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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 56 Documents
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Search results for , issue "Vol. 19 No. 4 (2024): November" : 56 Documents clear
Innovative Practices in Waste Bank Management at Citra Sentosa Mandiri: Praktik Inovatif Pengelolaan Bank Sampah di Citra Sentosa Mandiri Fikryanita, Nada; Sufyanto, Sufyanto
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1155

Abstract

Waste management has become a critical issue in urban communities, necessitating innovative approaches for effective implementation. In Citra Sentosa Mandiri Housing, a waste bank initiative led by community leaders Mr. Agus Irwanto and Mr. Yanto exemplifies a successful model for fostering community engagement in waste management. Despite the growing interest in community-based waste management, there is limited understanding of the role of group communication in facilitating the diffusion of innovation within such contexts. This study aims to analyze communication strategies employed by waste bank activists to disseminate information and assess community adoption and participation in the waste bank program. Utilizing a descriptive qualitative research method and Miles and Huberman's interactive model for data analysis, findings reveal that effective group communication significantly enhances community participation and supports the adoption of waste management innovations. This research contributes to the literature by highlighting the crucial role of communication in transforming community perceptions of waste. The study underscores the importance of structured communication strategies in promoting sustainable waste management practices, providing insights for policymakers and community leaders seeking to implement similar initiatives in other urban settings. Highlights: Effective communication strategies enhance community engagement in waste management. Community leaders play a crucial role in driving waste bank initiatives. Structured communication transforms perceptions of waste within the community. Keywords: Waste Management, Group Communication, Innovation Diffusion, Community Participation, Sustainable Practices
Competence, Training, Professionalism, and Financial Rewards Shaping Students’ Career Choice as Auditors: Kompetensi, Pelatihan, Profesionalisme, dan Penghargaan Finansial dalam Pembentukan Pilihan Karir Mahasiswa sebagai Auditor Huda, Miftahul; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1156

Abstract

This study addresses the increasing demand for competent auditors by exploring how competence, professional training, and audit professionalism influence accounting students' career interest in auditing. Despite previous research on career selection, the knowledge gap lies in understanding the role of financial rewards as a moderating factor. This research aims to assess the impact of these factors while considering financial rewards as a moderator. Using a quantitative approach, data was collected from 120 accounting students from the 2020 and 2021 cohorts at Muhammadiyah University of Sidoarjo. Results indicate a positive relationship between competence, professional training, and audit professionalism with students' interest in auditing. Financial rewards were found to moderate the relationship between competence and career interest, as well as audit professionalism and career interest; however, it did not moderate professional training. The novelty of this study lies in examining financial rewards' moderating role, offering new insights for academic institutions to focus on competence and professionalism enhancement. Highlights: The study identifies financial rewards as a key factor that can strengthen the relationship between competence and students' interest in auditing careers. Professional training does not show a moderating effect with financial rewards in influencing career choices. The findings suggest a focus on competence and audit professionalism development for better career motivation. Keywords: Interest, Competence, Professional Training, Audit Professionalism, Financial Rewards
Professional Training, Personality, and Financial Rewards Shaping Students' Career Interest as Public Accountants: Pelatihan Profesional, Personalitas, dan Penghargaan Finansial dalam Pembentukan Minat Karir Akuntan Publik Novayoka, Rama; Rahayu, Duwi
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1157

