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Mochammad Tanzil Multazam
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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 33 Documents
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Search results for , issue "Vol. 20 No. 1 (2025): February" : 33 Documents clear
Practical Cooperation between UNWTO and Uzbekistan: A Sustainable Tourism Perspective: Kerjasama Praktis antara UNWTO dan Uzbekistan: Perspektif Pariwisata Berkelanjutan Shermahmatovich, Botir Rakhmatullaev
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1280

Abstract

Despite the collaboration of Uzbekistan with UNWTO on improving sustainable tourism, which is yet limited, no research has ever addressed the micro level impact of these efforts on hospitality training and service quality. To address this gap, this paper presents a mixed method study for the Samarkand Regency Amir Temur Hotel that includes quantitative surveying 50 employees and qualitative interviewing key management. Using PESTEL and SWOT analyses, the study reveals that while UNWTO led training enhanced staff motivation and customer satisfaction, inconsistency and high turnover hampers progress. CSR focused training programs were structured and helped improve employee engagement and retention, adding a slant on sustainability to hospitality practice. The findings indicate that the tourism sector in Uzbekistan should remain in cooperation with UNWTO and cultivate strategic HR practices to position its tourism sector as sustainable leader. Highlights: UNWTO collaboration improves training, motivation, and satisfaction. High turnover and inconsistency hinder progress. Strategic HR practices vital for sustainable tourism leadership. Key words: Sustainable tourism, UNWTO collaboration, hospitality training, employee engagement, customer satisfaction, Uzbekistan tourism, CSR, workforce development, service quality, PESTEL analysis, SWOT analysis.
Tax Compliance Challenges Among Legal Practitioners in Nigeria: Tantangan Kepatuhan Pajak di Kalangan Praktisi Hukum di Nigeria Omozue, Moses Ogorugba
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1283

Abstract

General Background: Tax compliance is a fundamental obligation for income-earning professionals, including lawyers. Specific Background: In Nigeria, the taxation of legal practitioners has sparked debate, particularly concerning the classification of legal practice and the fairness of related tax policies. Knowledge Gap: Despite existing legal frameworks, gaps in awareness, enforcement, and consistency in tax administration persist among Nigerian lawyers. Aims: This study examines the tax obligations of Nigerian legal practitioners, analyses statutory provisions including the Personal Income Tax Act (PITA), Capital Gains Tax Act (CGTA), and Value Added Tax Act (VATA), and compares practices with jurisdictions such as the United Kingdom, the United States, and South Africa. Results: Findings reveal systemic compliance challenges, low awareness, and administrative inconsistencies that hinder effective taxation of legal professionals. Novelty: The paper offers a unique doctrinal analysis linking statutory interpretation with comparative international insights to recommend profession-specific reforms. Implications: The study underscores the need for clearer tax policies, targeted legal education reforms, and the adoption of digital tax-filing systems to enhance compliance, support law firm sustainability, and strengthen government revenue generation. Highlights: Tax Challenges: Nigerian lawyers face low awareness and inconsistent tax administration. Comparative Analysis: Insights from the UK, US, and South Africa reveal best practices. Policy Recommendations: Calls for legal education reform and digital tax-filing systems. Keywords: Taxation, Legal Practitioners, Tax Compliance, Law Firms, Economic Impact
Faw Grand Port and Its Impact on Sustainable Development in Iraq: Pelabuhan Besar Faw dan Dampaknya terhadap Pembangunan Berkelanjutan di Irak Dakhel, Alaa Abbas; Sultan, Ibrahim Khalil
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1284

