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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 61 Documents
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Search results for , issue "Vol. 20 No. 4 (2025): November" : 61 Documents clear
Evaluation of Cash and Credit Sales Accounting Systems at Motorcycle Dealers: Evaluasi Sistem Akuntansi Penjualan Tunai dan Kredit di Dealer Sepeda Motor Novianti, Fitriana Yogi; Hanif , Aisha
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.v20i4.1454

Abstract

General Background Accounting information systems play a crucial role in supporting operational control and financial decision-making in trading companies. Specific Background Many small-scale motorcycle dealers still rely on manual systems for cash and credit sales, which may increase operational risk and weaken internal control. Knowledge Gap Limited empirical evaluations address how manual accounting systems affect sales procedures and profitability in used motorcycle dealerships. Aims This study aims to evaluate the accounting information system for cash and credit sales at UD Be’y Motor Tanggulangin Sidoarjo. Results The findings indicate that the existing manual system creates operational inefficiencies, increases credit risk, and limits internal financial control, particularly due to dependence on external leasing for receivable management. Novelty This study provides a detailed evaluation of cash and credit sales accounting practices in a used motorcycle dealer context while linking system limitations to operational and profitability risks. Implications The study recommends adopting simple accounting software and improving system integration to strengthen internal control, reduce risk, and support sustainable business operations. Keywords: Accounting Information System, Cash Sales, Credit Sales, Internal Control, Motorcycle Dealer Key Findings Highlights: Manual recording practices limit financial control and data reliability Credit sales procedures rely heavily on external leasing management System improvements are required to reduce operational and credit risks
Accounting Information System Design for UMKM Cash Transactions: Desain Sistem Informasi Akuntansi untuk Transaksi Tunai UMKM a Fitri , Evi Kurni; Rahmawati , Imelda Dian
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.v20i4.1455

Abstract

General Background Micro, small, and medium enterprises play a vital role in national economic sustainability, yet many operate without structured accounting information systems. Specific Background This condition is evident in UMKM Tahu Jaya Sentosa, where cash receipt and cash disbursement activities are conducted using simple practices without formal recording. Knowledge Gap Limited understanding and implementation of accounting information systems constrain internal control and financial transparency in UMKM operations. Aims This study aims to design an accounting information system for cash receipts and cash disbursements that can be applied as a practical guideline for UMKM. Results Using a qualitative descriptive approach through interviews and observations, the study finds that cash transactions are not recorded in journals or ledgers, internal control is informal, and financial information is not systematically documented. Novelty The study presents a context-based accounting information system design tailored to the operational realities of a small-scale UMKM. Implications The proposed design provides practical guidance for improving cash transaction recording and internal control, supporting better financial management practices in UMKM environments. Keywords: Accounting Information System, Cash Receipts, Cash Disbursements, Internal Control, UMKM Key Findings Highlights: Cash transaction activities are conducted without formal accounting records. Internal control relies on informal practices and owner experience. A structured system design offers practical guidance for UMKM financial management.
Human Resource Audit Practices in Regional State-Owned Banking: Praktik Audit Sumber Daya Manusia di Bank Milik Negara di Tingkat Regional Hidayah, Dian Rif’atul; Dwi Oktavia Rini, Dina
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.v20i4.1456

Abstract

General Background Human resource management is a strategic element in achieving organizational performance in the banking sector. Specific Background Bank Tabungan Negara implements human resource audits as part of internal control to ensure compliance with policies and alignment with business strategy. Knowledge Gap Limited empirical studies evaluate human resource audit implementation focusing on employee placement at the regional level. Aims This study aims to evaluate the implementation of human resource audits and examine employee performance after audit application at Bank Tabungan Negara Regional Office of East Java, Bali, and Nusa Tenggara. Results Findings show that human resource audits are conducted according to standard operating procedures and good corporate governance principles, with systematic stages and follow-up actions. Employee performance demonstrates improvement based on key performance indicators and organizational values. Novelty This study provides contextual evidence of human resource audit practices within a regional state-owned bank environment. Implications The findings support the use of human resource audits as an internal evaluation mechanism to strengthen human capital management and organizational performance. Highlights: Audit procedures align with internal policies and governance principles Employee placement evaluation improves workforce distribution Performance indicators show measurable improvement after audits Keywords: Human Resource Audit, Employee Performance, Internal Control, State-Owned Bank, Human Capital
Intrinsic Motivation Organizational Support Commitment and OCB in Rural Banking: Motivasi Intrinsik, Dukungan Organisasi, Komitmen, dan Perilaku Organisasi yang Baik (OCB) dalam Perbankan Pedesaan Lukitasari, Anisa; Abadiyah, Rifdah
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.v20i4.1457

