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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 61 Documents
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Search results for , issue "Vol. 19 No. 2 (2024): May" : 61 Documents clear
Brand Trust Amplifies Word of Mouth, Boosts Repurchase Intention in Indonesia: Kepercayaan Merek Memperkuat Promosi dari Mulut ke Mulut, Meningkatkan Niat Beli Ulang di Indonesia Rachmawati , Errina; Detak Prapanca
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1073

Abstract

This study examines how celebrity endorsers and word of mouth influence repurchase intention for Scarlett Whitening products in East Java, with brand trust as a moderating variable. Using a questionnaire and purposive sampling, data from 96 respondents were analyzed with path analysis via PLS software. The results show that both celebrity endorsers and word of mouth positively impact repurchase intention, with brand trust also playing a significant role. However, brand trust moderates the effect of word of mouth but not celebrity endorsers on repurchase intention. These findings suggest focusing on enhancing word of mouth and maintaining brand trust to boost repurchase intentions. Highlights: 1. Positive Impact: Endorsers and word of mouth boost repurchase intention.2. Moderation: Brand trust enhances word of mouth, not endorsers' impact.3. Strategy: Focus on word of mouth and brand trust. Keywords: Celebrity Endorser, Word of Mouth, Brand Trust, Repurchase Intention, Scarlett Whitening
Boosting Tax Compliance through Education in Indonesia: Meningkatkan Kepatuhan Pajak melalui Pendidikan di Indonesia Pratama, Riang; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1074

Abstract

This study examines the factors affecting boarding house tax compliance in Candi District, Sidoarjo Regency. Despite the high tax potential, many business owners neglect their tax obligations. Using a quantitative descriptive approach, data were collected from 33 boarding house owners via questionnaires and analyzed using multiple linear regression. Results indicate that taxpayer knowledge, understanding, and awareness significantly enhance compliance. This research highlights the need for targeted educational and awareness programs to improve tax compliance among boarding house owners in industrial areas. Highlight: High Potential: Industrial area boarding house taxes are significantly underutilized. Key Factors: Knowledge, understanding, and awareness boost taxpayer compliance. Policy Implications: Educational programs improve tax compliance in industrial areas. Keyword: tax compliance, boarding houses, taxpayer knowledge, Sidoarjo, quantitative analysis
Revolutionizing Mosque Financial Transparency in Indonesia: Revolusi Transparansi Keuangan Masjid di Indonesia Berlian, Alliyah Ayu Prismawanti; Rahayu, Duwi
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1076

Abstract

This study aims to analyze the preparation of the financial reports of the Nurul Anwar Mosque BCF based on ISAK 35, supported by the principles of habluminallah and habluminannas, to enhance transparency and accountability. The research employs a descriptive qualitative method. Primary and secondary data were collected through interviews, observation, and documentation. The data analysis involved identifying relevant theories, collecting data, assessing its alignment with ISAK 35, reconstructing the financial statements, and drawing conclusions. The findings indicate that the financial reports of the BCF Nurul Anwar Mosque are currently simple, comprising only income and expenses. These reports were reconstructed according to ISAK 35. The principles of habluminallah and habluminannas were integrated into the preparation of these reports, as every transaction was recorded with valid evidence, ensuring accountability to both Allah and humans. This study contributes to the existing literature by providing insights into the application of ISAK 35 in religious institution financial reporting, highlighting the importance of integrating spiritual principles to achieve comprehensive accountability. Highlight: Current Simplicity: Financial reports are currently limited to income and expenses. ISAK 35 Alignment: Reconstructed financial statements now adhere to ISAK 35 standards. Enhanced Accountability: Integrating spiritual principles ensures accountability to Allah and humans. Keywoard: ISAK 35, Financial Reporting, Transparency, Accountability, Mosque Finance
Work Environment's Impact on Student Self-Regulation in Learning: Dampak Lingkungan Kerja terhadap Regulasi Diri Siswa dalam Belajar Pratiwi, Yesica Erika Putri Ade; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1077

Abstract

This study examines the self-regulation practices of accounting students at Muhammadiyah College of Sidoarjo who work while studying, focusing on their transition from online to offline learning. Using qualitative methods, including interviews, observations, and documentation, the research found that students with flexible work conditions manage their study time better and have stronger self-regulation skills. In contrast, those in inflexible work environments struggle with self-regulation, often handling study tasks spontaneously. These findings highlight the need for targeted support to enhance the self-regulation skills of working students, especially those in rigid job conditions. Highlight: Flexible jobs improve students' self-regulation and study management. Inflexible jobs result in poor self-regulation and spontaneous studying. Targeted support needed for students in rigid work conditions. Keyword: Self-regulation, working students, offline learning, online learning transition, qualitative study
AIS Revolutionizes MSMEs, Enhancing Global Financial Transparency: AIS Merevolusi UMKM, Meningkatkan Transparansi Keuangan Global Musdalifah, Siti; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1079

Abstract

This study examines the impact of Accounting Information Systems (AIS) on decision-making processes' transparency and accountability in Micro, Small, and Medium Enterprises (MSMEs), focusing on Frozen Food Arsid in Krian District, Sidoarjo. Employing a qualitative approach, data was gathered through interviews and documentation analysis. Results indicate that AIS implementation positively influences transparency and accountability in financial reporting, affecting employee performance. The findings highlight the significance of AIS in enhancing MSMEs' financial practices, providing practical insights for stakeholders to improve decision-making processes and organizational performance, ultimately contributing to economic sustainability. Highlights: AIS boosts MSMEs' transparency and accountability. Qualitative data collection method employed. Findings underscore AIS's pivotal role in decision-making processes. Keywords: AIS, Transparency, Accountability, MSMEs, Decision-making
Work Experience and Ability Boost Productivity in Indonesia While Burnout Remains Irrelevant: Pengalaman dan Kemampuan Kerja Meningkatkan Produktivitas di Indonesia, Sementara Burnout Tetap Tidak Relevan Cahyani, Aditiya; Andriani, Dewi
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1080

