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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
Digital Official Letter Management Using E-Buddy Sidoarjo Application: Pengelolaan Surat Resmi Digital Menggunakan Aplikasi E-Buddy Sidoarjo Albab, Mukhammad Ulil; Agustina, Isna Fitria
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.v19i4.1188

Abstract

Background: The rise of digital technology has revolutionized local governance by enhancing efficiency and transparency. Specific Background: In this context, the E-Buddy application facilitates the digital management of official correspondence, yet its effectiveness has not been thoroughly examined. Knowledge Gap: Current literature lacks a detailed analysis of the communication dynamics and bureaucratic structures affecting the success of such digital systems. Aims: This study investigates the implementation of the E-Buddy application, emphasizing communication, resource allocation, executor disposition, and bureaucratic structure. Results: Findings reveal that the application's effectiveness is undermined by limited feature utilization and insufficient adherence to standard operating procedures (SOPs), resulting in miscommunication and inefficiencies. Novelty: The research underscores the importance of effective communication and structured SOPs in optimizing digital systems in governance. Implications: The study recommends enhancing training and establishing clear SOPs to improve implementation outcomes and contribute to more effective governance. Highlights : Effective communication is crucial for successful implementation. Insufficient adherence to SOPs hampers operational efficiency. Training and support enhance user engagement and application effectiveness. Keywords: Digital Governance, E-Buddy Application, Implementation, Communication, Bureaucratic Structure
Leverage decisions and Financial Performance: Does the CFO Gender Metter? Keputusan Leverage dan Kinerja Keuangan: Apakah Gender CFO Berpengaruh? Harjan, Sinan
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.v19i4.1274

Abstract

This study seeks to determine whether chief financial officer (CFO gender) have financial/ leverage decisions leading to influence the firms’ financial performance (FFP). Therefore, this research aims to explain the leverage decisions mediate the association between the CFO gender and FFP. So, this research built three models: firstly, to test the relationship between the CFO gender and leverage decisions while, the second model the effect of leverage on FFP, and the third model tests the mediation impact of leverage on the association between CFO gender and FFP. These models are built based on the data collected from the listed Chinese firms for the period 2011-2019. In this study, STATA version 13.0 is adopted as the analysis technique which is cover following steps. Descriptive statistics, pairwise correlation test, multi-collinearity test and ordinary Least Squares test. The main finding of the study there is negative and insignificant relationship between CFO gender and FFP while, the leverage decisions mediate that association positively and significantly. The findings of this research add to the existing literature by employing data from China and representative the impact of CFO in decreasing the leverage and that decision influence the corporate performance. Highlights: Examine CFO gender's impact on leverage and financial performance. Analyzed Chinese firms (2011-2019) using STATA; tested mediation models. CFO gender indirectly affects performance; leverage mediates positively, significantly. Keywords: Chief Financial officer, Leverage decisions, Firms Financial Performance
Key Drivers of Profitability in Indonesian Sharia Banks: Faktor Utama Profitabilitas Bank Syariah di Indonesia Septiani, Neli; Rahmawati , Imelda Dian
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.v19i4.1278

Abstract

Background: The banking sector significantly contributes to Indonesia's economic growth, with profitability serving as a key measure of performance and credibility, particularly in sharia banking. Knowledge Gap: Despite the importance of factors like Financing to Deposit Ratio (FDR), Operating Expense to Operating Income (BOPO), and Non-Performing Financing (NPF), their combined impact on profitability in Islamic banking remains underexplored. Aims: This study examines the influence of FDR, BOPO, and NPF on the profitability of Indonesian sharia banks. Methods and Results: Using data from 11 sharia banks listed on the Indonesian Stock Exchange (2018–2022) and multiple linear regression analysis, the study finds FDR and NPF have no significant effect, while BOPO negatively impacts profitability, emphasizing the importance of operational efficiency. Novelty and Implications: This study highlights the critical role of prudential and efficient financial management in Islamic banking, offering insights for enhancing profitability and resilience in Indonesia's sharia banking sector. Highlight : BOPO significantly impacts profitability, highlighting the need for operational efficiency in sharia banking. FDR and NPF show no significant influence on profitability, indicating other factors may play a role. Prudential financial management is crucial for enhancing resilience and growth in Islamic banks Keywords: Sharia banking, profitability, FDR, BOPO, NPF
Impression Management and Employee Commitment in Akwa-Ibom Tertiary Institutions: Manajemen Kesan dan Komitmen Karyawan di Institusi Tersier Akwa-Ibom Agbonmwanre, Omorogieva Anthony
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.v19i4.1194

