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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 23 Documents
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Search results for , issue "Vol. 20 No. 4 (2025): November" : 23 Documents clear
Accounting Information System Analysis on Sales Transactions: Analisis Sistem Informasi Akuntansi atas Transaksi Penjualan Bardina , Abidah Garizah; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1354

Abstract

Background: Accounting information systems play a crucial role in ensuring the accuracy and efficiency of company sales transactions. Specific Background: In practice, some companies still face challenges in implementing effective accounting information systems that align with internal control principles. Gap: Limited studies analyze the structure and implementation of sales accounting information systems in medium-scale enterprises. Aims: This study aims to analyze the accounting information system and internal control mechanisms of sales transactions at PT. Daya Anugerah Mandiri Manado. Results: The findings reveal that the company’s accounting system has been properly implemented and effectively supports transaction accuracy, although improvements are needed in documentation and data validation. Novelty: The study highlights the practical evaluation of internal control in the context of a regional sales enterprise. Implications: The results contribute to developing more efficient and reliable accounting systems in corporate environments. Highlights:• Evaluation of accounting information systems in a regional company• Internal control supports transaction accuracy and efficiency• Manual processes still dominate and need digital integration Keywords: Accounting Information System, Sales Transaction, Internal Control, System Evaluation, Efficiency
Strategic Readiness for Implementing Sustainable Marketing Practices: A Case Study of Total Energies in the Iraq Gas Project Al-Thabit, Ahmed Sameer N.; Ahmed, Anmar Shihab; Nsaif, Murtadha Abdul Ghafoor
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1358

Abstract

General Background: Amid global environmental transformation, the oil and gas sector faces growing pressure to integrate sustainability into its operations and marketing functions. Specific Background: Total Energies’ gas project in southern Iraq offers a complex industrial and institutional environment in which sustainable marketing adoption reflects both corporate commitment and contextual constraints. Knowledge Gap: Despite the company’s declared sustainability vision, little empirical evidence exists on its actual strategic readiness to implement sustainable marketing practices within Iraq’s fragile institutional setting. Aims: This study investigates TotalEnergies’ strategic readiness across four dimensions—institutional leadership, organizational culture, resource availability, and environmental commitment and governance—to determine its capacity for adopting sustainable marketing.Results: Using a descriptive-analytical approach with 47 valid survey responses, findings reveal that leadership scored highest, mean = 4.08, followed by organizational culture, 3.58, and resources, 3.02, while environmental governance was weakest, 2.50, indicating major structural deficiencies. Novelty: The study uniquely applies the strategic readiness framework to an international energy company operating in Iraq’s gas industry, transforming theoretical constructs into measurable field indicators. Implications: The results highlight the need for enhanced environmental governance policies, capacity building, and institutional integration to translate sustainability rhetoric into operational practice and to guide similar corporations toward effective sustainable marketing implementation in challenging contexts.  Highlights: Leadership shows strong commitment but lacks systemic support. Environmental governance remains the weakest readiness factor. The study bridges theory and field application in Iraq’s gas industry. Keywords: Strategic Readiness, Sustainable Marketing, Environmental Governance, Organizational Culture, Total Energies  
Legal Accountability of Business Actors in Hazardous Syrup Medicine Cases: Tanggung Jawab Hukum Pelaku Usaha dalam Kasus Obat Sirup Berbahaya Purba, Nanda Divabuena; Sudiro, Amad
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1339

Abstract

General Background: The circulation of hazardous syrup medicines causing acute kidney failure in children has revealed fundamental weaknesses in Indonesia’s consumer protection and health monitoring systems. Specific Background: Although Law No. 8 of 1999 on Consumer Protection regulates the obligations of business actors, ineffective supervision by both producers and regulatory agencies such as BPOM has led to serious public health risks and consumer losses. Knowledge Gap: Existing studies have not sufficiently examined the legal accountability of business actors and the state’s preventive role in safeguarding consumer rights in the pharmaceutical sector. Aims: This study analyzes the scope of business actors’ liability and assesses the effectiveness of legal protection for consumers in the case of hazardous syrup medicines. Results: The research finds that business actors bear strict liability under Articles 8 and 19 of the Consumer Protection Act, covering civil, administrative, and criminal responsibility for consumer damages. Novelty: The study exposes a significant gap between legal norms and their practical implementation, underscoring the need for coherent enforcement and institutional coordination. Implications: Strengthening preventive and repressive legal frameworks, regulatory oversight, and corporate ethical responsibility is essential to ensure justice, consumer safety, and legal certainty within Indonesia’s consumer protection regime. Highlights: Business actors hold strict liability for unsafe pharmaceutical products. There is a gap between regulation and implementation in consumer protection. Stronger preventive and repressive legal mechanisms are urgently needed. Keywords: Business Liability, Consumer Protection, Hazardous Syrup, Legal Accountability, Public Health  

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