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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
Audit Experience, Role Ambiguity, and Healthy Lifestyle on Auditor Performance with Spiritual Intelligence: Pengalaman Audit, Ambiguitas Peran, Gaya Hidup Sehat, dan Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
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.v19i4.1207

Abstract

Background: Auditor performance is key to ensuring financial accuracy. Specific Background: Audit experience, role ambiguity, and healthy lifestyle influence performance, but the role of spiritual intelligence as a mediator is less studied. Knowledge Gap: The mediation effect of spiritual intelligence in auditor performance is underexplored. Aims: This study examines the effects of audit experience, role ambiguity, and healthy lifestyle on auditor performance, with spiritual intelligence as a mediator. Results: Based on Partial Least Square (PLS) analysis of 65 auditors, audit experience, role ambiguity, and healthy lifestyle significantly affect both spiritual intelligence and auditor performance (p < 0.05). Spiritual intelligence also mediates these effects (p < 0.05). Novelty: The study emphasizes spiritual intelligence as a key mediator. Implications: Enhancing spiritual intelligence could improve auditor performance, offering practical insights for professionals and researchers. Highlights : Audit experience, role ambiguity, and healthy lifestyle directly affect auditor performance. Spiritual intelligence mediates the relationship between these factors and performance. Enhancing spiritual intelligence may improve overall auditor performance. Keywords: Audit Experience, Role Ambiguity, Healthy Lifestyle, Spiritual Intelligence, Auditor Performance
Consumer Preferences for Sunco Cooking Oil as a Daily Necessity: Preferensi Konsumen terhadap Minyak Goreng Sunco sebagai Kebutuhan Harian Akyun, Rizki Khurrota; Sari, Herlinda Maya Kumala
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.v19i4.1226

Abstract

Background: The fluctuating prices and availability of vegetable oils have raised concerns in consumer markets. Specific Background: Key factors like price, product quality, and promotion need closer examination to understand purchasing decisions. Knowledge Gap: Limited research addresses the combined impact of these factors on consumer behavior. Aims: This study aims to assess the influence of price, product quality, and promotion on oil purchasing decisions. Results: Based on quantitative analysis of 96 respondents, price, product quality, and promotion significantly affect purchasing decisions. Novelty: This research highlights the combined effect of these factors, offering new insights into consumer choices. Implications: The findings suggest that businesses should focus on competitive pricing, product quality, and effective promotions to boost sales. Highlights : Price, product quality, and promotion significantly influence oil purchasing decisions. A sample of 96 respondents was analyzed using multiple linear regression. Findings emphasize the importance of competitive pricing and strong promotional strategies. Keywords: Price, Product Quality, Promotion, Purchasing Decisions, Oil
Investment Strategies for Capital Market Participation Among Generasi Z: Strategi Investasi untuk Partisipasi Generasi Z di Pasar Modal Anggraini, Julina; Hanif, Aisha
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.v19i4.1227

Abstract

Background: Understanding the decision-making process of investors is vital in the evolving capital market, especially among Generation Z. Specific Background: This generation encounters unique challenges and opportunities as they define their financial goals. Knowledge Gap: Limited research exists on the specific factors influencing Generation Z’s investment decisions. Aims: This study investigates the motivators behind Generation Z's choices in the capital market using a qualitative phenomenological approach. Results: Findings identify key influences such as investment knowledge, income, risk tolerance, and return expectations, demonstrating that financial literacy significantly impacts decision-making. Novelty: This research highlights the need for targeted financial education resources for Generation Z. Implications: The study emphasizes the importance of tailored financial education programs to enhance informed participation in the capital market. Highlights : Investment decisions are influenced by financial literacy and knowledge. Income levels and risk tolerance shape investment choices among Generation Z. Tailored financial education is essential for informed market participation. Keywords:Generation Z, Investment, Knowledge, Risk, Decision-making
Transformational Leadership and Job Satisfaction in Employee Performance: Kepemimpinan Transformasional dan Kepuasan Kerja pada Kinerja Karyawan Hutagaluh, Gigih; Indayani, Lilik
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.v19i4.1229

