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Mochammad Tanzil Multazam
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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 61 Documents
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Search results for , issue "Vol. 20 No. 4 (2025): November" : 61 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  
Business Actors’ Liability for Consumer Losses in the Case of Hazardous Syrup Medicines under Law Number 8 of 1999 concerning Consumer Protection: Tanggung Jawab Pihak Usaha atas Kerugian Konsumen dalam Kasus Obat Sirup Berbahaya berdasarkan Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen 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  
Halal Lifestyle Understanding Among Students in the Digital Era Komaria, Yulisa Nurul; Maadi, Alan Su’ud
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.v20i4.1355

Abstract

General Background: Islamic boarding schools in Indonesia play a central role in transmitting Islamic values and shaping ethical student behavior. Specific Background: In the digital era, their relevance is increasingly tested, particularly in guiding students to understand and practice a halal lifestyle across food, beverages, clothing, and digital activities. Knowledge Gap: Despite their strategic role, many pesantren still face limited halal literacy and have not fully integrated halal principles into students’ daily practices. Aims: This study analyzes the role of the Syaichona Moh Cholil Islamic Boarding School in improving students’ understanding and application of halal lifestyle values in a digitalized environment. Results: The findings show that the pesantren enforces strict supervision of halal food and beverages, applies sharia-based dress codes, and builds halal-oriented habits through structured education and daily routines. Digital innovations such as student digital cards, technology-supported learning, and the use of social media further strengthen halal-based economic and behavioral systems. Novelty: This research presents the integration of classical Islamic education with digital transformation to reinforce halal lifestyle awareness. Implications: These findings affirm the potential of pesantren as adaptive institutions capable of enhancing halal literacy and forming digitally competent, ethically grounded future generations. Highlights: Strengthens students’ halal literacy through daily supervision and education. Integrates digital tools to support halal-based financial and learning systems. Combines classical Islamic values with modern technological adaptation. Keywords: Halal Lifestyle, Islamic Boarding School, Digitalization, Students, Sharia Values
Micro Enterprise Strategy for Economic Independence in Islamic Boarding Schools Helfiana, Afrilia; Maadi, Alan Su’ud
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.v20i4.1356

Abstract

General Background: Islamic boarding schools (pesantren) play a strategic role not only in religious and cultural education but also in community-based socio-economic empowerment. Specific Background: Growing economic challenges and dependence on external funding have driven pesantren to establish micro-enterprise units as instruments of institutional independence. Knowledge Gap: However, limited market reach, restricted capital access, and inadequate managerial competence continue to hinder the optimization of pesantren-based micro businesses. Aims: This study analyzes the economic development strategy of the Syaichona Moh Cholil Islamic Boarding School Bangkalan through the management of integrated micro-enterprise units. Results: Findings show that the pesantren has successfully strengthened economic resilience through diversified micro businesses—such as Podea sandal production, ADEM bottled water, cooperatives, retail shops, and service units—managed professionally by students and alumni using sharia principles and supported by digital technology integration. Novelty: This research highlights a unique model of pesantren economic governance that combines business diversification, internal human-resource mobilization, inter-pesantren collaboration, and cashless digital ecosystems linked to student financial monitoring. Implications: The study affirms that micro-enterprise development enhances institutional independence, cultivates entrepreneurial competence among students, and supports broader community economic empowerment. Highlights: The pesantren strengthens economic independence through diversified micro-enterprises managed by students and alumni. Sharia-based business governance and digital financial systems improve transparency and efficiency. Micro-business development enhances entrepreneurial skills and community economic empowerment. Keywords: Pesantren Economy, Micro Enterprises, Economic Independence, Sharia Based Management, Digital Transformation
The Urgency of Harmonizing the Regulation of the Minister of Communication and Informatics Regarding the Recycled Customer Number Policy: Urgensi Harmonisasi Peraturan Menteri Komunikasi dan Informatika Mengenai Kebijakan Nomor Pelanggan Daur Ulang Milianty, Yessa; Sitabuana, Tundjung Herning
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.v20i4.1394

