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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 43 Documents
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Search results for , issue "Vol. 19 No. 3 (2024): August" : 43 Documents clear
Tax strategies drive earnings management in Indonesia: Strategi pajak mendorong manajemen laba di Indonesia Alfadin, Muhamad Fahmi; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1126

Abstract

This study investigates the direct and indirect effects of tax planning and deferred tax expense on earnings management, using tax rates as a moderating variable, among LQ45 index companies on the Indonesian Stock Exchange (BEI) from 2017-2019. Using a quantitative descriptive method and Smart PLS 3 software for analysis, the study found that tax planning significantly influences earnings management, while deferred tax expense does not. Tax rates moderate the impact of tax planning but not deferred tax expense on earnings management. These results emphasize the role of tax planning in earnings management and suggest that tax rates should be considered in regulatory policies. Future research should explore additional variables like company age and size. Highlight: Tax planning significantly influences earnings management. Tax rates moderate tax planning's effect on earnings management. Deferred tax expense has no direct impact on earnings management. Keyword: Earnings management, tax planning, deferred tax expense, tax rates, Indonesian Stock Exchange
Increasing the Income of SMEs in Indonesia through the Power of Quality and Education: Meningkatkan Pendapatan UKM di Indonesia melalui Kekuatan Kualitas dan Pendidikan Farhansyah, Rizky Fajar; Sriyono
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1129

Abstract

This study explores the impact of product quality and the educational level of small and medium enterprise (SME) owners on SME income in Sidoarjo Regency, Indonesia. Using a quantitative approach with survey data from 52 SMEs, the analysis via SMARTPLS4 reveals that both product quality and education significantly influence SME income. The findings suggest that enhancing product quality and investing in education can lead to higher SME income, providing valuable insights for SME owners and policymakers to support economic growth in the region. Highlight: Impact: Product quality and education level significantly influence SME income. Method: Analyzed 52 SMEs in Sidoarjo using SMARTPLS4. Recommendation: Improve product quality and education to boost SME income. Keyword: SMEs, product quality, education level, income, Sidoarjo Regency
Revolutionizing Global Business Excellence Through the Balanced Scorecard Success: Merevolusi Keunggulan Bisnis Global Melalui Keberhasilan Balanced Scorecard Ula, Adinda Lafilatul; Fitriyah, Hadiah
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1130

Abstract

This study evaluates PT Berkah Berabu Limpah's performance using the Balanced Scorecard method. It collects qualitative data from primary and secondary sources and analyzes it across Financial, Customer, Internal Business Process, and Learning and Growth perspectives. Results indicate good overall performance but suggest improvements in customer focus and employee training for enhanced competitiveness. Implementing Balanced Scorecard comprehensively is recommended for better performance management. This research contributes to understanding performance evaluation methods for strategic decision-making. Highlight: Integrated Performance Analysis: Evaluates PT Berkah Berabu Limpah holistically using Balanced Scorecard. Customer Centricity Emphasis: Highlights need for enhanced customer focus and satisfaction. Strategic Decision Support: Balanced Scorecard aids in informed, strategic decision-making processes. Keyword: Performance Evaluation, Balanced Scorecard, Qualitative Analysis, Customer Focus, Strategic Decision-making
Fashion Drives Impulsive Buying in Indonesia: Fesyen Mendorong Pembelian Impulsif di Indonesia Pramana, Sugianto Eko; Indayani, Lilik; Febriansyah, Rizky Eka
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1131

Abstract

This research explores how Fashion Involvement and Shopping Lifestyle influence Impulsive Buying at the Eiger Store in Sidoarjo. Using a quantitative survey method, data were collected from 100 respondents via Google Forms and analyzed with SPSS. Results indicate that both Fashion Involvement and Shopping Lifestyle significantly and positively impact Impulsive Buying, with Fashion Involvement having a stronger influence. Key findings suggest that Eiger Store should enhance online sales and update sales strategies for new fashion models to attract more customers. These insights can guide targeted marketing strategies to increase impulsive buying behavior. Highlight: Fashion Involvement strongly influences impulsive buying. Enhance online sales for busy Sidoarjo residents. Update strategies for new fashion models to attract customers. Keyword: Impulsive Buying, Fashion Involvement, Shopping Lifestyle, Consumer Behavior, Eiger Store
Online Reviews Significantly Drive TikTok Purchases in Indonesia: Ulasan Online Secara Signifikan Mendorong Pembelian TikTok di Indonesia Jamilah, Siti; Kusuma, Kumara Adji
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1132

Abstract

This study examines the influence of content marketing, brand image, and online consumer reviews on purchasing decisions on TikTok Shop. Using a quantitative approach with 96 respondents from Sidoarjo, data were collected via a structured questionnaire and analyzed using multiple linear regression. Results indicate that all three factors positively impact purchasing decisions, with online consumer reviews being the most significant. These findings suggest that enhancing content marketing, building a strong brand image, and encouraging positive reviews are crucial for driving consumer purchases on TikTok Shop. Highlight: Significant Impact: All variables influence TikTok Shop purchases. Dominant Factor: Online reviews most affect purchasing decisions. Quantitative Study: Analysis of 96 respondents from Sidoarjo. Keyword: Content Marketing, Brand Image, Online Reviews, TikTok Shop, Consumer Behavior
Financial Literacy and Electronic Money Empower Online Drivers' Impact Globally: Literasi Keuangan dan Uang Elektronik Memberdayakan Dampak Pengemudi Online Secara Global Zainudin , Achmad; Rahayu, Ruci Arizanda
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1133