Abstract

Background: In a competitive business environment, organizations need strong capabilities to succeed globally. Specific Background: Employee performance is essential for organizational success, influenced by leadership, job satisfaction, and commitment. Knowledge Gap: Limited research has examined the combined effects of these factors in a specific context. Aims: This study explores the relationships among transformational leadership, job satisfaction, and organizational commitment on employee performance at PT. Tirtadaya Adiperkasa Gempol. Results: A quantitative approach utilizing a Likert scale questionnaire and Simple Random Sampling revealed that transformational leadership, job satisfaction, and organizational commitment significantly enhance employee performance both individually and collectively. Novelty: This research addresses a critical gap in the literature regarding the interaction of these factors. Implications: The findings highlight the importance of nurturing transformational leadership and improving job satisfaction and organizational commitment as effective strategies to boost employee performance, offering organizations a pathway to gain competitive advantages. Highlights : Transformational leadership significantly enhances employee motivation and productivity. Job satisfaction plays a crucial role in fostering organizational commitment. Collective influence of leadership, satisfaction, and commitment boosts overall performance. Keywords: Transformational Leadership, Job Satisfaction, Organizational Commitment, Employee Performance, Quantitative Research
Environmental Factors and Trust in Taxpayer Compliance Among MSMEs: Faktor Lingkungan dan Kepercayaan dalam Kepatuhan Pajak MSME Aliyah, Fitri Dwi; 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.v19i4.1231

Abstract

Background: Taxpayer compliance is crucial for timely tax reporting, with e-Filling provided by the Directorate General of Taxes (DJP) facilitating this process. Specific Background: Trust in government and environmental factors are believed to influence compliance. Knowledge Gap: However, there is limited empirical evidence regarding their interactions, especially the environment's moderating role. Aims: This study investigates the effects of e-Filling implementation and government trust on taxpayer compliance, focusing on environmental moderation. Results: Analyzing a population of boarding house owners with at least ten rooms, results show that both e-Filling and government trust positively affect compliance, while the environment moderates the relationship between e-Filling and compliance but not the effect of government trust. Novelty: This research offers new insights into the interplay between digital tax reporting and environmental factors. Implications: Findings suggest that while technology enhances compliance, the environmental context may also significantly impact taxpayer behavior, indicating a need for tailored compliance strategies. Highlights : E-Filling positively impacts taxpayer compliance. Government trust significantly influences compliance levels. Environmental factors moderate the relationship between e-Filling and compliance. Keywords: Taxpayer, Compliance, E-Filling, Trust, Environment
Tax Compliance Among Individual Taxpayers in the Digital Era: Kepatuhan Pajak Wajib Pajak Individu di Era Digital Avida, Nurul Hidayatul; 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.v19i4.1239

Abstract

Background: Tax compliance is vital for effective revenue collection and economic stability. Specific Background: This study explores the roles of e-filing and taxpayer knowledge in influencing compliance, highlighting tax socialization as a moderating variable. Knowledge Gap: Limited research has examined how modernization, digital tools, taxpayer knowledge, and socialization interact to shape compliance behaviors. Aims: The research investigates the impact of modernizing tax administration, e-filing implementation, and taxpayer knowledge on compliance, with tax socialization as a moderator. Results: Analysis of primary data from individual taxpayers reveals that modernization, e-filing, and tax knowledge significantly enhance compliance. Additionally, tax socialization strengthens the relationships among modernization, e-filing, and compliance, as well as between tax knowledge and compliance. Novelty: This study underscores the importance of tax socialization in improving compliance through technological advancements and taxpayer education. Implications: Findings suggest that policymakers should focus on modernizing tax administration and enhancing socialization efforts to foster better taxpayer compliance. Highlights : Modernization of tax administration significantly boosts taxpayer compliance. E-filing implementation enhances compliance levels among taxpayers. Tax socialization effectively strengthens the relationship between various compliance factors. Keywords: Tax Compliance, E-Filing,Tax Knowledge, Socialization, Modernization
Learning Interest and Spiritual Intelligence in Sharia Accounting Learning Outcomes: Minat Belajar dan Kecerdasan Spiritual dalam Hasil Belajar Akuntansi Syariah Dioventa, Ambar; Nirwana, Nihlatul Qudus Sukma
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.v19i4.1245

