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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
Optimizing VAT Planning to Enhance Tax Efficiency in Indonesia: Mengoptimalkan Perencanaan PPN untuk Meningkatkan Efisiensi Perpajakan di Indonesia Istighfara, Risna Cahya; Biduri, Sarwendah
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.v19i2.1102

Abstract

This study investigates the impact of tax planning strategies on VAT reporting and payment efficiency for PT. Fajar Putra Plasindo. Using a quantitative approach, it analyzes VAT data from 2021 to assess the effectiveness of tax planning in optimizing the company's tax burden. Results show a tax burden efficiency of Rp. 38,783,510, highlighting the benefits of strategies such as purchasing taxable goods/services from registered taxpayers and delaying tax invoice reporting. These findings emphasize the importance of proactive tax planning for minimizing tax liabilities and improving cash flow management, ultimately enhancing financial performance and regulatory compliance for companies operating in similar contexts. Highlight: Tax planning optimizes VAT burden with strategic purchasing and reporting. Improved financial performance through effective tax planning strategies. Enhances regulatory compliance, minimizing risks and penalties for businesses. Keywoard: Tax Planning, VAT Reporting, Efficiency, Financial Performance, Regulatory Compliance
Key Financial Ratios Drive Earnings Management in Indonesian Firms: Rasio Keuangan Utama yang Mendorong Manajemen Laba di Perusahaan Indonesia Verdiana , Erisa Ghina; Hanif, Aisha
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.v19i2.1103

Abstract

This study investigates the impact of leverage, profitability, liquidity, total asset turnover, and free cash flow on earnings management in LQ45 index companies from 2019 to 2021. Using a sample of 23 companies selected through purposive sampling and analyzed with multiple linear regression via SPSS version 26, the results show that leverage, total asset turnover, and free cash flow significantly influence earnings management, while profitability and liquidity do not. These findings highlight key financial indicators that can signal earnings management practices, providing useful insights for investors, regulators, and auditors. Highlights: 1. Influential Factors: Leverage, asset turnover, and free cash flow affect earnings management.2. Non-influential Factors: Profitability and liquidity don't affect earnings management.3. Practical Use: Insights help investors, regulators, auditors detect earnings management. Keywords: Leverage, Profitability, Liquidity, Total Asset Turnover, Free Cash Flow
The Power of Hedonic Motivation and Discounts through Releasing Impulse Buying in Indonesia: Kekuatan Motivasi Hedonis dan Diskon melalui Melepaskan Impulse Buying di Indonesia Widyastuti, Nur Azmi; Hariasih, Misti
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.v19i2.1104

Abstract

This study investigates the effects of hedonic shopping motivation, price discounts, and shopping lifestyle on impulse buying at TikTok Shops among consumers in Sidoarjo. Using a quantitative explanatory approach, data were collected from 160 respondents through online questionnaires and analyzed with SPSS 22. The results reveal that all three factors significantly increase impulse buying behavior. These findings suggest that marketers on social commerce platforms like TikTok Shop can enhance impulse purchases by appealing to hedonic motivations, offering price discounts, and catering to various shopping lifestyles. Highlights: 1. Key Drivers: Hedonic motivation, price discounts, and shopping lifestyle drive impulse buying.2. Data Analysis: SPSS 22 analysis of 160 respondents confirms significant variable impact.3. Marketing Insight: Social commerce can boost impulse buys with targeted discounts and motivations. Keywords: Hedonic Shopping, Price Discounts, Shopping Lifestyle, Impulse Buying, TikTok Shop
Empowering MSMEs through Financial Literacy and Inclusion Drives Success in Indonesia: Memberdayakan UMKM melalui Literasi dan Inklusi Keuangan Mendorong Keberhasilan di Indonesia Rizky, Muhammad; Fitriyah, Hadiah
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.v19i2.1105