Abstract

General Background: The rapid expansion of digital services in Indonesia has transformed mobile phone numbers into core digital identifiers across banking, e-commerce, transportation, and governmental platforms. Specific Background: Under current regulations, particularly Ministerial Regulation No. 14/2018, inactive numbers may be recycled and reassigned without uniform data-sanitization procedures, exposing users to substantial privacy and security risks. Knowledge Gap: Despite the enactment of the Personal Data Protection Law, there remains regulatory disharmony between Ministerial Regulation No. 14/2018 and No. 5/2021, especially regarding conflicting timelines for data retention and number reassignment, with no standardized technical safeguards in place. Aims: This study examines the inconsistencies between these regulations and evaluates their implications for data protection, consumer security, and legal certainty. Results: Findings indicate that number-recycling practices allow residual digital identities to persist, enabling unauthorized access, data breaches, and identity theft, thereby conflicting with data-protection principles and consumer-rights provisions. Novelty: This research highlights the structural legal gap that permits overlapping identity cycles and proposes adopting a Reassigned Numbers Database model to mitigate misdirected authentication risks. Implications: Harmonizing regulatory frameworks and establishing national technical standards are urgently required to safeguard user privacy, strengthen digital-ecosystem integrity, and ensure compliance with emerging data-protection norms. Highlights: Regulatory disharmony creates legal uncertainty and heightens privacy risks. Recycled numbers enable unauthorized access to prior users’ digital accounts. A national Reassigned Numbers Database is crucial for safer digital authentication. Keywords: Number Recycling, Data Protection, Privacy, Telecommunications Regulation, Consumer Security
Alcohol-Related Traffic Accidents Resulting in Death: Analysis of Driver Negligence and Liability: Kecelakaan Lalu Lintas Akibat Alkohol yang Menyebabkan Kematian : Analisis Kelalaian dan Pertanggungjawaban Pengemudi Abdullah, Reza; 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.v20i4.1383

Abstract

Background (General): Traffic accidents in Indonesia continue to rise annually, creating serious social and economic impacts. Background (Specific): A significant number of fatal accidents are caused by drivers operating vehicles under the influence of alcohol, as illustrated in the Pekanbaru case involving multiple deaths. Knowledge Gap: However, comprehensive legal analysis on the classification of negligence and the extent of criminal liability for alcohol-related fatal accidents remains limited. Aim: This study aims to examine the legal categorization of negligence (culpa) and determine the scope of driver criminal responsibility when drunk driving results in loss of life. Results: Findings show that such cases fall under culpa lata or gross negligence, as the drivers consciously continue driving despite clear foreseeable risks, thereby meeting the legal elements of criminal negligence under Indonesian criminal and traffic law. Novelty: The study provides an integrated doctrinal and empirical analysis linking legal theory, statutory frameworks, and real case application, particularly emphasizing the application of dolus eventualis in traffic negligence. Implications: The research underscores the importance of stricter enforcement and legal awareness to enhance road safety and strengthen public protection through more effective criminal accountability mechanisms. Highlights: Highlights the legal classification of drunk-driving fatalities as culpa lata (gross negligence). Demonstrates how foreseeability and lack of caution shape criminal liability. Emphasizes the need for stronger enforcement to protect public safety. Keywords: Traffic Accidents, Alcohol, Negligence, Criminal Liability, Indonesia
The Application of the Strict Liability Principle in the Protection of Consumers of Digital Logistics Services: Penerapan Prinsip Strict Liability Dalam Perlindungan Konsumen Jasa Logistik Digital Diana, Diana; Lie, Gunardi
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.v20i4.1384

Abstract

General background: The advancement of digital technology has revolutionized the logistics sector through application-based services that offer efficiency and convenience for consumers. Specific background: Nevertheless, the increasing reliance on digital logistics services has created new legal vulnerabilities, particularly when losses are caused by the actions of courier partners as third parties. Knowledge gap: Indonesia still lacks clear regulations governing the application of strict liability within digital logistics services, resulting in uncertainty regarding which party is legally responsible for consumer losses. Aims: This study aims to analyze the application of the strict liability principle in consumer protection within digital logistics services by examining the legal foundations, contractual structures, and implications of liability between companies and their courier partners. Results: The findings show that although the Consumer Protection Law requires business actors to bear consumer losses without proof of fault, its implementation remains weak due to standard contractual clauses that waive company responsibility, low consumer awareness, and limited government oversight. Novelty: This study provides a comprehensive understanding of the multilayered legal relationships between companies, partners, and consumers, highlighting the need for a vicarious liability approach within digital ecosystems. Implications: Strengthening the application of strict liability is essential to ensure fair compensation, increase public trust, and enhance accountability within Indonesia’s digital logistics services. Highlights: Strict liability strengthens consumer protection in digital logistics services. Legal ambiguity persists due to weak regulation and unclear contractual clauses. Companies remain the primary responsible party despite third-party courier involvement. Keywords: Strict Liability, Consumer Protection, Digital Logistics, Legal Responsibility, Courier Partners
Predatory Pricing in Indonesia’s Digital Trade Ecosystem: An Analysis of Inhibiting Factors and the Ideal Model for Equitable Regulation: Predatory Pricing dalam Ekosistem Perdagangan Digital di Indonesia: Analisis Faktor Penghambat dan Model Ideal Pengaturan yang Berkeadilan Leeland, Deryl; Adam, Richard C.
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.v20i4.1385