Abstract

This study examines the impact of work experience, ability, and burnout on productivity at PT Harapan Sejahtera Karya Utama. Using quantitative research with an associative approach, data was collected from 115 production employees via observation and Likert-scale questionnaires. Multiple linear regression analysis revealed that work experience and ability significantly enhance productivity, while burnout does not have a significant effect. The collective influence of these factors is also significant. These findings suggest that companies should focus on improving work experience and ability, and manage burnout to boost employee productivity. Highlight: Significant Factors: Work experience and ability positively impact employee productivity. Non-Significant Factor: Burnout does not significantly affect productivity. Collective Influence: Combined work experience, ability, and burnout significantly affect productivity. Keywoard: work experience, work ability, burnout, productivity, quantitative research
The Impact of Environment, Communication, and Motivation on Employee Performance: Pengaruh Lingkungan, Komunikasi, dan Motivasi Terhadap Kinerja Karyawan Febrianti, Shela; Adji Kusuma, Kumara
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1081

Abstract

This study investigates the impact of the work environment, communication, and motivation on employee performance at PT. Harapan Sejahtera Karya Utama's production department. Utilizing quantitative methods and a sample of 169 employees, data was collected through questionnaires and analyzed using SPSS 22. Results indicate that these factors individually and collectively influence employee performance significantly. Specific aspects such as lighting, security, clear communication, teamwork, achievement rewards, career opportunities, and a sense of belonging positively affect performance. The findings underscore the importance of creating supportive work environments and implementing motivational strategies to enhance productivity and product quality, ultimately benefiting organizational success and profitability. Recommendations include aligning job roles with employee abilities to uphold product quality and increase company profits. Highlights: 1. Examining work environment, communication, motivation impact on employee performance.2. Significant influence found, emphasizing supportive environments and motivational strategies.3. Recommendations include aligning job roles to enhance productivity and profitability. Keywords: Work Environment, Communication, Motivation, Employee Performance, Quantitative Methods
Unlocking Firm Value Indonesia's Intellectual Capital Triumphs, Risk Management Falters: Membuka Nilai Perusahaan Modal Intelektual Indonesia Berjaya, Manajemen Risiko Terganjal Masruroh, Dewi; Sigit Hermawan
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1084

Abstract

This study examines the impact of Intellectual Capital Disclosure (ICD) and Enterprise Risk Management Disclosure (ERMD) on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with financial performance as an intervening variable. Using purposive sampling, data from 12 companies were analyzed with SPSS 26. The results show that ICD positively affects both firm value and financial performance, while ERMD negatively impacts both. Financial performance enhances firm value but does not mediate the ICD-firm value relationship; it does mediate the ERMD-firm value relationship. These findings highlight the importance of ICD for improving firm performance and value, suggesting areas for future research to extend the study period and include more variables. Highlight: ICD Impact: ICD significantly boosts firm value and financial performance. ERMD Effect: ERMD negatively influences firm value and financial performance. Financial Mediation: Financial performance mediates ERMD-firm value but not ICD-firm value. Keywoard: Intellectual Capital Disclosure, Enterprise Risk Management, Financial Performance, Firm Value, Mining Companies
Streamlining Indonesia's Tax Compliance through Successful e-Bupot Unification: Menyederhanakan Kepatuhan Pajak Indonesia melalui Penyatuan e-Bupot yang Berhasil Novianti, Dinda; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1085

Abstract

This study examines the calculation, payment, deposit, and reporting of Income Tax 23 for internet rental services at PT. Alif Investama Teknologi Indonesia, following Law PER-24/PJ/2021. Using an interpretive qualitative method, including interviews and data analysis, the research found that the company’s practices align with current regulations. The implementation of e-Bupot Unification was consistent and thorough from January to December 2022, ensuring compliance with tax laws. The findings highlight the importance of keeping up with regulatory changes to facilitate compliance and efficiency. Highlight: Compliance: Practices align with Law PER-24/PJ/2021. Implementation: Consistent e-Bupot Unification from Jan-Dec 2022. Adaptability: Importance of staying updated with tax regulations. Keyword: Income Tax 23, e-Bupot Unification, internet rental services, PT. Alif Investama Teknologi Indonesia, PER-24/PJ/2021
Effective Leadership Achieves Organizational Goals in Indonesia: Kepemimpinan yang Efektif Mencapai Tujuan Organisasi di Indonesia Shobakh, Nur Izzatus; Mursyidah, Lailul
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1087

Abstract

This study examines the crucial role of leadership in achieving organizational goals at the Food and Agriculture Office of Sidoarjo Regency. Using a qualitative descriptive method, data were collected through observation, interviews, and documentation, and analyzed using the Interactive Data Model by Miles, Huberman, and Saldana. Findings show that effective leadership—particularly directive, participative, and supportive styles—significantly contributes to achieving organizational goals by providing direction, guidance, and support, involving subordinates in decision-making, and recognizing their performance. This research highlights the importance of appropriate leadership practices in enhancing organizational performance. Highlight: Leadership styles boost organizational performance: directive, participative, supportive. Data collected through observation, interviews, documentation; analyzed interactively. Leaders guide, support, involve in decisions, recognize performance. Keywoard: Leadership, Organizational Goals, Qualitative Research, Sidoarjo Regency, Food and Agriculture Office

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