Abstract

This study investigates the impact of financial literacy, financial inclusion, and the ability to prepare financial statements on the performance of MSMEs in Sidoarjo. Using a quantitative approach and multiple linear regression analysis with SPSS software, data were collected via questionnaires from 89 MSME owners in the food processing sector. The findings reveal that financial literacy and financial inclusion significantly enhance MSME performance, while the ability to prepare financial statements enables better financial control and decision-making. These results highlight the importance of improving financial skills and inclusion through targeted training and support programs to foster MSME growth. Highlight: Financial Literacy: Boosts MSME performance via better financial management and decisions. Financial Inclusion: Higher inclusion correlates with improved MSME outcomes. Financial Statements: Essential for financial control, identifying opportunities, and challenges. Keyword: MSMEs, financial literacy, financial inclusion, financial statements, performance
Emotional Intelligence Drives Employee Performance in Indonesia: Kecerdasan Emosional Mendorong Kinerja Karyawan di Indonesia Mayyora, Elssya; Sumartik
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.v19i2.1106

Abstract

This study aims to determine the impact of Emotional Intelligence, Self-Efficacy, and Work Stress on Employee Performance at PT. Harapan Sejahtera Karya Utama. Utilizing a quantitative approach, data were collected via questionnaires from 71 randomly sampled employees. Data analysis involved multiple linear regression using SPSS 25. The study found that Emotional Intelligence, Self-Efficacy, and Work Stress significantly affect employee performance (Fcount > Ftable = 6.694 > 3.134, Sig < 0.05 = 0.001). However, only Emotional Intelligence had a significant partial effect. Self-Efficacy and Work Stress did not significantly influence performance. Conducted in 2023 in Sidoarjo, this research used descriptive quantitative methods with 229 employees. The sample was determined using Slovin's formula with a 10% error rate. Data were gathered through Likert-scale questionnaires and observations. The study included validity, reliability tests, and multiple linear regression analysis. Classical assumption tests were conducted. The operational definitions involved Emotional Intelligence, Self-Efficacy, Work Stress as independent variables, and Employee Performance as the dependent variable. Results indicated a significant overall effect of the independent variables on performance, with Emotional Intelligence having a notable individual impact. Limitations include a focus on permanent production employees. Future research should broaden the sample for more comprehensive insights. Highlight: Significant Overall Effect: Combined factors significantly impact employee performance. Partial Impact: Only Emotional Intelligence significantly affects performance. Sample Limitation: Study focused on permanent production employees only. Keywoard: Emotional Intelligence, Self-Efficacy, Work Stress, Employee Performance, Quantitative Research 4o
Key Factors in Home Buying Decisions Quality, Price, and Location: Faktor Kunci dalam Keputusan Membeli Rumah Kualitas, Harga, dan Lokasi Ependi, Moch.Zaenal; Oetarjo, Msa
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.v19i2.1107

Abstract

This study examines the impact of product quality, price, and location on home buying decisions in Bumi Papan Selaras Housing, Sidoarjo, Indonesia. Utilizing a quantitative survey method with 96 respondents, the research analyzes data using various statistical tests in SPSS version 26. Results reveal that product quality, price, and location significantly influence home purchasing choices both individually and collectively. These findings underscore the importance of considering multiple factors simultaneously in housing market dynamics, aiding developers and policymakers in catering to consumer preferences effectively and promoting sustainable urban development. Highlight: Comprehensive Study: Investigates multifactor influence on home purchases. Consumer Preferences: Analyzes product quality, price, and location significance. Methodological Rigor: Employs survey method for accurate data collection. Keywoard: Home Buying Decisions, Product Quality, Price, Location, Survey Method
Reducing Employee Turnover Intention through Compensation, Support, and Engagement in Indonesia: Mengurangi Niat Keluar Masuk Karyawan melalui Kompensasi, Dukungan, dan Keterlibatan di Indonesia Sahid, Ahmad; Firdaus, Vera
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.v19i2.1108

