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Mochammad Tanzil Multazam
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Universitas Muhammadiyah Sidoarjo Majapahit 666 B, Sidoarjo, East Java Indonesia
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INDONESIA
Indonesian Journal of Law and Economics Review
Published by Universitas Muhammadiyah Sidoarjo
ISSN : -     EISSN : 25989928     DOI : https://doi.org/10.21070/ijler
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Indonesian Journal of Law and Economics Review (IJLER) is published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning Law and Economics. IJLER is available in online version. Language used in this journal is Indonesia or English.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 6 Documents
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Search results for , issue "Vol. 15 (2022): May" : 6 Documents clear
Effect of Accounting Information System, System Quality, and Security Quality on Customer Satisfaction of Mobile Banking Users: Pengaruh Sistem Informasi Akutansi, Kualitas Sistem,dan Kualitas Keamanan Terhadap Kepuasan Nasabah Pengguna Mobile Banking Zubaida, Refiana; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.191 KB) | DOI: 10.21070/ijler.v15i0.782

Abstract

This study aims to determine the effect of Accounting Information Systems, System Quality, and Security Quality on Mobile Banking User Satisfaction. Study on Accounting Students at Muhammadiyah University of Sidoarjo. The analytical tool used is tabulating the questionnaire, collecting data in the form of validity testing and reliability testing. The hypothesis in this study is that there is an effect of Accounting Information Systems, System Quality, and Security Quality on Mobile Banking User Satisfaction. The sampling technique used in this study was purposive sampling with a total sample of 83 respondents. Data analysis used multiple linear regression. The results of the study using the t-test showed that the variables of Accounting Information System, System Quality, and Security Quality separately (partially) had an influence on Mobile Banking user satisfaction. The magnitude of the effect of accounting information system variables, system quality and security quality on customer satisfaction variables is 93.6%. Meanwhile, 6.4% is influenced by other variables besides accounting information system variables, system quality and security quality.
The Effect of Compensation, Commitment and Work Discipline on Employee Performance: Pengaruh Kompensasi, Komitmen dan Disiplin Kerja Terhadap Kinerja Karyawan Oktaviani, Ika; Kusuma, Kumara Adji
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.367 KB) | DOI: 10.21070/ijler.v15i0.785

Abstract

This study aims to determine the effect of compensation, commitment and work discipline on employee performance at CV. Indo Prima Plastik. This research uses quantitative research with hypothesis testing. The sample used in this study were 50 employees at CV. Indo Prima Plastik. The analytical tool used in this research is using IBM SPSS statistical software version 2.5.0, this study aims to determine the effect of compensation, commitment and work discipline. Primary data in this study were obtained from questionnaires. The results of this study prove that (1) compensation has an effect on employee performance, (2) commitment has an effect on employee performance, (3) work discipline has an effect on employee performance.
The Influence of Influencers, Digital Marketing, and Discounts on Purchase Decisions at Sidoarjo Dimsum Shops: Pengaruh Influencer, Digital Marketing, dan Potongan Harga Terhadap Keputusan Pembelian pada Kedai Dimsum Sidoarjo Priyanti, Nur Laily Dwi; Astuti, Mudji
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.15 KB) | DOI: 10.21070/ijler.v15i0.786

Abstract

This study aims to detect the influence of influencers, digital marketing, and price discounts on purchasing decisions at Kedai Dimsum Sidoarjo partially or simultaneously. This type of research is a descriptive quantitative research type. This research was conducted at Kedai Dimsum Sidoarjo, which is located on Jalan Sumorame Candi, Sidoarjo Regency. The population in this research are buyers at "Kedai Dimsum Sidoarjo" who have a number that is not recorded with certainty. In taking samples using purposive sampling technique. The number of samples in this research was determined by the Rao formula, which obtained 100 samples. The types of data used are primary and secondary data. In collecting data using a questionnaire method in the form of Google Form. Data were analyzed by multiple liner regression analysis. This study concludes that influencers, digital marketing, and price discounts individually and simultaneously significantly influence purchasing decisions.
Analysis of the Internal Control System for Goods Inventory in Vocational High Schools: Analisis Sistem Pengendalian Internal Persediaan Barang di SMK Rizqollatifah, Sakinah Alfi; Maryanti, Eny
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1158.212 KB) | DOI: 10.21070/ijler.v15i0.788

Abstract

The times are growing as well as human habits in doing shopping to meet their needs every day, therefore the way of selling has also changed to be more sophisticated and easy and the products are more varied to meet the demands of customers. This study aims to determine whether the internal control of merchandise inventory contained in the Bussiness Center of SMKN 2 Buduran is in accordance with the 2013 COSO theory. This study uses qualitative methods, while for data collection using documentation, interviews, observations and checklists related to this research . The data analysis technique used to answer the problems in this study is descriptive analysis. The results of the study prove that the analysis of the internal control of merchandise inventory at the Bussiness Center at SMKN 2 Buduran is mostly in accordance with the five components of COSO 2013 namely the implementation of 58.90% with an indication that it is quite effective. Some parts of the five components that are mostly not in accordance with COSO 2013 are risk assessment, control activities.
The Effect of Earnings Management, Capital Intensity, Firm Size, Fiscal Loss Compensation on Tax Avoidance: Pengaruh Manajemen Laba, Capital Intensity, Ukuran Perusahaan,Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak Nisa, Khoirun; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.936 KB) | DOI: 10.21070/ijler.v15i0.789

Abstract

Effect of Earnings Management, Capital Intensity, Firm Size, and Fiscal Loss Compensation on Tax Avoidance (Study on Food and Beverage Companies listed on the Indonesia Stock Exchange in 2015-2019). This study aims to obtain evidence on the effect of earnings management, firm size, capital intensity, and compensation for tax losses on tax avoidance. In this study, using purposive sampling method to show the sample. The population in this thesis are manufacturing companies with the food and beverage sector with a population of 80 companies listed on the Indonesia Stock Exchange (IDX). With the selection of criteria, there is a total sample of 16 companies in an observation period of 5 years starting from 2015-2019. In this observation, tax avoidance is calculated through the formulation of the ETR. The tester for the hypothesis in this observation uses multiple regression analysis techniques. The results of this observation show that earnings management, firm size, and tax loss compensation affect tax avoidance. But capital intensity can not affect tax avoidance.
The Effect of Earnings Management and Financial Performance on Stock Returns Ahead of the Initial Public Offering with Company Size as Moderating Variable: Pengaruh Manajemen Laba dan Kinerja Keuangan terhadap Return Saham Menjelang Initial Public Offering dengan Ukuran Perusahaan sebagai Variabel Moderasi Ratnasari, Dwi Ika; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5925.504 KB) | DOI: 10.21070/ijler.v15i0.790

Abstract

This study aims to determine the effect of earnings management and financial performance on stock returns, with firm size as a moderating variable (Study of Companies Listed on the Indonesia Stock Exchange in 2017-2020). The variables in this study use independent variables, dependent variables and moderating variables. The independent variables of the study are earnings management and financial performance. The dependent variable of the study is stock returns. The research moderating variable is firm size. This study uses a quantitative approach. The research sample was taken using a non-probability sampling method with purposive sampling technique, with a total sample of 166 companies. This study uses SEM (Structural Equation Model) analysis in testing the research hypothesis. strengthen the effect of financial performance on stock returns.

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