Abstract

The general background of this study is rooted in the importance of identifying factors that drive accounting students' interest in becoming public accountants. The specific background focuses on professional training, personality traits, financial rewards, and job market considerations as potential influencers of career interest. While prior studies have explored career selection, there remains a knowledge gap in understanding how these factors interrelate in the context of public accounting careers. This study aims to examine the effects of professional training, personality, financial rewards, and job market considerations on accounting students' career interest. Using a quantitative approach, data was collected from 100 fifth-semester accounting students at Muhammadiyah University of Sidoarjo through purposive sampling. The results show that professional training, financial rewards, and job market considerations each have a positive and significant effect on students' interest in a public accounting career. The novelty of this study lies in its integrated analysis of these variables, providing insights for educators and policymakers. The implications suggest the need for academic programs to enhance professional training, clarify financial incentives, and provide information on job market trends to support students’ career decisions. Highlights: Professional training significantly influences students' interest in public accounting careers. Financial rewards play a key role in motivating students to pursue public accounting. Job market considerations positively affect students' career choices in accounting. Keywords: Student Interest, Public Accountant, Professional Training, Personality, Financial Rewards
Inventory Accounting Practices and Their Role in Financial Performance Evaluation: Praktik Akuntansi Persediaan dan Perannya dalam Evaluasi Kinerja Keuangan Nestariya, Handar; Rahayu, Duwi
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1158

Abstract

Inventory is a crucial asset for businesses, directly affecting their financial performance. However, despite its significance, many businesses struggle to implement inventory accounting practices in line with established standards. This study addresses the knowledge gap concerning the application of inventory accounting according to PSAK 14, focusing on Central Development Stores. The research employs a descriptive qualitative approach, gathering both primary and secondary data through interviews, documentation, and literature study. The findings reveal that the store employs a periodic physical inventory system and utilizes the FIFO (First In First Out) method for inventory valuation. The analysis indicates a partial compliance with PSAK 14, with a checklist percentage of 60%, highlighting areas for improvement. A notable discovery is that the store has not yet prepared financial statements, which could significantly impact its financial management practices. The novelty of this research lies in its practical evaluation of the implementation of PSAK 14 within a real business context, offering insights into common challenges. Implications suggest the necessity for the store to enhance its accounting practices to fully comply with PSAK 14, thus improving financial transparency and performance evaluation. Highlights: Partial Compliance: The store's accounting meets 60% of PSAK 14 requirements. Inventory Method: Uses Periodic system and FIFO for inventory valuation. Financial Reporting Gap: The store has not prepared financial statements yet. Keywords: Inventory, PSAK 14, Financial Performance, Inventory Valuation, Accounting Practices
Factors Shaping Students' Love of Money: Gender, Socioeconomic Status, Education, and Work Experience: Faktor-Faktor yang Membentuk Kecintaan Mahasiswa terhadap Uang: Jenis Kelamin, Status Sosial Ekonomi, Pendidikan, dan Pengalaman Kerja Marita, Dea Putri; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1159

Abstract

Love of money plays a significant role in shaping financial behavior, particularly among students in the field of accounting. However, there is limited research examining how factors such as gender, socio-economic status, education level, and work experience influence this attitude. This study aims to fill this knowledge gap by investigating the influence of these variables on love of money among accounting students. Employing a quantitative approach, data were collected from a sample of 187 students from the class of 2020-2021. The research findings reveal that gender (X1), socio-economic status (X2), education level (X3), and work experience (X4) all have a statistically significant effect on love of money, with a significance value (sig) of less than 0.05 for each variable. The novelty of this study lies in its comprehensive analysis of multiple socio-demographic factors influencing love of money. Implications of these findings suggest the need for educators and policymakers to consider these factors when developing financial literacy programs, aiming to foster a balanced financial mindset in students. Highlights: Significant Influence: Gender, socio-economic status, education, and work experience affect love of money. Quantitative Study: Research conducted using a sample of 187 accounting students. Implications: Findings guide financial literacy program development for students. Keywords: Love of Money, Gender, Socio-Economic Status, Education Level, Work Experience
Financial Technology and Literacy Shaping Students' Financial Management with Digital Literacy: Fintech dan Literasi Keuangan Membentuk Perilaku Pengelolaan Keuangan Mahasiswa dengan Literasi Digital Fadiyah, Nur Laily; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1160

