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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 35 Documents
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Search results for , issue "Vol. 20 No. 3 (2025): August" : 35 Documents clear
Corporate Governance Firm Size and Financial Condition Drive Textile Financial Performance: Tata Kelola Korporasi, Ukuran Perusahaan, dan Kondisi Keuangan Mempengaruhi Kinerja Keuangan Industri Tekstil Hanun, Nur Ravita; Pradina, Aulia Yunika
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1504

Abstract

General Background Financial performance is a critical indicator of corporate sustainability and investor confidence in manufacturing industries. Specific Background Textile companies face fluctuating financial stability, requiring effective governance mechanisms, adequate firm scale, and sound financial conditions to maintain profitability. Knowledge Gap Previous studies show inconsistent findings regarding the combined roles of independent commissioners, firm size, and financial distress in determining financial outcomes within the textile sector. Aims This study analyzes the relationships between independent commissioners, firm size, and financial distress and financial performance of textile firms listed on the Indonesian stock exchange. Results Using quantitative methods with secondary annual reports, purposive sampling of four firms, and multiple linear regression, the findings demonstrate that independent commissioners, larger firm size, and higher Altman Z-score values are positively and significantly associated with return on assets. Novelty The study integrates governance structure, organizational scale, and financial health indicators simultaneously within one empirical model for the textile industry. Implications The results provide evidence that stronger supervision, asset capacity, and healthier financial conditions support stable profitability and inform managerial and investment decisions. Keywords: Financial Performance, Independent Commissioners, Firm Size, Financial Distress, Textile Industry Key Findings Highlights: Board independence aligns with stronger profitability outcomes Larger asset base corresponds with superior returns Healthier Z-score reflects stable corporate condition
Operational Productivity Index Patterns in Logistics Services Using Mundel Model: Pola Indeks Produktivitas Operasional dalam Layanan Logistik Menggunakan Model Mundel Putra, Boy Isma; Ardiansah, Ach. Yoga
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1505

Abstract

General Background Productivity measurement is essential for logistics companies to maintain operational performance and resource efficiency. Specific Background The operational activities of Ninja Xpress during 2024 experienced fluctuating output and rising costs of labor, energy, and maintenance, requiring systematic evaluation. Knowledge Gap Previous studies discussed the Marvin E. Mundel method separately from strategic analysis, while integrated measurement and strategy formulation within a single logistics company remain limited. Aims This study measures operational productivity and formulates improvement strategies using the Marvin E. Mundel quantitative approach combined with SWOT analysis. Results The calculated productivity index shows monthly variation, with the highest value recorded in September at 129.81% and the lowest in April at 97.56%, while the SWOT matrix positions the company in Quadrant I, indicating strong internal capacity and favorable opportunities. Novelty The integration of numerical productivity indices with structured internal–external evaluation provides a comprehensive diagnostic framework. Implications The findings support data-driven decision making, periodic performance monitoring, and strategic planning to strengthen logistics operations and competitiveness. Keywords: Operational Productivity, Marvin E Mundel Method, SWOT Analysis, Logistics Operations, Productivity Index Key Findings Highlights: Monthly values varied widely across the 2024 period Strong internal capabilities aligned with external opportunities Integrated quantitative and strategic assessment guides planning
Workload Burnout Distress and Turnover Intention Path Analysis: Analisis Jalur Beban Kerja, Kelelahan, Stres, dan Niat Pindah Pekerjaan Firdaus, Vera; Avvrilia, Nilamsari Zahrina
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1506

