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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.
UNDERSTANDING THE MULTIFACETED DYNAMICS OF GEDSI INTEGRATION IN THE CONTEXT OF INDONESIA'S ENERGY TRANSITION Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 1 No. 1 (2023): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

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Abstract

Gender Equality and Social Inclusion (GEDSI) are pivotal considerations in the global pursuit of sustainable energy transitions. This study delves into the multifaceted dynamics of GEDSI integration in the context of Indonesia's energy transition. The research explores the ethical and strategic imperatives of GEDSI, examining how it addresses historical gender disparities and social inequities while enhancing the energy sector's efficiency and competitiveness. Identifying formidable challenges, including entrenched gender disparities, socio-cultural norms, economic inequalities, and technological disparities, the study emphasizes the need for comprehensive strategies to overcome these barriers. It highlights the opportunities and enablers that can drive GEDSI integration, such as the business case for diversity, technological advancements, capacity building, advocacy, and multisectoral collaboration. The research also underlines the significance of learning from best practices and case studies within Indonesia and internationally to accelerate progress. This study offers valuable insights into Indonesia's journey toward a more inclusive and sustainable energy future, encapsulating dedication, collaboration, and a shared commitment to transform the energy landscape.
FINANCIAL RISK MANAGEMENT STRATEGIES IN DEALING WITH FOREIGN EXCHANGE RATE FLUCTUATIONS Loso Judijanto; Nurussama; Rina Apriliani
Prosiding Seminar Nasional Indonesia Vol. 1 No. 2 (2024): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

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Abstract

Changes in foreign exchange (forex) rates have a significant impact on the finances of companies that operate internationally. Exchange rate fluctuations can affect profitability, operating costs, and the value of overseas assets, placing pressure on a company's financial stability. This research investigates various financial risk management strategies that can be used by companies to protect themselves from this volatility. The research method used was a literature review. The research found that derivatives, when used appropriately, can significantly reduce the risks associated with exchange rate fluctuations. However, this strategy requires a deep understanding of financial instruments and the forex market, as well as expertise in financial risk management. In addition, the study identified that currency diversification and currency matching are important approaches in risk mitigation that not only protect companies from forex market uncertainties but also help in maintaining liquidity. Another critical factor is the cooperative relationship with international banks that can provide valuable insights and customized solutions for forex risk management.
AI-BASED DECISION MAKING IN MACRO AND MICROECONOMICS: TOWARD OPTIMAL EFFICIENCY Loso Judijanto; Bahrun Thalib; Haryanto; Al-Amin
Prosiding Seminar Nasional Indonesia Vol. 1 No. 3 (2024): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

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Abstract

In the last decade, Artificial Intelligence (AI) has moved from being a futuristic concept to a critical component of economic decision-making. The use of AI has been extended to various aspects of the economy, ranging from strategic decision-making at the firm level to macroeconomic policy at the government level. This study aims to examine the impact of AI on decision-making in macro and microeconomics, and understand how optimal efficiency can be achieved through the implementation of this technology. The study conducted in this research utilizes the literature research method. The results of this study show that AI has the potential to increase economic growth due to increased productivity and operational efficiency. At the macro level, AI contributes to more accurate policy planning and efficient resource management. At the micro level, AI supports businesses in gaining competitive advantage through supply chain optimization, personalization of service offerings, and better customer data management. However, the findings also emphasize the importance of addressing ethical, privacy, and accessibility challenges to ensure that the benefits of AI are widely and equitably enjoyed.
THE ROLE OF ARTIFICIAL INTELLIGENCE IN OVERCOMING GLOBAL ECONOMIC UNCERTAINTY Loso Judijanto; Bahrun Thalib; Megandhi Gusti Wardhana; Al-Amin
Prosiding Seminar Nasional Indonesia Vol. 1 No. 3 (2024): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

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Abstract

Artificial Intelligence (AI) is rapidly changing the global economic landscape, promising greater operational efficiency, product innovation and solutions to long-term economic challenges. However, the broad impact of this technology on the economy varies widely and raises questions about its future implications for labor, economic equality, and global market competition. The study conducted in this research uses the literature research method. The results show that AI plays a key role in advancing innovation, increasing productivity, and addressing some pressing economic challenges such as energy efficiency and climate change. However, it also identifies significant risks in terms of job displacement, increased inequality, and concentration of market power in the hands of large technology companies.
BLOCKCHAIN TECHNOLOGY AND THE FUTURE OF TAX ADMINISTRATION: OPPORTUNITIES AND RISKS Loso Judijanto; Ilham Wahyu Budiaji; Egidius Fkun
Prosiding Seminar Nasional Indonesia Vol. 1 No. 3 (2024): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

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Abstract

Blockchain technology offers transformational potential in various fields, including tax administration. In the context of tax administration, blockchain introduces significant opportunities such as increased transparency, efficiency, and security of tax transactions. The technology enables an immutable decentralized ledger, reduces the risk of fraud, and speeds up the audit and verification process, thereby increasing public trust in the tax system. However, blockchain implementation is also faced with various challenges. The complexity of the technology requires specialized knowledge and skills that may not yet exist in many tax administration staff. This requires substantial investment in training and education to ensure successful implementation. Integration with existing tax systems can also be a costly and time-consuming process. Other challenges include issues of security and data privacy. While blockchain offers increased security, the technology remains vulnerable to cyberattacks, especially against connected applications and hardware. In addition, the government must ensure that the use of blockchain does not compromise the confidentiality of taxpayer data. Adjustments to existing regulations are also needed to accommodate this new technology and ensure adequate legal compliance. With a comprehensive implementation strategy, cross-sector collaboration, and adjustments to the regulatory framework, blockchain has great potential to revolutionize tax administration. The government needs to make careful planning and appropriate investments to overcome these challenges and fully capitalize on the opportunities offered by this technology. These efforts can make blockchain technology the foundation for a more modern, efficient, and reliable tax system in the future.
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 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 Parni, Parni Pikir Wisnu Wijayanto Pirmanta Sebayang Raden Ayu Trisnayoni Raden Mohamad Herdian Bhakti 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 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 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