Abstract

This study investigates how financial literacy, self-control, and electronic money influence the lifestyle of online motorcycle taxi drivers in Sidoarjo, using quantitative methods and a sample size of 96 respondents. Through questionnaires and data analysis including validity tests, reliability tests, multiple linear regression analysis, and t-tests using SPSS version 26, the research finds a significant positive impact of these factors on drivers' lifestyles. The findings underscore the importance of promoting financial literacy and self-control among drivers, with implications for industry stakeholders and policymakers aiming to enhance driver well-being and sustainability in the online motorcycle taxi sector. Highlight: Financial literacy and self-control impact drivers' lifestyles significantly. Electronic money improves efficiency and security in financial transactions. Promoting literacy and control sustains well-being and industry growth. Keyword: Financial Literacy, Self-Control, Electronic Money, Online Motorcycle Taxi Drivers, Sidoarjo
Boosting Employee Performance through Discipline, Motivation, and Supervision in Indonesia: Meningkatkan Kinerja Karyawan melalui Disiplin, Motivasi, dan Pengawasan di Indonesia Setianto, Jey Devan; Firdaus, Vera
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1134

Abstract

This study investigates the influence of discipline, motivation, and supervision on employee performance at Toby's branches in Sidoarjo. Conducted with a sample of 60 employees, data were collected via questionnaires, direct observations, and interviews. Using SPSS for data analysis, the results revealed that discipline, motivation, and supervision each have a positive and significant impact on employee performance. Additionally, the combined effect of these variables is also significant. The findings suggest that focusing on improving discipline, motivation, and supervision can enhance employee performance in retail settings like Toby's. Highlight: Analyzed discipline, motivation, and supervision's impact on employee performance. Data from 60 employees via questionnaires, observations, and interviews. All variables significantly improved employee performance. Keyword: Discipline, Motivation, Supervision, Employee Performance, Retail Industry
How Lifestyle and Quality Drive Chatime Purchases in Indonesia: Bagaimana Gaya Hidup dan Kualitas Mendorong Pembelian Chatime di Indonesia Saptarianto, Bayu Alief; Oetarjo, Mas
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1135

Abstract

Technological developments have significantly impacted the lifestyle of Indonesian people. This research investigates how taste, product quality, and lifestyle influence purchasing decisions for Chatime products at Lippo Plaza Sidoarjo Mall. Using a quantitative method with Simple Random Sampling, data from 100 respondents were collected via Likert scale questionnaires and analyzed using linear regression. The results show that taste, product quality, and lifestyle positively and significantly affect purchasing decisions. These findings highlight the importance of improving product attributes and aligning marketing strategies with consumer lifestyles to enhance purchasing decisions. Future studies should explore broader demographics and diverse data collection methods. Highlight: Taste, product quality, and lifestyle positively influence purchasing decisions. Quantitative method with Simple Random Sampling used for data collection. Linear regression analysis confirms significant effects on purchasing behavior. Keywoard: Technological impact, Lifestyle, Purchasing decisions, Chatime, Linear regression
Celebrity Endorsements, E-WOM, and Promotions Significantly Boost Youth Purchase Interest in Indonesia: Dukungan Selebriti, E-WOM, dan Promosi Secara Signifikan Meningkatkan Minat Beli Kaum Muda di Indonesia Frmansah, Fiki; Komalasari, Dewi
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1137

Abstract

This study explores how celebrity endorsers, electronic word of mouth (E-WOM), and promotions affect consumer purchase interest, focusing on young consumers in Sidoarjo who buy Erigo products. Using a quantitative approach, data were gathered from 96 respondents aged 12 to 24 through purposive sampling and analyzed with SmartPLS. The results indicate that all three factors significantly and positively influence purchase interest. These findings suggest that integrating celebrity endorsements, fostering positive E-WOM, and designing effective promotions can enhance consumer interest and drive sales. Highlight: Celebrity endorsements significantly enhance product appeal among youth. Positive electronic word of mouth (E-WOM) boosts consumer interest. Effective promotional strategies drive higher purchase intentions. Keywoard: Purchase interest, celebrity endorsements, E-WOM, promotions, youth consumers
Enhancing Work Discipline through Leadership, Culture, and Communication: Meningkatkan Disiplin Kerja melalui Kepemimpinan, Budaya, dan Komunikasi Firdaus, Vera; Damayanti, Nadia
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1138

Abstract

This study investigates the collective impact of leadership, work culture, and communication on work discipline among 92 employees at PT. Surya Pratista Hutama. Using quantitative methods and a Likert scale questionnaire, the research finds that effective leadership, supportive work culture, and clear communication significantly enhance employee discipline. These results highlight the importance of fostering these organizational factors to improve overall discipline and performance within PT. Surya Pratista Hutama, suggesting implications for managerial practices and organizational policies aimed at strengthening leadership, culture, and communication strategies. Highlight: Leadership's pivotal role in fostering work discipline. Organizational culture's influence on employee behavior. Communication strategies and their impact on workplace discipline. Keywords: Work discipline, leadership influence, organizational culture, communication impact, quantitative research

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