Abstract

Transport is a key driver of economic growth, encompassing land, maritime, and air transport. Maritime transport is particularly vital for global trade, offering an affordable means of moving goods. Both developed and developing nations invest in commercial shipping fleets, modernize ports with advanced technology, and enhance operational systems to stimulate foreign trade. Iraqi ports play a crucial role in national economic development, prompting the government to revitalize existing ports and construct new ones. One significant initiative is the Grand Faw Port, a strategic project within the dry canal corridor, connecting the Arabian Gulf through Basra’s ports to the Mediterranean via Syria and to Northern Europe through Turkey. This port aims to strengthen Iraq’s role in global trade, drive economic progress, and support sustainable development by improving logistics and transport efficiency. By establishing Grand Faw Port, Iraq seeks to enhance its commercial shipping capacity, positioning itself as a major regional trade hub. The project is expected to create employment opportunities, boost investments, and contribute to long-term economic stability. As maritime trade continues to expand, the Grand Faw Port will serve as a catalyst for Iraq’s integration into international markets, reinforcing its economic resilience and global trade participation. Highlights: Transport drives economic growth through maritime trade and infrastructure development. Iraq develops Grand Faw Port to enhance global trade connectivity. The port boosts economic progress and supports sustainable development. Keywords: Faw Port, sustainable development, economic growth, transportation, trade
Environmental Auditing Practices in Iraqi Oil Companies for Sustainable Development: Praktik Audit Lingkungan di Perusahaan Minyak Irak untuk Pembangunan Berkelanjutan Hashmi , Saddam Catea
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1285

Abstract

General Background: Environmental auditing is essential for assessing corporate environmental performance and ensuring compliance with sustainability regulations.Specific Background: The Iraqi oil sector significantly impacts the environment, yet environmental auditing remains underdeveloped and underexplored. Knowledge Gap: Limited research exists on the role of environmental auditing in achieving sustainability in Iraq’s oil industry, particularly regarding regulatory influence. Aims: This study examines environmental audit requirements and their impact on sustainable development in Iraqi oil companies. Results: Data from 299 auditors and accountants indicate a strong correlation between environmental auditing and sustainable development, despite regulatory challenges. Novelty: The study establishes a direct link between environmental auditing and sustainability, offering a structured framework for corporate sustainability strategies. Implications: Findings highlight the need for stronger regulations, policy reforms, and systematic audits to align the oil sector with global sustainability goals. Highlights: Audit-Sustainability Link – Environmental auditing significantly impacts sustainable development in the oil sector. Regulatory Challenges – Weak enforcement and limited studies hinder effective environmental auditing in Iraq. Policy Implications – Strengthening regulations and systematic audits are crucial for sustainability integration. Keywords: Environmental Auditing, Sustainable Development, Oil Industry, Regulatory Compliance
Work Environment, Organizational Culture, and Leadership Style Shaping Employee Spirit: Budaya Kerja, Budaya Organisasi, dan Gaya Kepemimpinan dalam Membentuk Semangat Karyawan Rifai, Moh
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1359

Abstract

General Background: Employee enthusiasm is a crucial factor in achieving organizational productivity and competitiveness, especially in dynamic industrial environments. Specific Background: CV. Himpunan Abadi in Surabaya faces fluctuating employee motivation, potentially linked to internal conditions such as work environment, organizational culture, and leadership style. Knowledge Gap: Previous studies have rarely examined these three managerial aspects simultaneously within small-scale industrial settings. Aims: This study investigates how work environment, organizational culture, and leadership style collectively relate to employees’ work spirit. Results: Using quantitative analysis with multiple linear regression on 71 respondents, findings revealed that all three variables—work environment, organizational culture, and leadership style—significantly correlate with employees’ work enthusiasm both partially and simultaneously, with leadership style showing the strongest relationship. Novelty: This research integrates behavioral and structural dimensions of management to explain employee morale in a manufacturing-based company context. Implications: The findings provide managerial insight emphasizing leadership development and workplace cultural improvement to foster sustainable employee motivation. Highlights: Leadership style shows the strongest relationship with employee spirit. All three factors significantly correlate both partially and simultaneously. Provides strategic insight for improving workplace morale in small industries. Keywords: Work Environment, Organizational Culture, Leadership Style, Employee Spirit, Human Resource Management
Brand Image, Product Quality, and Price in Skincare Purchase Decisions: Citra Merek, Kualitas Produk, dan Harga Dalam Keputusan Pembelian Produk Perawatan Kulit Rahmatika , Fizza Ainun Yaumil; Indayani, Lilik
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1360

