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<![CDATA[Determinants of Share Price in Indonesian Food and Beverage Firms: Faktor-faktor yang Mempengaruhi Harga Saham pada Perusahaan Makanan dan Minuman di Indonesia ]]>
<![CDATA[Widiyawati , Siska]]>;
<![CDATA[Biduri, Sarwendah]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v20i3.1337
<![CDATA[Background: Financial statements provide essential information for evaluating company performance and investment decisions in the capital market. Specific Background: In the food and beverage sector, financial ratios such as DER, PBV, and PER are key indicators influencing stock valuation. Gap: Previous studies produced inconsistent findings on the relationships among these ratios and share prices. Aim: This study investigates the roles of Debt to Equity Ratio, Price to Book Value, and Price Earning Ratio in determining share prices of food and beverage companies listed on the Indonesia Stock Exchange during 2016–2018. Results: The findings indicate that Price to Book Value significantly affects stock prices, while Debt to Equity Ratio and Price Earning Ratio show no significant influence. Novelty: The study provides updated empirical evidence from Indonesia’s food and beverage sector. Implications: The results can guide investors in identifying valuation indicators for stock investment decisions. Highlights: PBV significantly predicts share prices in the food and beverage sector. DER and PER show no significant relation to share prices. The findings support valuation-based investment analysis. Keywords: Debt to Equity Ratio, Price to Book Value, Price Earning Ratio, Share Price, Food and Beverage]]>
<![CDATA[Corporate Governance and Company Size in Reducing Tax Avoidance: Tata Kelola Korporasi dan Ukuran Perusahaan dalam Mengurangi Penghindaran Pajak ]]>
<![CDATA[Nugroho , Dimas]]>;
<![CDATA[Ernandi, Herman]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v20i3.1338
<![CDATA[Background: Tax avoidance has become a persistent issue in corporate financial management, influenced by company characteristics and governance practices. Specific Background: Previous studies have shown mixed findings regarding the relationship between firm size, profitability, leverage, and tax avoidance. Gap: Limited research has examined these variables simultaneously in the context of Indonesian listed companies. Aims: This study aims to analyze the relationship between company size, leverage, profitability, and corporate governance toward tax avoidance practices. Results: The findings indicate that corporate governance and company size significantly reduce tax avoidance, while leverage and profitability show mixed or insignificant effects. Novelty: This study provides empirical evidence of how governance quality moderates corporate tax behavior in emerging economies. Implications: The results suggest that improving governance mechanisms can enhance tax transparency and compliance in Indonesian firms. Highlights:• Corporate governance reduces tax avoidance through improved oversight.• Firm size correlates with higher tax compliance levels.• Leverage and profitability show mixed empirical outcomes. Keywords: Corporate Governance, Tax Avoidance, Firm Size, Profitability, Leverage]]>
<![CDATA[Determinants of Integrated Reporting Disclosure in Indonesian Companies: Faktor-faktor yang Mempengaruhi Pengungkapan Laporan Terpadu di Perusahaan-Perusahaan Indonesia ]]>
<![CDATA[Mutala’liah, Lili’]]>;
<![CDATA[Nurasik, Nurasik]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v20i3.1340
<![CDATA[Background: Integrated reporting has become an essential element of corporate transparency and accountability in the modern business environment. Specific Background: In Indonesia, the implementation of integrated reporting among non-financial companies remains relatively limited despite growing awareness of sustainability disclosure. Knowledge Gap: Previous studies have not sufficiently explained the influence of institutional ownership, firm size, and profitability on the extent of integrated reporting. Aims: This study aims to examine the determinants of integrated reporting disclosure in companies listed on the Indonesia Stock Exchange. Results: The findings show that firm size and profitability significantly influence integrated reporting disclosure, while other variables such as institutional ownership show no significant impact. Novelty: The study provides empirical evidence on integrated reporting practices within the Indonesian context. Implications: These results can assist regulators and companies in improving transparency and aligning corporate reporting with sustainability principles. Highlights:• Examines the determinants of integrated reporting disclosure in Indonesian companies.• Shows firm size and profitability significantly influence disclosure levels.• Provides empirical evidence for improving transparency and accountability. Keywords: Integrated Reporting, Firm Size, Profitability, Institutional Ownership, Sustainability Disclosure]]>
<![CDATA[Juvenile Criminal Law Enforcement in Gangster Cases at Sidoarjo Police: Penegakan Hukum Pidana Anak dalam Kasus Gangster di Kepolisian Sidoarjo ]]>
<![CDATA[Rachman, Dhea Amanda Aulia]]>;
<![CDATA[Rosnawati, Emy]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v20i3.1341
