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A Critical Examination of The Legal Protection Available to Those Who Hold Land Rights Basri; Tamaulina Br. Sembiring; Ning Adiasih; Loso Judijanto; Endah Rantau Itasari
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5551

Abstract

The objective of this research is to analyse the legal protection of holders of land rights in development. The research employs a normative legal research method, utilising data sourced from literature studies, including laws and regulations on mining, as well as literature, such as books related to the subject matter. First, it is the duty of the State to protect holders of land rights certificates due to the aforementioned individuals' good faith and the state's decision to issue certificates as proof of land titles. Such certificates should not be canceled by the state without compensation. In light of this, it is essential to have valid, correct, and appropriate rules of state administrative law and their effective implementation to guarantee the legal protection of holders of land rights certificates. Second, in instances where land is required for the implementation of public development, the acquisition process must be conducted expeditiously and in a transparent manner, while maintaining due consideration for the protection of legitimate rights to land. The legal basis for land acquisition for the implementation of development in the public interest as stipulated by Presidential Decree No. 55 of 1993 is no longer deemed appropriate in the current legal landscape. The issuance of Presidential Regulation No. 36 of 2005, which has been amended by Presidential Regulation No. 65 of 2006, is founded on several legal instruments. This research leads to the conclusion that the government's objective is to provide a form of protection and guarantee of legal certainty over land ownership for individuals. This is achieved through the registration of land rights as outlined in Article 19, Paragraph 1 of Law Number 5 of 1960 concerning Basic Agrarian Regulations. The form of legal protection for people's rights to land in development is to provide legal protection for holders of land rights to their land
IMPLIKASI KEBIJAKAN MONETER TERHADAP STABILITAS PASAR MODAL DAN KINERJA SEKTOR KEUANGAN DI INDONESIA: SUATU KAJIAN PUSTAKA Loso Judijanto; Riyadatul Muthmainnah; Ahmad Rizani
Berajah Journal Vol. 6 No. 2 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i2.606

Abstract

Monetary policy is a fundamental instrument used by Bank Indonesia to maintain macroeconomic stability; however, its implications for capital market stability and the performance of the financial sector remain a complex and dynamic topic. This article aims to critically examine the implications of monetary policy for capital market stability and the performance of the financial sector in Indonesia through a literature review using a descriptive qualitative method. The findings indicate that monetary policy influences capital market stability through transmission channels involving interest rates, liquidity, inflation expectations, and foreign capital flows, with market responses tending to be asymmetric—where expansionary stimulus leads to a more significant rise in valuations compared to the pressure from policy tightening. Regarding the financial sector, particularly the banking sector, monetary policy exhibits multidimensional impacts: interest rate hikes can boost the Net Interest Margin (NIM) and profitability of large banks, yet may potentially lower credit quality (NPLs) and slow down credit growth. Harmonious policy coordination between Bank Indonesia, the OJK, and the Ministry of Finance through the Financial System Stability Coordination Forum (FKSSK) is a critical factor in mitigating systemic risks and ensuring the effectiveness of policy transmission. This study makes an academic contribution to the development of monetary and financial economics literature, as well as offering practical implications for policymakers and market participants in formulating strategies responsive to the monetary policy cycle to support stability and sustainable economic growth.
TRANSFORMASI PENDAPATAN PBB MENJADI MODAL PEMBANGUNAN LOKAL: KAJIAN PUSTAKA TENTANG ALOKASI, AKUNTABILITAS, DAN DAMPAK PBB TERHADAP PELAYANAN PUBLIK DI PEMERINTAH DAERAH Loso Judijanto
ADMIN: Jurnal Administrasi Negara Vol. 4 No. 2 (2026): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19964114

Abstract

This article examines the transformation of Land and Building Tax (PBB) revenue into local development capital through an analysis of allocation, accountability, and its impact on public services in Indonesian local governments. Using a systematic literature review approach, this study found that the transfer of PBB-P2 since 2014 (90% to local governments) increased local revenue (PAD) in 96.5% of local governments, with collection effectiveness reaching 98% in developed regions such as DKI Jakarta. Best practices in e-PBB and SIMDA digitalisation have proven to strengthen fiscal transparency, although disparities in human resource capacity and weak organisational commitment remain major obstacles to accountability. Empirical impacts show that PBB contributions (19.64–69.7% of PAD) have a significant positive effect on HDI, infrastructure, education, and health through sectoral spending, with a strong correlation in local economic growth in Jombang and Batang. This study concludes that the integration of regulations, technology, and public participation is essential for optimising PBB as an instrument of sustainable regional autonomy. Policy implications include the replication of national e-budgeting, progressive NJOP reform, and human resource training through DJP-local government synergy. Further research is recommended using a panel regression model to measure the causality of PBB on SDGs in more than 500 local governments.
TATA KELOLA, AKUNTABILITAS DAN OPTIMALISASI ADMINISTRASI PAJAK DAERAH: KAJIAN PUSTAKA TERHADAP PRAKTIK PEMERINTAH DI NEGARA BERKEMBANG Loso Judijanto
ADMIN: Jurnal Administrasi Negara Vol. 4 No. 2 (2026): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19964147

