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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.
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.
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

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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.
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.
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