Abstract

General background: Employee commitment is crucial for organizational success, and impression management techniques may significantly influence this commitment. Specific background: Previous studies have examined the effects of impression management in organizational contexts, yet the specific dynamics in Nigerian tertiary institutions remain underexplored. Knowledge gap: The influence of exemplification, ingratiation, and self-promotion on different dimensions of employee commitment (affective, continuance, and normative) in Nigerian institutions has not been fully examined. Aims: This study aims to determine how these dimensions of impression management influence employee commitment and the moderating role of organizational culture. Results: Findings reveal a positive and significant relationship between impression management and employee commitment. Specifically, exemplification enhances affective commitment, ingratiation promotes continuance commitment, and self-promotion influences normative commitment. Organizational culture was found to strongly moderate these relationships. Novelty: This study provides new insights into the contextual effects of impression management on employee commitment in Nigerian tertiary institutions. Implications: The findings suggest that management should employ strategic impression management techniques to enhance employee commitment, fostering improved organizational performance and reduced turnover. Highlights: Impression management positively influences employee commitment in tertiary institutions. Exemplification enhances affective commitment, ingratiation promotes continuance commitment. Organizational culture strongly moderates the relationship between impression management and employee commitment. Keywords: Impression Management, Employment Commitment, Exemplification, Ingratiation, Self-Promotion
Career Pursuit in Taxation Driven by Education and Motivation Factors: Pursuit Karir dalam Perpajakan Dipicu oleh Biaya Pendidikan dan Motivasi Noviyanti, Dina; Ernandi, Herman
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.v19i4.1236

Abstract

Background: The complexity of taxation necessitates highly skilled professionals. Specific Background: Despite demand, factors influencing students' interest in taxation careers are underexplored. Knowledge Gap: Previous studies have not adequately examined the combined effects of educational costs, social motivation, career motivation, and tax knowledge on career choices in taxation. Aims: This research investigates how these factors impact the intention to pursue a tax brevet. Results: Using quantitative analysis and Partial Least Squares (PLS) on a sample from Muhammadiyah University of Sidoarjo, the findings indicate that educational costs, social motivation, career motivation, and tax knowledge significantly influence students' interest in taxation careers, highlighting both direct and indirect relationships. Novelty: This study integrates various motivational factors affecting career aspirations in taxation. Implications: The results emphasize the need for tax certificate training programs to enhance accounting graduates' expertise, making iTax ibrevet training essential for aspiring accountants in the taxation field. Highlights : Significant influence of educational costs on career interest in taxation. Integration of motivational factors impacts students' decisions in pursuing tax-related careers. Importance of tax certificate training programs for enhancing accounting graduates' expertise. Keywords: Taxation, Education Costs, Motivation, Tax Knowledge, Career Aspirations
Company Characteristics, Profitability, and Financial Performance Through Corporate Social Responsibility: Karakteristik Perusahaan, Profitabilitas, dan Kinerja Keuangan Melalui Tanggung Jawab Sosial Perusahaan Hanis, Priyanka Anisa; Fitriyah , Hadiah
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.v19i4.1265

Abstract

Background: Financial performance is vital for assessing a company's sustainability, influenced by various internal factors. Specific Background: Although Corporate Social Responsibility (CSR) is recognized as significant, its mediating role between company characteristics and profitability on financial performance remains underexplored. Knowledge Gap: Existing studies inadequately address CSR's interaction with these variables in manufacturing contexts. Aims: This research investigates CSR's mediating capacity in the relationship between company characteristics (size, leverage, board composition) and profitability on financial performance. Results: Employing quantitative methods and purposive sampling, findings show that company size, board of commissioners, and profitability do not significantly affect financial performance, while leverage and CSR do. Additionally, profitability positively influences CSR, but other characteristics do not. CSR mediates the relationship between profitability and financial performance but not the others. Novelty: This study enhances understanding of CSR's mediating role, focusing on specific company characteristics and profitability. Implications: The results highlight the importance of CSR initiatives for improving financial performance, offering valuable insights for corporate managers and policymakers. Highlights : CSR mediates profitability's relationship with financial performance. Company size and board composition do not impact financial performance. Leverage significantly affects financial performance and CSR. Keywords: Corporate Social Responsibility, Financial Performance, Profitability, Company Characteristics, Leverage
Non-Cash Systems Improving Transparency in Village Financial Management: Sistem Non-Tunai Meningkatkan Transparansi Pengelolaan Keuangan Desa Istanto, Hadi; Mursyidah, Lailul
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.v19i4.1189

Abstract

The specific background of this study revolves around the implementation of a non-cash transaction program in Randegan Village in collaboration with BPR Delta Artha to enhance financial management through SISKEUDES. A knowledge gap exists in understanding the effectiveness of non-cash systems in improving transparency and accountability in village financial management. This research aims to describe and analyze the implementation of the non-cash system within the SISKEUDES application in Randegan Village, Sidoarjo Regency. Utilizing a qualitative, descriptive approach, data collection involved interviews, observation, and documentation. The results indicate that vertical and horizontal communication is effective, facilities for operating SISKEUDES and non-cash applications are adequate, employee disposition toward policy implementation is positive, and bureaucratic cooperation is strong. The novelty of this study lies in its exploration of the interplay between communication, resource management, and bureaucratic structure in implementing a non-cash system for village financial management. The implications suggest that effective implementation of non-cash systems in village financial management can enhance transparency, accountability, and overall governance. Highlights: Effective Communication: Ensures smooth implementation of the non-cash system. Adequate Resources: Proper facilities and skilled staff support SISKEUDES' operation. Strong Bureaucratic Cooperation: Enhances the efficiency and transparency of financial management. Keywords: Non-Cash System, SISKEUDES, Village Finance, Management, Transparency
Optimizing Packing Operations with an Integrated Barcode Warehouse System: Mengoptimalkan Operasi Pengemasan dengan Sistem Gudang Barcode Terpadu Cahyono, Priyo Imam; Hindarto, Hindarto
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.v19i4.1191

