmer welfare and environmental sustainability. The objective of this research is to evaluate the effectiveness of the profit-sharing system in oil palm land management and to provide recommendations for reducing potential problems and improving farmer welfare. The methodology employed is a qualitative approach, utilising interviews with farmers and company representatives, as well as document analysis of profit-sharing agreements. The results indicate that there is room for improvement in the profit-sharing arrangement to enhance the welfare of plasma farmers better, thereby preventing potential issues such as decreased farmer motivation and unsustainable plantation operations. Recommendations include improving communication among parties, revising the profit-sharing agreements, and increasing training for farmers on more environmentally friendly land management practices.  
THE INFLUENCE OF SOCIAL EDUCATION ON ENVIRONMENTAL AWARENESS AMONG STUDENTS Loso Judijanto; Sulistiani, Indah; Purike, Era; Novia Nelza; Marzuki Marzuki
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.v10i2.3279

Abstract

This study examines the effect of social education on the level of environmental awareness among students. With the increasing urgency of global environmental issues, understanding the effectiveness of education in shaping pro-environmental attitudes and behaviours is crucial. The research method in this study uses the literature method. The results showed that an environment-based social education programme with increased student pro-environmental awareness and actions. Students involved in the programme demonstrated a deeper understanding of environmental issues, improved critical thinking skills in the context of environmental issues, and more active participation in environmental conservation activities. The findings emphasise the importance of integrating environmental education into the social education curriculum and highlight the crucial role of education in shaping an environmentally conscious generation. The implications of this study include recommendations for curriculum development and teaching strategies that can enhance the effectiveness of social education in building environmental awareness among students.
INNOVATION IN THE MANAGEMENT OF ISLAMIC EDUCATION CURRICULUM: PERSPECTIVES AND IMPLEMENTATION Loso Judijanto; Akib Akib; Risnawati Risnawati
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.v10i2.3289

Abstract

Innovation in the management of Islamic education curriculum is an important effort to update and align the educational process with the needs of an increasingly dynamic era. This research examines the perspectives and implementation of such innovations, highlighting the importance of a contextualised approach that considers the needs of learners as well as the relevance of Islamic teachings in the modern context. The research findings show that the success of the innovation depends not only on improving teaching materials, but also on teaching methods that encourage students' active participation and enhance their understanding in technology and global competence. However, the implementation of this innovation faces challenges such as limited resources and resistance to change. Overcoming these obstacles requires collaboration between educational institutions, communities and support from governments and organisations. Thus, innovation in the Islamic education curriculum can play an important role in shaping a generation that is strong in faith and adaptive and competent in facing global challenges.
TEACHERS, CURRICULUM AND PROBLEMS: A CRITICAL REFLECTION ON EDUCATION Loso Judijanto; Agustin Nurya Savitri; Darry Christine Silowaty Purba
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.v10i2.3307

Abstract

This article examines the relationship between teachers, curriculum and various problems in the education system through critical reflection. Teachers play a central role in curriculum implementation and its influence on the quality of student learning. Nonetheless, they are often faced with various challenges, including lack of welfare, limited professional training and high workloads, which impact on their ability to teach effectively. In addition, rigid curricula that are sometimes irrelevant to 21st century needs often hinder the development of students' cognitive and creative capacities. These problems highlight the need for a more flexible and adaptive curriculum revision and the contribution of all parties in creating a better education system. Collaboration between the government, education managers, teachers and the community is needed to produce an education that not only focuses on academic knowledge, but also on developing important life skills for students.
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

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

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.
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