Abstract

General Background: The skincare industry in Indonesia is rapidly expanding, driven by consumer awareness of skin health and appearance. Specific Background: Beauty Glow, a local halal skincare brand, competes within this dynamic market, requiring effective marketing strategies to sustain consumer interest and loyalty. Knowledge Gap: While prior research examined brand image, product quality, and price independently, limited studies have explored their combined role in shaping purchasing decisions for local skincare brands. Aims: This study investigates how brand image, product quality, and price collectively influence consumer purchase decisions for Beauty Glow skincare in Sidoarjo. Results: Using quantitative methods and multiple linear regression analysis with 100 respondents, findings reveal that all three variables—brand image, product quality, and price—significantly and positively correlate with purchasing decisions. Novelty: The study integrates these variables simultaneously to understand their cumulative contribution to consumer behavior in a halal-certified, locally produced skincare context. Implications: The results underscore the importance for local skincare producers to enhance product quality and maintain competitive pricing while strengthening brand perception to increase consumer trust and purchase intentions. Highlights: Examines brand image, product quality, and price simultaneously. Focuses on halal-certified local skincare consumers. Offers strategic insights for enhancing purchase intention. Keywords: Brand Image, Product Quality, Price, Purchasing Decision, Skincare Marketing
Customer Satisfaction through Brand Image, Price, and Service Quality: Kepuasan Pelanggan Melalui Citra Merek, Harga, dan Kualitas Layanan Firnanda, Rieke Ayu; Prapanca, Detak
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1361

Abstract

General Background: The rapid growth of the fashion retail industry in Indonesia reflects the increasing consumer demand for modern, stylish, and high-quality products. Specific Background: Matahari Department Store, as one of Indonesia’s leading fashion retailers, faces challenges in maintaining customer satisfaction due to intense market competition and evolving consumer preferences. Knowledge Gap: Despite the growing competition in retail, limited studies have comprehensively examined the simultaneous role of brand image, price, and service quality in shaping customer satisfaction at local department stores. Aims: This study aims to determine how brand image, price, and service quality contribute to customer satisfaction at Matahari Department Store Sidoarjo. Results: Using a quantitative descriptive method with 96 respondents and SPSS 22 for analysis, the findings reveal that all three variables—brand image, price, and service quality—have a significant and positive relationship with customer satisfaction. Novelty: The research provides empirical evidence on how these factors jointly strengthen customer loyalty in the Indonesian retail fashion context. Implications: The findings encourage retail managers to focus on consistent brand identity, competitive pricing, and service excellence to sustain customer satisfaction. Highlights: Brand image, price, and service quality significantly shape customer satisfaction. Retail loyalty depends on brand trust and perceived service value. Findings guide competitive strategy in Indonesian fashion retail. Keywords: Brand Image, Price, Service Quality, Customer Satisfaction, Retail Fashion
Self-Efficacy, Reward, and Punishment in Determining Employee Performance: Keyakinan Diri, Imbalan, dan Hukuman dalam Menentukan Kinerja Karyawan Rojiyah, Dewi; Sumartik
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1362