<![CDATA[Background: Juvenile crime cases involving gangster groups have become a growing social problem that requires special legal handling. Specific Background: This study focuses on the legal process of handling children involved in gangster-related crimes at the Sidoarjo Police Department. Knowledge Gap: Previous studies have rarely discussed the practical application of the juvenile justice system in regional law enforcement. Aim: To analyze the implementation of Law No. 11 of 2012 concerning the Juvenile Criminal Justice System in dealing with child offenders. Results: The findings show that the Sidoarjo Police prioritize a restorative justice approach and diversion, balancing between justice enforcement and child protection. Novelty: This study presents a comprehensive overview of law enforcement efforts combined with social rehabilitation principles. Implication: The research implies that sustainable coordination among law enforcement officers, families, and social institutions is crucial in reducing juvenile crime recurrence. Highlights:• Juvenile crime handling through restorative justice• Implementation of Law No. 11/2012 at Sidoarjo Police• Legal protection for children in gangster cases Keywords: Juvenile Justice, Gangster Crime, Law Enforcement, Child Protection, Restorative Justice]]>
<![CDATA[Legal Implementation of Article 21 of Law No. 5/1990 in Edelweiss Conservation at Mount Butak: Pelaksanaan Hukum Pasal 21 Undang-Undang Nomor 5 Tahun 1990 dalam Konservasi Edelweiss di Gunung Butak ]]>
<![CDATA[Assidiqin, Muhammad Yusuf Fanany]]>;
<![CDATA[Phahlevy, Rifqi Ridlo]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v20i3.1342
<![CDATA[General Background: Environmental conservation is a crucial legal and ecological concern, especially regarding the protection of rare plants in conservation areas. Specific Background: Edelweiss (Anaphalis javanica) is one of Indonesia’s protected plants, yet violations continue to occur in the Mount Butak area. Knowledge Gap: Previous studies have not fully examined how Article 21 of Law No. 5 of 1990 is implemented in real practice and its enforcement challenges. Aims: This study aims to analyze the implementation of Article 21 in protecting Edelweiss within the Mount Butak conservation area. Results: The findings show that law enforcement remains weak due to limited public awareness and the absence of strict supervision from authorities.Novelty: The study integrates empirical and juridical perspectives to highlight the inconsistency between legal norms and field practices. Implications: Strengthening law enforcement and environmental education is recommended to enhance conservation effectiveness and ensure the sustainability of protected ecosystems. Highlights: Legal framework of environmental conservation in Indonesia Protection of Edelweiss under Article 21 of Law No. 5/1990 Weakness of law enforcement in conservation areas Keywords: Environmental Law, Conservation, Edelweiss, Article 21, Law Enforcement]]>
<![CDATA[Legal Framework of Air Rifle Modification in Patent and Industrial Design Law: Kerangka Hukum Modifikasi Senapan Angin dalam Hukum Paten dan Desain Industri ]]>
<![CDATA[Utomo, Agung Ridzal]]>;
<![CDATA[Phahlevy, Rifqi Ridlo]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v20i3.1343
<![CDATA[General Background: The modification of air rifles has become increasingly common in Indonesia, raising complex questions regarding legal boundaries and intellectual property protection. Specific Background: These modifications often involve both technical and aesthetic changes that may intersect with patent and industrial design rights. Knowledge Gap: Previous research has not thoroughly addressed how such modifications align with Law No. 13 of 2016 on Patents and Law No. 31 of 2000 on Industrial Designs, particularly when carried out for commercial purposes. Aims: This study aims to analyze the legal implications of air rifle modifications from the perspective of patent and design law. Results: The findings indicate that personal modifications pose minimal legal risk, while commercial alterations without permission from patent or design holders can lead to civil and criminal sanctions. Novelty: This paper provides a structured legal interpretation differentiating technical and aesthetic alterations under respective laws. Implications: The study contributes to clearer regulatory understanding and encourages compliance with intellectual property rights in mechanical innovation and design practices. Highlights:• Legal analysis of air rifle modification under Indonesian patent and design law• Differentiation between technical and aesthetic modifications• Legal consequences of unauthorized commercial modifications Keyword: Air Rifle, Patent Law, Industrial Design, Modification, Intellectual Property]]>
<![CDATA[SAK EMKM Adoption in Online Shop Financial Recordkeeping: Penerapan SAK EMKM dalam Pencatatan Keuangan Toko Online ]]>
<![CDATA[Munthe, Ridha Tuahta Maharany]]>;
<![CDATA[Widodo, Heri]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v20i3.1469
<![CDATA[General Background: Micro, Small, and Medium Enterprises play a central role in Indonesia’s economy and require reliable financial reporting to support sustainability. Specific Background: Many MSMEs, including online-based businesses, still apply simple cash-based records that do not follow accounting standards. Knowledge Gap: Empirical evidence on SAK EMKM-based financial recordkeeping in small online manufacturing businesses remains limited. Aims: This study examines accounting practices at Elmeera Hijab Online Shop and evaluates financial records aligned with SAK EMKM. Results: The findings show that existing records were limited to cash inflows and outflows and lacked structured financial statements; after adjustment, statements of financial position, income statements, and notes were prepared. Novelty: This study presents a contextual case of SAK EMKM application in an online shop with manufacturing activities. Implications: The results provide practical guidance for MSMEs to improve financial reporting quality and decision-making through structured SAK EMKM implementation. Keywords: SAK EMKM, Financial Recordkeeping, MSMEs, Online Shop Accounting, Financial Statements Key Findings Highlights: Financial records were initially limited to basic cash transactions. Structured statements were prepared following SAK EMKM guidelines. Human resource limitations constrained formal accounting practices.]]>
