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p-Index From 2021 - 2026
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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan International Journal of Education, Social Studies, And Management (IJESSM)
Loso Judijanto
Indonesia Palm Oil Strategic Studies, Indonesia
Economics, Econometrics & Finance Education Social Sciences Other

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The Role of ESG Criteria in Sustainable Financial Project Scope Management: A Systematic Literature Review Martino Wibowo; Heri Setiawan; Dwi Dewianawati; Erry Setiawan; Loso Judijanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4048

Abstract

In the era of sustainable development, financial scope management increasingly demands the integration of environmental, social, and governance criteria to ensure long-term project viability and resilience. This study examines how incorporating environmental, social, and governance dimensions enhances project sustainability and strengthens responses to global economic, social, and environmental challenges. A qualitative approach was employed, using a systematic literature review of publications and professional reports from 2019 to 2024, with content analysis to identify trends and patterns in environmental, social, and governance adoption within financial project management. Findings reveal that environmental, social, and governance integration improves project accountability, reduces non-financial risks such as climate change and social inequality, and shifts evaluation from short-term profitability to long-term sustainability. The study contributes to theory by providing a conceptual framework for sustainable financial scope management that positions environmental, social, and governance as a strategic, rather than administrative, consideration across the project lifecycle. It offers actionable guidance for managers, policymakers, and project stakeholders on designing financial projects that are responsible, transparent, and resilient, emphasizing adaptive governance, risk mitigation, and stakeholder engagement. These insights support the development of more sustainable investment practices and reinforce the strategic role of environmental, social, and governance in financial decision-making.
The Role of Investment Decisions, Financing Decisions, and Dividend Policy on Financial Performance Ayu Yudiani Lestari; Badie Uddin; Loso Judijanto; Yudi Supiyanto; Dina Diana
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4921

Abstract

The research explores the influence of investment decisions, financing decisions, and dividend policy on the financial performance of companies listed on the LQ45 index of the Indonesia Stock Exchange during the 2021–2024 period. In the face of fluctuating macroeconomic conditions post-COVID-19, the study emphasizes the importance of these financial decisions in shaping corporate outcomes. The objective is to provide empirical insights into how these factors contribute to the overall financial performance, particularly in an era of economic uncertainty. A qualitative approach was employed, utilizing a literature study design based on secondary data from journals, books, financial reports, and company annual reports. The findings reveal that companies making strategic investment decisions, particularly in technology and innovation, are more likely to experience improved financial performance, as seen in the case of PT Telekomunikasi Indonesia Tbk. Furthermore, financing decisions, especially those managing a balanced capital structure, significantly impact profitability, with examples like PT Astra International Tbk leveraging debt effectively. Lastly, a consistent and balanced dividend policy contributes to strong investor confidence, thereby enhancing financial performance. The study concludes that companies can optimize their financial performance by carefully balancing investment, financing, and dividend decisions.
Accountability and Transparency in Local Government Financial Reporting: An Empirical Study in Indonesia Badewin; Roosganda Elizabeth; Ana Rusmardiana; Gilbert Rely; Loso Judijanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3642

Abstract

Growing public demand for clean governance and fiscal responsibility has intensified the need for accountability and transparency in local government financial reporting in Indonesia, a decentralized nation facing challenges in ensuring timely and accurate disclosures. This study aims to investigate the level of accountability and transparency in local government financial reporting and identify institutional, regulatory, and technological factors influencing reporting quality. Using a quantitative approach, the research analyzes secondary data from 187 local government financial statements audited by the Indonesian Supreme Audit Board between 2018 and 2022, employing regression analysis to assess the impact of internal control effectiveness, audit opinions, electronic government systems, and financial management competencies. The findings reveal that robust internal control systems and favorable audit opinions significantly enhance reporting quality, while electronic government platforms improve both transparency and timeliness. The interaction between electronic government systems and financial management competencies further strengthens transparency, though disparities in technical capacity and leadership commitment create regional inconsistencies. This study concludes that institutional quality, digital innovation, and skilled human resources are vital for advancing financial accountability and transparency, offering actionable insights for policymakers to strengthen governance and rebuild public trust through credible reporting practices.
Comparative Analysis of Indonesia's Human Development Achievements Among ASEAN Countries Loso Judijanto; Posman WH Hasibuan; Donny Dharmawan; Nirmadarningsih Hiya; Agustinus Nugroho
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.932

Abstract

In a development concept that focuses on humans, development must be carried out in a balanced manner. This balance must be established between building capabilities and utilizing them. This means that human development does not only focus on human capabilities, such as the ability to achieve better health, a longer life, or a higher level of education. This research aims to analyze the comparison of Indonesia's human development achievements among ASEAN countries. This study was conducted through a qualitative comparative study. To help explain this comparative study, secondary data from the United Nations Development Programme regarding the human development index of ASEAN countries from 1990 to 2023 were used. The results show that the comparison of Indonesia's human development achievements through the human development index among ASEAN countries shows a continuous upward trend. Indonesia's human development index ranked 6th out of 11 ASEAN countries in 2023, with a score of 0.73. The highest human development indexes are still held by Singapore and Brunei Darussalam, with scores of 0.95 and 0.84, respectively. Meanwhile, Cambodia and Myanmar have the lowest human development indexes, both with the same score of 0.61.
Co-Authors Agustinus Nugroho Ana Rusmardiana Ayu Yudiani Lestari Badewin Badie Uddin Dina Diana Donny Dharmawan Dwi Dewianawati Erry Setiawan Gilbert Rely Heri Setiawan Martino Wibowo Nirmadarningsih Hiya Posman WH Hasibuan Roosganda Elizabeth Yudi Supiyanto