Abstract

Financial management behavior is crucial for students, particularly as they engage with evolving financial technologies. However, there is a limited understanding of how financial technology and financial literacy interact to shape financial behavior, especially when considering digital literacy as a moderating factor. This study addresses this knowledge gap by examining the roles of financial technology and financial literacy on students' financial management behavior, with digital literacy as a potential moderator. Using a quantitative research method, primary data were gathered through a questionnaire survey from a sample of 114 accounting students at Muhammadiyah University of Sidoarjo, class of 2020. The findings indicate a positive relationship between financial technology and financial literacy on financial management behavior. Furthermore, digital literacy was found to moderate the effect of financial technology, strengthening its influence on students' financial management behavior. However, digital literacy did not moderate the influence of financial literacy on financial management behavior. The novelty of this research lies in its exploration of digital literacy's role as a moderating variable. Implications suggest the importance of incorporating digital literacy into financial education programs to enhance students' financial management practices. Highlights: Positive Relationship: Financial technology and literacy improve students' financial management behavior. Moderating Role: Digital literacy strengthens the effect of financial technology on financial behavior. No Moderation: Digital literacy does not moderate the impact of financial literacy on behavior. Keywords: Financial Technology, Financial Literacy, Digital Literacy, Financial Management, Student Behavior
Competence, Reporting, and Accessibility in Village Financial Management Accountability: Kompetensi, Pelaporan, dan Aksesibilitas dalam Akuntabilitas Pengelolaan Keuangan Desa Ningrum, Ravika Sevtia; Nurasik , Nurasik
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1161

Abstract

Accountability in village financial management is vital for promoting transparency and good governance at the local level. Despite its importance, there is limited understanding of how the competence of village officials, the presentation of financial reports, and the accessibility of these reports contribute to achieving financial accountability. This study addresses this knowledge gap by exploring the relationship between these factors and the accountability of village fund management in Krembung District, Sidoarjo Regency. Utilizing a quantitative approach, primary data were gathered through questionnaires from a purposive sample of 57 respondents across 19 villages. The data were analyzed using multiple linear regression with SPSS version 23. The findings indicate that the competence of village officials, the presentation of village financial reports, and their accessibility all have a positive and significant effect on the accountability of village financial management. The novelty of this research lies in its combined analysis of these three factors within a village context, providing comprehensive insights into enhancing financial accountability. Implications suggest that improving the skillset of village officials and financial reporting practices is essential to fostering better financial accountability at the village level. Highlights: Positive Effect: Competency, report presentation, and accessibility boost financial accountability. Quantitative Analysis: Study used questionnaires and multiple linear regression. Key Insight: Improving officials' skills and reporting practices enhances accountability. Keywords: Accountability, Village Financial Management, Competency, Financial Report Presentation, Accessibility
The Impact of Tax Planning on Earnings Management in Manufacturing Firms: Dampak Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Manufaktur Qusna, Asmaul; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1162

Abstract

General Background: Tax planning is a legal strategy employed by taxpayers to minimize their tax liabilities through effective utilization of existing tax laws, ultimately enhancing taxation efficiency. Specific Background: Tax planning's direct impact on earnings management in manufacturing firms, especially in emerging markets like Indonesia, is still underexplored despite its importance. Knowledge Gap: Previous studies have primarily examined the correlation between tax planning and financial performance, neglecting the moderating influence of firm value. Aims: The study examines the influence of tax planning on earnings management in manufacturing companies listed on the Indonesia Stock Exchange from 2017-2020, considering firm value as a moderating factor. Results: Utilizing a quantitative, associative research methodology and secondary data from IDX, the analysis revealed that tax planning significantly affects earnings management (significance level: 0.008), confirming the first hypothesis. Furthermore, the findings indicate that firm value positively moderates the relationship between tax planning and earnings management (significance level: 0.000), thus supporting the second hypothesis. Novelty: This study bridges the gap between tax planning, earnings management, and the moderating effects of firm value in a developing economy. Implications: The study highlights the importance of strategic tax planning for manufacturing firms to improve earnings management, emphasizing the need for firm value consideration in tax-related decision-making. Highlights: Tax planning significantly impacts earnings management in manufacturing firms. Firm value moderates the relationship between tax planning and earnings management. Utilizes quantitative research with secondary data from IDX website. Keywords: tax planning, earnings management, firm value, manufacturing companies, Indonesia Stock Exchange
Transforming Hydroponics with IoT for Sustainable Water Management: Mengubah Hidroponik dengan IoT untuk Pengelolaan Air yang Berkelanjutan Muchlason, Ahmad; Dhiya Ayuni, Shazana
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1163