Abstract

Background: Educational factors such as learning interest and spiritual intelligence are vital for academic performance. Specific Background: Understanding their impact within sharia accounting courses is crucial for improving student outcomes. Knowledge Gap: Few studies have examined the interplay of learning interest, spiritual intelligence, and motivation in this specific context. Aims: This research investigates the relationships among these factors and their effects on learning outcomes in sharia accounting courses. Results: A quantitative analysis involving 152 undergraduate accounting students revealed that both learning interest and spiritual intelligence positively influence learning outcomes. Furthermore, motivation moderates these relationships effectively. Novelty: This study offers new insights into how psychological factors interact to affect student performance in sharia accounting. Implications: Findings indicate that enhancing learning interest and spiritual intelligence can improve educational outcomes, with motivation as a critical moderator, thus guiding educators in developing effective teaching strategies. Highlights : Learning interest significantly enhances academic performance in sharia accounting. Spiritual intelligence contributes positively to learning outcomes in the course. Motivation serves as a crucial moderator between learning factors and student success. Keywords: Learning Interest, Spiritual Intelligence, Learning Outcomes, Motivation, Sharia Accounting
Profitability, Liquidity, and Costs as Determinants of Corporate Tax Expenses: Profitabilitas, Likuiditas, dan Biaya sebagai Penentu Beban Pajak Perusahaan Hidayati, Nurul Dwi; 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.v19i4.1256

Abstract

Background: Corporate income tax impacts financial performance, particularly in regulated sectors like food and beverage manufacturing. Gap: Limited studies analyze how profitability, liquidity, leverage, and operating costs affect tax expenses in emerging markets. Aims: This study examines these financial factors’ effects on corporate income tax for food and beverage firms listed on the IDX from 2017-2021. Results: Quantitative analysis shows profitability and leverage significantly influence tax expenses, while liquidity does not; operating costs are also impactful. Novelty: This study underscores profitability and leverage as key tax determinants in Indonesia’s food and beverage sector. Implications: Findings guide financial planning and policy, helping optimize tax outcomes in similar emerging markets. Highlights : Profitability and leverage significantly impact corporate tax expenses. Liquidity shows no significant effect on income tax expenses. Findings aid in optimizing tax strategies for manufacturing sectors. Keywords: Profitability, Liquidity, Leverage, Operating Costs, Income Tax
Compensation and Work Motivation in Employee Performance at CV. Lucky: Kompensasi dan Motivasi Kerja terhadap Kinerja Karyawan di CV. Lucky Saputra , Marchelino Tryas; Kusuma, Kumara Adji
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.v19i4.1262

Abstract

Background: Employee performance is essential for organizational success, with compensation recognized as a significant influencing factor. Specific Background: While compensation's role is well-documented, the moderating effect of motivation in this context remains insufficiently explored. Knowledge Gap: This study seeks to fill this gap by investigating how motivation influences the relationship between compensation and employee performance. Aims: The research examines the impact of compensation on performance and how motivation moderates this relationship among 85 employees at CV Lucky. Results: Using Moderated Regression Analysis, the findings indicate a significant positive relationship between compensation and employee performance, suggesting that improved compensation enhances performance. Furthermore, better compensation correlates with increased motivation, which in turn positively affects performance. Novelty: This study highlights the moderating role of work motivation, suggesting that enhancing motivation can strengthen the impact of compensation on performance. Implications: The results emphasize the importance of effective compensation strategies that boost both performance and employee motivation, ultimately fostering organizational success. Highlights : Significant positive relationship between compensation and employee performance. Work motivation amplifies the impact of compensation on performance. Effective compensation strategies enhance both employee motivation and organizational success. Keywords: Compensation, Employee Performance, Work Motivation, Moderation, Organizational Success
Audit Experience, Role Clarity, and Lifestyle as Drivers of Auditor Performance: Pengalaman Audit, Kejelasan Peran, dan Gaya Hidup sebagai Pendorong Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
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.v19i4.1269

Abstract

Background: Auditor performance is essential for reliable financial reporting, influenced by factors like experience, role ambiguity, and lifestyle. Gap: The role of spiritual intelligence as a mediator in these relationships is not well explored. Aim: This study examines the impact of audit experience, role ambiguity, and lifestyle on auditor performance, with spiritual intelligence as an intervening variable. Results: Analyzing data from 65 auditors using Partial Least Square (PLS), findings reveal that experience, ambiguity, and lifestyle significantly affect auditor performance and spiritual intelligence (p < 0.05), with spiritual intelligence also mediating these relationships. Novelty and Implications: Introducing spiritual intelligence as a mediating factor offers new insights, suggesting its value in enhancing auditor well-being and performance. Highlights : Audit experience, role ambiguity, and lifestyle significantly influence auditor performance. Spiritual intelligence acts as a mediating factor between personal factors and performance. Enhancing spiritual intelligence can improve auditor resilience and productivity. Keywords: Auditor, Performance, Spiritual Intelligence, Role Ambiguity, Lifestyle

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