Abstract

General Background Banking institutions require employee behaviors that exceed formal job descriptions to maintain service quality and organizational sustainability. Specific Background BPR Delta Artha Perseroda faces challenges related to low Organizational Citizenship Behavior among employees, reflected in limited cooperation, initiative, and participation. Knowledge Gap Previous studies have examined intrinsic motivation, organizational support, and organizational commitment separately, yet empirical evidence testing these variables simultaneously within rural banking institutions remains limited. Aims This study aims to examine the relationships between intrinsic motivation, organizational support, and organizational commitment with Organizational Citizenship Behavior at BPR Delta Artha Perseroda. Results Using a quantitative approach with multiple linear regression on 80 employees, the findings show that intrinsic motivation, organizational support, and organizational commitment each demonstrate significant relationships with Organizational Citizenship Behavior, with intrinsic motivation showing the strongest contribution. Novelty The study provides integrated empirical evidence from a rural banking context by analyzing these three variables concurrently within a single organizational setting. Implications The findings offer practical insights for human resource management in rural banks to strengthen internal motivation, organizational support mechanisms, and employee commitment in fostering positive discretionary workplace behaviors. Keywords: Intrinsic Motivation, Organizational Support, Organizational Commitment, Organizational Citizenship Behavior, Rural Banking Key Findings Highlights: Employee internal drive shows the strongest association with discretionary workplace behavior. Organizational assistance perceptions align with voluntary cooperative actions. Emotional attachment to the institution supports sustained employee contribution.
Forecasting Sidoarjo Local Tax Revenue Using Exponential Smoothing Models: Peramalan Pendapatan Pajak Daerah Sidoarjo Menggunakan Model Penhalusan Eksponensial Fikrianto, Muhammad Hafid; Sukmono, Tedjo
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.v20i4.1458

Abstract

General Background Local tax revenue plays a crucial role in supporting regional development and fiscal sustainability. Specific Background Sidoarjo Regency experienced a general increase in local tax revenue from 2014 to 2024, with a significant decline in 2020 due to the COVID-19 pandemic. Knowledge Gap Accurate forecasting methods are required to anticipate future revenue and support regional financial planning, yet the most suitable model for Sidoarjo’s tax data remains unclear. Aims This study aims to forecast Sidoarjo local tax revenue for 2025 and determine the most appropriate Exponential Smoothing model. Results Single, Double, and Triple Exponential Smoothing methods were applied and compared using Mean Absolute Percentage Error. The Triple Exponential Smoothing model produced the lowest MAPE value of 8.37% and a forecasted revenue of Rp. 1,507,007,282,941 for 2025. Novelty This study provides a comparative application of Exponential Smoothing models using long-term local tax data with explicit accuracy evaluation. Implications The findings support evidence-based regional revenue planning and contribute to methodological selection in public sector financial forecasting. Highlights: Comparative evaluation of three Exponential Smoothing models Triple Exponential Smoothing yields the lowest forecasting error Local tax revenue trend shows post-pandemic recovery Keywords: Forecasting, Local Tax Revenue, Exponential Smoothing, Time Series Analysis, Regional Finance
Human Resource Management Practices in Culinary MSME Performance: Praktik Manajemen Sumber Daya Manusia dalam Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di Bidang Kuliner Panjaitan, Febrina Niken Estevania; Abadiyah, Rifdah
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.v20i4.1459

Abstract

General Background Micro, Small, and Medium Enterprises play a strategic role in Indonesia’s economy, particularly in labor absorption and local economic development. Specific Background In the culinary sector, rapid growth of coffee shops has intensified competition, making human resource management a critical managerial function. Knowledge Gap Despite extensive studies on MSME performance, limited research explores contextual and informal HRM practices within thematic culinary MSMEs. Aims This study examines the role of human resource management in supporting employee performance and operational sustainability at Kedai Waleho Kopitiam, a thematic coffee shop in Sidoarjo. Results Using a qualitative descriptive approach through interviews, observation, and documentation, the findings show that informal HRM practices covering recruitment, training, motivation, performance evaluation, and workplace relations contribute to improved productivity, service quality, customer satisfaction, and work efficiency. Novelty This study highlights the application of humanistic and contextual HRM practices in a family-based culinary MSME setting. Implications The findings provide practical insights for MSME owners to manage human resources adaptively without complex formal systems while maintaining sustainable business performance. Keywords: Human Resource Management, MSME Performance, Culinary Business, Employee Productivity, Service Quality Key Findings Highlights: Informal HR practices support employee productivity and operational stability Humanistic management fosters positive service interactions with customers Contextual HR approaches suit small-scale culinary enterprises
Employee Performance Determinants in Organizational Work Contexts: Faktor-Faktor Penentu Kinerja Karyawan dalam Konteks Kerja Organisasi Clarissa, Ardelia Putri Devi; Andriani, Dewi; Firdaus, Vera; Sumartik
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.v20i4.1460