Abstract

General background: Indonesia’s rapidly expanding digital trade ecosystem has transformed market structures and intensified competition. Specific background: Within this environment, predatory pricing as a strategy of selling goods or services below cost to weaken competitors has become increasingly difficult to regulate due to digital platforms’ unique cost structures, cross-subsidization, and algorithmic pricing. Knowledge gap: Indonesian competition law lacks clear benchmarks for determining below-cost pricing, exclusionary intent, and recoupment, creating uncertainty in enforcement, especially against foreign digital actors. Aims: This study analyzes normative and practical barriers to enforcing predatory pricing rules in e-commerce and proposes an equitable regulatory model. Results: The findings show unclear cost definitions, limited data transparency, dynamic promotional practices, jurisdictional constraints, and the absence of technical guidelines, all of which impede consistent legal assessment. Novelty: This research offers a multidimensional regulatory framework informed by comparative practices from the United States, European Union, and China, incorporating algorithmic transparency, structural market effects, and temporal indicators of exclusion. Implications: A more adaptive and comprehensive regulatory structure is needed to strengthen legal certainty, protect SMEs, prevent digital-market exclusion, and promote a fair and sustainable competitive environment in Indonesia’s digital economy. Highlights: The study exposes major gaps in Indonesia’s legal standards for identifying below-cost pricing in digital markets. Enforcement is hindered by limited data access, dynamic promotional models, and cross-border platform operations. A new multidimensional regulatory model is proposed to ensure fairness, SME protection, and sustainable digital competition. Keywords: Predatory Pricing, Digital Trade, Competition Law, E-Commerce Regulation, Legal Certainty
The Legal Liability of Directors in State-Owned Enterprises: An Analysis of Judicial Inconsistencies in the Application of the Business Judgment Rule Doctrine: Pertanggungjawaban Hukum Direksi Perusahaan Milik Pemerintah: Analisis Perbedaan Putusan Hakim dalam Penerapan Doktrin Business Judgment Rule Art, Stanley Muljadi; Lie, Gunardi
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.v20i4.1386

Abstract

General Background: The application of the Business Judgment Rule (BJR) in Indonesia plays a crucial role in protecting directors from liability for business decisions that result in losses, provided such decisions are made in good faith and for corporate interests. Specific Background: In corruption cases involving directors of State-Owned Enterprises (SOEs), Indonesian courts show inconsistency in applying BJR, particularly when cases intersect with lex specialis provisions of the Anti-Corruption Law. Knowledge Gap: Existing studies have not comprehensively examined how judicial disparities affect legal certainty, protection, and the substantive realization of justice in corruption adjudication. Aims: This study analyzes the implementation of BJR in corruption cases, assesses the impact of judicial disparities on legal objectives, and identifies appropriate BJR application within the national legal framework. Results: Findings show that BJR is applied inconsistently—some cases acknowledge it as a valid protective doctrine, while others disregard it when corruption elements are proven under lex specialis rules. Novelty: This research bridges doctrinal analysis and case-based judicial evaluation to demonstrate how BJR interacts with principles of justice, legal certainty, and public benefit in corruption enforcement. Implications: The study highlights the need for clearer judicial guidelines to ensure consistent application of BJR without undermining the fight against corruption, thereby strengthening preventive legal protection and substantive justice. Highlights: Courts apply the Business Judgment Rule inconsistently in corruption cases. Lex specialis principles often override BJR protection when corruption elements are proven. Clearer judicial standards are needed to ensure fairness and legal certainty. Keywords: Business Judgment Rule, Corruption Law, Judicial Disparity, Soe Directors, Legal Certainty    

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