Abstract

General Background: Business competition today demands companies to strengthen human resource performance as a key driver of organizational success. Specific Background: Franchise businesses, such as Pok Pok My Crispy Snack, require optimal employee performance to maintain service quality and operational consistency across branches. Knowledge Gap: Previous studies have discussed performance determinants, but few have jointly examined self-efficacy, reward, and punishment within the context of a growing franchise business. Aims: This study investigates the relationship among self-efficacy, reward, and punishment toward employee performance using a quantitative associative approach with 60 respondents. Results: The findings show that self-efficacy and punishment significantly relate to employee performance, while reward shows no significant relationship. Simultaneously, all three variables are jointly associated with employee performance. Novelty: This study provides empirical evidence that psychological belief and disciplinary mechanisms are stronger predictors of performance than material rewards in small-scale franchise enterprises. Implications: Managers should strengthen employee self-belief and implement fair disciplinary systems to sustain consistent performance and competitiveness in franchise settings. Highlights: Self-efficacy and punishment strongly relate to performance. Reward shows no significant relationship. Franchise context strengthens managerial implications. Keywords: Self-Efficacy, Reward, Punishment, Employee Performance, Franchise Business
TikTok, Influencers, and Price Shaping Gacoan Purchase Decisions: TikTok, Influencer, dan Pembentukan Harga dalam Pengambilan Keputusan Pembelian Gacoan Rahmadana, Muhammad Haris; Indayani, Dra. Lilik Indayani, M.M
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1364

Abstract

General Background: The rapid growth of social media platforms has transformed consumer behavior, with TikTok emerging as a dominant marketing channel in Indonesia’s digital economy. Specific Background: Mie Gacoan, a popular culinary brand in East Java, utilizes TikTok and influencer collaborations to attract younger audiences and boost sales. Knowledge Gap: However, limited empirical studies have examined the combined role of TikTok, influencer credibility, and pricing strategies in shaping consumer purchase decisions in the regional culinary industry. Aims: This study investigates how TikTok marketing, influencer endorsement, and price perception contribute to consumers’ purchasing decisions for Mie Gacoan in East Java. Results: Quantitative analysis using SPSS on 100 respondents reveals that all three variables—TikTok engagement, influencer credibility, and affordable pricing—positively and significantly predict purchasing decisions. Novelty: The study provides a contextual understanding of social media-driven marketing in a local Indonesian food brand, emphasizing the synergy between digital content, influencer marketing, and price sensitivity. Implications: Findings guide marketers to optimize social media strategies, strengthen influencer partnerships, and set competitive pricing to enhance consumer engagement and purchase behavior. Highlights: TikTok, influencers, and pricing jointly shape purchase behavior. Empirical evidence from East Java’s culinary market. Offers strategic insights for digital marketing optimization. Keywords: TikTok Marketing, Influencer, Price Strategy, Consumer Decision, Digital Promotion
Employee Commitment, Engagement, and Environment in Performance Achievement: Komitmen, Keterlibatan, dan Lingkungan Kerja Karyawan dalam Pencapaian Kinerja Indriyanto , Fahril; Firdaus, Vera
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1365

Abstract

(General background) Employee performance is a crucial element determining organizational success, particularly in competitive service sectors such as transportation and logistics. (Specific background) PT. Sentosa Abadi Transport faces challenges related to employee collaboration, trust, and workspace conditions, which potentially affect productivity and performance outcomes. (Knowledge gap) Previous studies mainly examined two factors—organizational commitment and work environment—without integrating job engagement as a contributing dimension. (Aims) This study aims to analyze how organizational commitment, job engagement, and work environment relate to employee performance in an integrated framework. (Results) Using a quantitative approach with 100 respondents and SPSS-based regression analysis, findings show all three variables have a positive and significant relationship with employee performance, both partially and simultaneously. (Novelty) The inclusion of job engagement alongside commitment and environment provides a more comprehensive understanding of performance drivers within logistics organizations. (Implications) These results emphasize the need for management strategies that strengthen employee commitment, foster engagement, and improve work conditions to achieve sustainable performance growth. Highlights: Integrates three major HR variables into one performance model. Confirms significant positive relationships across all dimensions. Offers managerial insights for enhancing logistics workforce productivity. Keywords: Organizational Commitment, Job Engagement, Work Environment, Employee Performance, Human Resource Management

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