Abstract

General background: Business competition in the globalization era demands companies enhance operational efficiency, particularly in warehouse management. Specific background: Packing operations significantly influence the supply chain's effectiveness, affecting goods availability, delivery speed, and customer satisfaction. However, challenges like manual errors, slow item identification, and lack of integration between warehouse management systems and modern technologies persist. Knowledge gap: Despite the increasing use of warehouse management systems, the potential of integrating barcode technology to optimize packing operations has not been fully explored. Aims: This study aims to examine the optimization potential of packing operations using an integrated barcode-based warehouse management system. Results: By employing the SDLC waterfall model for application development, the integrated system showed improvements in item identification efficiency, minimized packing errors, and enhanced inventory accuracy. Novelty: The proposed approach demonstrates how barcode technology can streamline warehouse management processes, which is not thoroughly documented in existing literature. Implications: These findings provide insights for companies to develop effective strategies and technologies to improve warehouse operations, ensuring a stronger position in the competitive market. Highlights: Barcode integration improves packing speed and accuracy. The system reduces manual errors in warehouse operations. Enhances inventory management for better supply chain performance. Keywords: Packing Optimization, Warehouse Management, Barcode Integration, Efficiency, Inventory Accuracy
Environmental Management Strategies for Cost-Effective Waste Management in Hospitals: Strategi Manajemen Lingkungan untuk Pengelolaan Limbah Rumah Sakit yang Hemat Biaya Mujiawati, Gishelia Anastasya; Hadiah Fitriyah
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.v19i4.1192

Abstract

General background: Waste management in hospitals is crucial due to its environmental impact. Specific background: RSU Al Islam HM Mawardi Krian struggles with waste management while adhering to PSAP No. 1 of 2010 and maintaining efficiency. Knowledge gap: Limited research exists on applying environmental management accounting and operational strategies for hospital waste management in line with accounting standards. Aims: This study analyzes the impact of environmental management accounting and strategies on waste management costs at RSU Al Islam HM Mawardi Krian, assessing compliance with PSAP standards. Results: The hospital has implemented processes of identification, recognition, measurement, recording, presentation, and disclosure per PSAP No. 1 of 2010, managing waste effectively and incurring environmental costs. Novelty: Offers insights into aligning hospital environmental cost management with government standards. Implications: Structured environmental accounting and strategies can enhance waste management, improve hospital reputation, ensure regulatory compliance, and potentially increase revenue. Highlights: RSU Al Islam HM Mawardi complies with PSAP No. 1 of 2010 in managing waste costs. Proper environmental accounting improves transparency and operational efficiency. Structured strategies can boost hospital reputation and revenue. Keywords: Environmental Management Accounting, Operational Strategies, Waste Management Costs, Hospital Compliance
Environmental Cost Disclosure and Financial Performance of Oil and Gas Firms: Pengungkapan Biaya Lingkungan dan Kinerja Keuangan Perusahaan Minyak dan Gas Bumi Sunday, Fred Itotaziba; Chimezie, Nwosu Eleazar
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.v19i4.1193

Abstract

General Background: The relationship between environmental cost disclosure and financial performance is essential in environmentally impactful sectors like oil and gas. Specific Background: This study focuses on listed oil and gas firms in Nigeria, examining health and safety costs and waste management costs as predictors of return on assets (ROA). Knowledge Gap: Existing research shows inconsistent findings on the effects of environmental disclosures on financial performance, necessitating further investigation. Aims: This study aims to clarify the impact of environmental cost disclosures on financial performance, particularly through health and safety and waste management costs. Results: Using ex-post-facto research design and secondary data analysis, the findings reveal a significant positive relationship between environmental cost disclosures and financial performance, highlighting the importance of these costs on ROA. Novelty: By applying legitimacy theory and focusing on specific environmental costs, this research fills a gap in Nigerian literature. Implications: The study recommends enhanced environmental policies for oil and gas firms, promoting accountability and aligning financial performance with ecological responsibilities. Highlights: Significant positive relationship exists between environmental cost disclosures and financial performance (ROA) in Nigerian oil and gas firms. Health and safety costs and waste management costs are critical predictors of financial performance. The study emphasizes the need for enhanced environmental policies and corporate accountability in the oil and gas sector. Keywords: Health, Safety Cost, Waste Management Cost, ROA

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