<![CDATA[Determinants of Student Consumptive Behavior in E Commerce Context: Faktor-faktor yang Mempengaruhi Perilaku Konsumtif Mahasiswa dalam Konteks E-Commerce ]]>
<![CDATA[Azizah, Nur]]>;
<![CDATA[Hermawan, Sigit]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v20i3.1470
<![CDATA[General Background: Rapid growth of digital commerce has reshaped consumption patterns among university students. Specific Background: Increased access to online shopping platforms is associated with changes in student spending behavior. Knowledge Gap: Empirical evidence examining multiple behavioral and financial factors simultaneously in student consumptive behavior remains limited. Aims: This study analyzes factors related to consumptive behavior among university students using a quantitative approach. Results: The findings indicate that selected financial and lifestyle-related variables are statistically associated with student consumptive behavior. Novelty: The study integrates several behavioral and financial variables within a single empirical model focused on student consumers. Implications: The results provide insights for academic studies and educational institutions in understanding student consumption patterns. Keywords: Consumptive Behavior, E Commerce, Financial Literacy, Lifestyle, University Students Key Findings Highlights: Student spending patterns show strong alignment with digital purchasing habits. Behavioral factors demonstrate measurable associations with consumption tendencies. Financial understanding remains a relevant aspect of student purchasing behavior.]]>
<![CDATA[Financial Ratios and Stock Prices in Automotive Companies: Faktor-faktor yang Mempengaruhi Perilaku Konsumtif Mahasiswa dalam Konteks E-Commerce ]]>
<![CDATA[Mukharomah , Anis Krismawati]]>;
<![CDATA[Hanif, Aisha]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v20i3.1471
<![CDATA[General Background: Stock prices are a key indicator for investors in assessing firm value in capital markets. Specific Background: Financial ratios are widely used to evaluate company performance in the automotive and component subsector listed on the Indonesia Stock Exchange. Knowledge Gap: Limited studies examine profitability, liquidity, and leverage ratios simultaneously with earnings per share as a moderating variable in this subsector. Aims: This study examines the relationship between Return on Assets, Current Ratio, and Debt to Equity Ratio on stock prices with Earnings per Share as a moderating variable. Results: The findings show that Return on Assets, Current Ratio, and Debt to Equity Ratio are statistically associated with stock prices, while Earnings per Share moderates these relationships. Novelty: The study integrates earnings per share as a moderating variable within a financial ratio framework in automotive companies. Implications: The results provide insights for investors and researchers in evaluating stock price movements using financial statement information. Keywords: Stock Price, Return On Assets, Current Ratio, Debt To Equity Ratio, Earnings Per Share Key Findings Highlights: Profitability indicators show a consistent relationship with market valuation. Liquidity and leverage ratios are linked to variations in share values. Earnings per share strengthens the association between financial ratios and stock valuation.]]>
<![CDATA[Financial Literacy Self Control and PayLater Financial Management: Literasi Keuangan, Pengendalian Diri, dan Pengelolaan Keuangan PayLater ]]>
<![CDATA[Ningrum, Ayu Stya]]>;
<![CDATA[Hermawan, Sigit]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v20i3.1472
<![CDATA[General Background The rapid growth of Buy Now Pay Later services has reshaped financial behavior among young consumers. Specific Background Shopee PayLater is widely used by Generation Z, raising concerns regarding financial management behavior. Knowledge Gap Empirical studies examining financial literacy, self control, and financial attitudes in the context of PayLater usage remain limited, particularly at the regional level. Aims This study aims to analyze the relationships between financial literacy, self control, and financial attitudes toward financial management behavior among Shopee PayLater users. Results The findings indicate that financial literacy, self control, and financial attitudes are associated with users’ financial management behavior. Novelty This study integrates behavioral and financial variables within the specific context of Shopee PayLater usage among Generation Z. Implications The results provide insights for improving financial awareness and responsible PayLater usage among young consumers. Keywords: Financial Literacy, Self Control, Financial Attitude, Financial Management Behavior, Shopee PayLater Key Findings Highlights: Financial knowledge relates to responsible management of PayLater usage Behavioral control aligns with users’ financial management patterns Financial attitudes correspond with PayLater financial practices]]>