Abstract

General Background Employee retention remains a critical issue in human resource management due to persistent turnover intention in labor-intensive industries. Specific Background Employees at PT. XYZ Pasuruan experience workload pressure and burnout symptoms that may generate psychological distress and intentions to leave the organization. Knowledge Gap Previous studies commonly tested workload and burnout directly on turnover intention without positioning distress as an intervening mechanism. Aims This study analyzes the relationships among workload, burnout, distress, and turnover intention and tests the mediating role of distress. Results Using a quantitative design with purposive sampling of 100 production employees and Structural Equation Modeling, workload shows a positive and significant relationship with turnover intention, burnout significantly relates to distress, while burnout does not directly relate to turnover intention; distress significantly mediates the pathway between workload and turnover intention but not between burnout and turnover intention. Novelty The model integrates distress as an intervening construct to explain indirect pathways within an industrial workforce context. Implications Findings support managerial policies on workload distribution, psychological support, and preventive strategies to reduce employee withdrawal behavior and strengthen organizational stability. Keywords: Workload, Burnout, Distress, Turnover Intention, Structural Equation Modeling Key Findings Highlights: Work demand shows the strongest direct association with leaving intentions Emotional exhaustion predicts psychological strain among staff Indirect pathway occurs only through the mediating construct
Green Accounting and Institutional Ownership Patterns in Healthcare Firm Profitability: Akuntansi Hijau dan Pola Kepemilikan Institusional dalam Kinerja Keuntungan Perusahaan Kesehatan Hariyanto, Wiwit; Syukriyah, Ziyadatus
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1507

Abstract

General Background: The healthcare sector has experienced rapid growth alongside increasing demands for corporate accountability toward environmental and social responsibilities. Specific Background: Companies are encouraged to adopt Green Accounting practices and strengthen institutional ownership as governance mechanisms to maintain legitimacy and transparency. Knowledge Gap: Prior studies mostly focus on banking or general industries, while limited empirical evidence examines how these mechanisms relate to profitability in healthcare firms. Aims: This study analyzes the relationship between Green Accounting and institutional ownership with profitability of healthcare companies listed on the Indonesia Stock Exchange during 2020–2024. Results: Using purposive sampling of 31 firms and multiple linear regression on 109 observations, the findings show that Green Accounting does not show a significant relationship with profitability, while institutional ownership demonstrates a negative association, and both variables explain only 8.4 percent of profitability variation. Novelty: The research concentrates on the healthcare sector and applies environmental cost indicators to represent Green Accounting within this context. Implications: The results indicate that governance and environmental reporting alone are insufficient to explain financial outcomes, suggesting the need for broader managerial and operational factors in improving firm profitability. Keywords: Green Accounting, Institutional Ownership, Profitability, Healthcare Sector, Financial Performance Key Findings Highlights: Environmental cost allocation shows no measurable linkage with earnings ratio Higher institutional shareholding corresponds to short-term margin decline Explanatory power of the model remains limited at 8.4 percent
Bank Health Dynamics Assessment Using RGEC Ratios in Listed Banks: Penilaian Dinamika Kesehatan Bank Menggunakan Rasio RGEC pada Bank-Bank Terdaftar Nirwana, Nihlatul Qudus Sukma; Amalia, Rizka Umi Mufidah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1508

Abstract

General Background Banking stability requires systematic evaluation of financial soundness under risk-based supervision frameworks. Specific Background Conventional banks listed on the Indonesian capital market are assessed through the RGEC framework covering Risk Profile, Good Corporate Governance, Earnings, and Capital. Knowledge Gap Prior assessments often describe static conditions and rarely examine the dynamic and regulatory alignment of RGEC implementation across major banks during recent economic disruptions and digital transformation. Aims This study explains the dynamics of bank health assessment using RGEC indicators and examines conformity with prevailing regulations. Results Using a quantitative descriptive-explanatory approach and financial ratio analysis of annual reports from five largest conventional banks during 2022–2024, the findings show varied composite ratings, with two banks categorized very healthy, one healthy, one fairly healthy, and one less healthy, reflecting differences in asset quality, efficiency, profitability, and capital adequacy. Novelty The study integrates regulatory compliance perspectives with longitudinal RGEC ratio mapping to portray adaptive health conditions rather than one-time evaluation. Implications The results provide evidence-based insights for regulators and bank management to strengthen governance, risk management, and supervisory strategies in a rapidly changing financial environment. Keywords: RGEC, Bank Health Rating, Financial Ratios, Risk Based Supervision, Conventional Banking Key Findings Highlights: Composite categories vary significantly among major institutions Asset quality and operational efficiency differentiate performance levels Regulatory alignment observed across assessment procedures

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