Abstract

General Background: Urbanization is reducing agricultural land, necessitating innovative cultivation techniques like hydroponics to thrive in limited spaces. Specific Background: The study investigates the use of IoT technology in hydroponic systems, specifically focusing on remote monitoring and control of water pumps for efficient resource management. Knowledge Gap: Limited research has explored the use of IoT in optimizing water pump operations in hydroponic systems, focusing on energy management and remote accessibility. Aims: The research aims to create an IoT-based automated water pump control system for hydroponics, enabling remote monitoring and evaluating its energy efficiency and operational effectiveness. Results: The experimental setup, including an ESP32 microcontroller, ADS1115 module, solar charger controller, and submersible pump, demonstrated optimal performance with a time-based control strategy, achieving 96.7% current and 97% voltage accuracy. Novelty: The study showcases a successful model for integrating IoT in hydroponic systems, thereby enhancing sustainability and operational efficiency. Implications: The study underscores the potential of IoT technologies in enhancing water management in hydroponics, thereby providing a feasible solution to contemporary agricultural challenges in space-constrained environments. Highlights: IoT Integration: Remote control enhances hydroponic system monitoring and efficiency. Energy Optimization: Effective solar charging improves automated water pump performance. Real-time Monitoring: Enables accessible tracking from significant distances via smartphones. Keywords: Hydroponics, IoT, Water Management, ESP32, Energy Efficiency
Optimizing Catfish Farming Through IoT-Driven Water Quality Management: Mengoptimalkan Budidaya Ikan Lele Melalui Manajemen Kualitas Air Berbasis IoT Darmaji, Muhammad; Wisaksono, Arief
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1164

Abstract

General Background: Catfish play a significant role in the global fishing industry, necessitating effective farming practices to enhance productivity and sustainability. Specific Background: However, challenges such as maintaining optimal water quality in aquaculture ponds, particularly concerning ammonia levels and temperature fluctuations, pose threats to catfish health and production efficiency. Knowledge Gap: Previous research has often focused on single-parameter monitoring, lacking comprehensive systems that integrate real-time data for both ammonia and temperature management. Aims: This study aims to develop an advanced Internet of Things (IoT) system for real-time monitoring and control of ammonia levels and water temperature in catfish ponds, facilitating optimal farming conditions. Results: The implemented system utilizes two sensors to measure ammonia and temperature, integrated with the Blynk IoT platform for remote monitoring. The findings indicate that when water temperature exceeds 26 °C, the water pump activates to regulate temperature, while ammonia levels above 5 NH3 trigger the aerator to enhance oxygen levels and reduce ammonia toxicity. Novelty: This research innovatively combines multiple sensors and modern IoT applications, offering a more robust solution for aquaculture management compared to previous studies. Implications: The monitoring system effectively maintains water quality, enhancing catfish farming sustainability and efficiency, emphasizing the need for technology integration in aquaculture to effectively tackle environmental challenges. Highlights: Real-time Monitoring: Continuous tracking of ammonia and temperature levels. Automated Control: Activates pumps and aerators based on set thresholds. Enhanced Sustainability: Supports healthier catfish and optimizes production efficiency. Keywords: Catfish Farming, IoT, Water Quality Monitoring, Ammonia Control, Temperature Management

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