Abstract

This study investigates the impact of compensation, organizational support, and work engagement on turnover intention at PT. Nugraha Ekakurir Line (JNE) Sidoarjo. Using a quantitative, descriptive method, data was collected via questionnaires from 114 respondents and analyzed with SPSS version 26. The results show that compensation, organizational support, and work engagement each have a negative and significant partial effect on turnover intention, and together they have a significant simultaneous effect. These findings suggest that enhancing compensation, organizational support, and work engagement can effectively reduce employee turnover. Highlight: Compensation, organizational support reduce turnover intention. Data from 114 respondents analyzed using SPSS 26. Enhancing these factors minimizes employee turnover. Keywoard: Compensation, Organizational Support, Work Engagement, Turnover Intention, Quantitative Study
Impact of Financial Decisions on Corporate Value in Indonesia: Dampak Keputusan Keuangan terhadap Nilai Perusahaan di Indonesia Noviana, Mahmudah Ayu; Nurasik
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.v19i2.1109

Abstract

This study investigates the impact of investment decisions, funding decisions, company size, and financial performance on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Utilizing quantitative methods and secondary data from annual financial reports of 26 companies, the research employs statistical analysis techniques to a purposive sample of 10 firms. Results indicate that while investment and funding decisions did not significantly affect firm value, company size demonstrated a significant influence, whereas financial performance did not exhibit a significant effect. These findings offer valuable insights for managers and investors aiming to enhance company performance and value in the Indonesian market. Highlight: Investment and funding: Crucial for company's financial health and prospects. Company size: Influences firm value, indicating scalability's importance in perception. Implications: Insights for optimizing performance and value in Indonesian market. Keywoard: Investment decisions, Funding decisions, Company size, Financial performance, Firm value
Enhancing employee performance through job involvement, support, and competency in Indonesia.: Meningkatkan kinerja karyawan melalui keterlibatan, dukungan, dan kompetensi kerja di Indonesia Rahmat, Renaldi; Ubaidillah, Hasan
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.v19i2.1110

Abstract

This study examines the impact of job involvement, perceived organizational support, and competency on job satisfaction and employee performance among 165 employees of PT. Harapan Sejahtera Karya Utama. Using questionnaires and path analysis with SPSS version 24, the research found that job involvement, organizational support, and competency positively affect employee performance directly and indirectly through job satisfaction. The study suggests organizations enhance job involvement, provide better supervisor support, offer training to improve competencies, and regularly evaluate salaries and reward systems to boost job satisfaction and performance. Highligt: Direct Impact: Job involvement, support, and competency enhance employee performance. Mediating Role: Job satisfaction mediates the factors' effects on performance. Strategies: Improve support, training, and evaluations to boost satisfaction and performance. Keyword: Job involvement, Organizational support, Competency, Job satisfaction, Employee performance
Covid-19 Shockwaves Disrupted the Indonesian Capital Market: Gelombang Kejutan Covid-19 Mengganggu Pasar Modal Indonesia Ardiansyah , Ricco; Nurasik, Nurasik
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.v19i2.1111

Abstract

This study examines the impact of the Covid-19 pandemic on the Indonesian capital market by analyzing abnormal returns and trading volume activity in the LQ45 index stock group from 2018 to 2020. Using secondary data and a purposive sampling method, the research employs Paired Sample t-Test for hypothesis testing. The results show significant differences in abnormal returns and trading volume activity before and during the pandemic, indicating a strong market reaction to Covid-19. These findings underscore the need for strategies to mitigate the effects of global disruptions on the market. Highlights: 1. Market Reaction: Significant changes in abnormal returns, trading volume during Covid-19.2. Methodology: Uses secondary data, Paired Sample t-Test for analysis.3. Focus: Examines LQ45 index stocks, daily prices, and volumes 2018-2020. Keywords: Event Study, Covid-19 Impact, Indonesian Capital Market, Abnormal Returns, Trading Volume

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