Abstract

This article analyses the relationship between good governance, fiscal accountability, and optimisation of local tax administration in developing countries through a systematic literature review approach. The results of the study found that weak transparency and administrative corruption significantly hamper the contribution of local taxes to local revenue (PAD), with potential leakage of up to 30% of fiscal potential. Technological reforms such as e-filing, digital payments, and data analytics—such as Pajak Menyapa Kendari and Palembang e-tax—have been proven to increase operational efficiency by 15–30% and taxpayer compliance through real-time information transparency. Key findings confirm the synergy of two dimensions: accountable governance creates institutional legitimacy, while technological innovation provides the operational infrastructure to reduce fiscal dependence on central transfers. Structural challenges include the digital divide, low literacy, and weak central-regional coordination, which require a holistic approach based on human resource capacity and supporting regulations. Policy implications include strengthening public audits, digital training for tax officials, and stakeholder engagement to create a virtuous cycle: increased PAD → improved services → public trust. This study contributes to the subnational fiscal governance literature with an integrative model for sustainable local tax reform in developing countries.
TAX MORALE, CORPORATE GOVERNANCE, AND AGGRESSIVE TAX PLANNING Loso Judijanto; Yunia Oktari; Devi Rahnjen Wijayadne
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 9 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20031024

Abstract

The purpose of this study is to examine the connection between aggressive taxation, company governance, and tax morale planning through a literature review approach. Tax morale reflects taxpayers' attitudes and awareness in voluntarily fulfilling their tax obligations, while corporate governance serves as an oversight mechanism in corporate decision-making, including tax planning practices. This study employed a literature review methodology, examining a range of scientific sources, such as books, journals, and pertinent research papers. The findings show that elevated levels of tax morale tend to suppress aggressive tax planning practices due to the increased ethical awareness of tax compliance. On the other hand, the implementation of good corporate governance can reduce aggressive tax avoidance practices through effective oversight and transparency. However, in some cases, weaknesses in corporate governance can be exploited to implement aggressive tax strategies. Therefore, the synergy between improving tax morale and strengthening corporate governance is a crucial factor in minimizing aggressive tax planning practices and supporting sustainable tax compliance.
Integration of Strategic Management and Organizational Culture in Enhancing Corporate Resilience in the Digital Era Loso Judijanto; Titis Sri Wulan; Otje Herman Wibowo; Rean Mitasari; Andreas Recki Prasetyo
Jurnal Informasi dan Teknologi 2025, Vol. 7, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.vi0.680

Abstract

The rapid advancement of digital technology has transformed the global business landscape, presenting both opportunities and challenges for organizations. This study examines the integration of strategic management and organizational culture as a critical factor in enhancing corporate resilience in the digital era. Using a qualitative case study approach, data were collected from selected medium- and large-scale companies in Indonesia across diverse sectors, including manufacturing, technology, finance, and services. The findings reveal that strategic alignment between digital initiatives and cultural values significantly strengthens organizations’ adaptability to technological disruptions and market uncertainties. The study highlights the pivotal role of digital leadership in bridging strategic objectives with cultural practices. Leaders who promote innovation, collaboration, and flexibility were found to inspire employees to engage in continuous learning and proactive adaptation, thereby reinforcing resilience. Moreover, organizations with adaptive and innovation-driven cultures demonstrated greater capability in responding quickly to market changes and crises. Human resource practices aligned with cultural values further enhanced employee engagement and commitment, supporting the implementation of strategic initiatives effectively. In addition, the use of digital tools such as cloud-based systems and predictive analytics, combined with transparent communication with stakeholders, was identified as a key enabler of resilience. These tools not only improved operational efficiency but also strengthened stakeholder trust, ensuring continued support during uncertain times. Overall, the integration of strategic management and organizational culture, supported by digital leadership and technology, creates a comprehensive framework for building sustainable resilience. The study offers valuable insights and practical recommendations for organizations seeking to adapt and thrive in an increasingly dynamic and competitive digital business environment.
Interesting Trends and Themes in the Topic of Organizational Citizenship Behavior: Bibliometric Analysis Loso Judijanto; Ade Suhara
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.10850

Abstract

This study presents a thorough bibliometric analysis of Organizational Citizenship Behavior (OCB), investigating trends, principal themes, and prominent authors in OCB research from 2016 to 2020. The study utilizes data from prominent academic databases to delineate the growth of Organizational Citizenship Behavior (OCB), emphasizing critical topics such leadership, work satisfaction, organizational fairness, and employee motivation. The study reveals demographic parameters such as gender and age as prominent themes in the literature on organizational citizenship behavior (OCB). The data indicate that OCB research has grown progressively worldwide, with contributions from several locations, including North America, Europe, and Asia. The study presents practical implications for firms aiming to improve employee engagement and performance via Organizational Citizenship Behavior (OCB), with theoretical contributions by delineating the conceptual framework of OCB research. Notwithstanding its findings, the study recognizes limitations, including an emphasis on citation statistics that may neglect qualitative dimensions of the literature. Subsequent study may expand upon these findings by investigating non-Western viewpoints and emerging trends in Organizational Citizenship Behavior (OCB)
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.
DAMPAK KELANGKAAN BAHAN BAKAR MINYAK TERHADAP STABILITAS EKONOMI DAN MOBILITAS MASYARAKAT DI INDONESIA: KAJIAN PUSTAKA KEBIJAKAN ENERGI NASIONAL Loso Judijanto; Abdul Jalil Hutagalung; Era Purike
Berajah Journal Vol. 6 No. 3 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i3.543

Abstract

The fuel shortage in Indonesia has far-reaching implications for economic stability and public mobility, whilst also highlighting the limitations of national energy policy in addressing excessive reliance on fossil fuels. This literature review examines how supply pressures, price rises and fuel subsidies trigger inflation, place a strain on the state budget, disrupt the real sector and undermine the investment climate, thereby reducing macroeconomic resilience. On the other hand, fuel shortages also hinder public mobility, particularly in terms of access to education, healthcare, employment and social activities, whilst widening socio-economic disparities. This article concludes that the sustainability of economic stability and social mobility requires the strengthening of national energy policies that are more oriented towards energy diversification, efficiency and the enhancement of more energy-efficient public transport modes.
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