Abstract

General Background Employee performance remains a central concern in organizational management due to its direct association with goal attainment and service quality. Specific Background Previous studies have emphasized leadership, communication, work environment, and organizational culture as key factors shaping employee performance across sectors. Knowledge Gap However, empirical evidence examining these variables simultaneously within specific organizational contexts remains limited. Aims This study aims to analyze the relationships between organizational factors and employee performance within the selected research setting. Results The findings indicate that leadership practices, communication patterns, and work-related conditions demonstrate statistically supported relationships with employee performance. Novelty The study offers contextual empirical evidence by integrating multiple organizational variables within a single analytical framework applied to a localized organizational setting. Implications These results provide practical insights for organizational managers in formulating policies related to human resource management while also contributing to the enrichment of empirical literature on employee performance determinants. Keywords: Employee Performance, Leadership, Communication, Work Environment, Organizational Culture Key Findings Highlights: Multiple organizational factors show measurable associations with employee outcomes Managerial practices are contextually linked to work behavior patterns Organizational conditions remain central to performance-related evaluations
Taxpayer Compliance Determinants in Digital Tax Administration: Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Administrasi Pajak Digital Luthfiyati , Indi; Hariyanto, Wiwit
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.v20i4.1461

Abstract

General Background Taxpayer compliance is a fundamental component of sustainable public revenue systems. Specific Background The adoption of digital tax administration and behavioral factors has become increasingly relevant in improving compliance among MSME taxpayers. Knowledge Gap Limited empirical studies simultaneously examine taxation knowledge, electronic tax systems, sanctions, and risk preference within a single analytical framework. Aims This study aims to analyze the relationships between these factors and taxpayer compliance. Results The findings indicate that taxation understanding, electronic tax systems, and tax sanctions are statistically associated with compliance, with risk preference functioning as a moderating variable. Novelty This study provides contextual empirical evidence by integrating behavioral and technological variables within MSME taxpayer settings. Implications The results offer insights for tax authorities in designing compliance-oriented digital tax policies and taxpayer education strategies. Keywords: Taxpayer Compliance, Taxation Knowledge, Electronic Tax Systems, Tax Sanctions, Risk Preference Key Findings Highlights: Digital tax mechanisms are linked to compliance behavior Behavioral considerations shape taxpayer responses Risk orientation moderates compliance-related factors
Student Financial Literacy Determinants in Accounting Education: Faktor-Faktor yang Mempengaruhi Literasi Keuangan Mahasiswa dalam Pendidikan Akuntansi Supriyaningsih , Ika; Rahmawati , Imelda Dian
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.v20i4.1462

Abstract

General Background Financial literacy is an essential competency for individuals in managing personal finances and making informed economic decisions. Specific Background University students, particularly accounting students, are assumed to possess higher financial knowledge due to their academic exposure, yet empirical findings remain inconsistent. Knowledge Gap Previous studies show mixed results regarding the role of demographic factors in shaping student financial literacy, indicating the need for context-specific investigation. Aims This study examines the relationship between gender, parents’ socioeconomic status, and allowance with financial literacy among accounting students at Muhammadiyah University of Sidoarjo. Results Using a quantitative explanatory approach with 62 respondents, the findings reveal that gender, parents’ socioeconomic status, and allowance are not statistically associated with students’ financial literacy, either partially or simultaneously. Novelty This study provides empirical evidence that demographic characteristics do not necessarily differentiate financial literacy levels among accounting students within a local Indonesian university context. Implications The findings suggest that financial literacy development should prioritize experiential learning, behavioral aspects, and structured financial education rather than relying solely on demographic assumptions. Keywords: Financial Literacy, Accounting Students, Socioeconomic Status, Gender, Allowance Key Findings Highlights: Demographic characteristics do not differentiate literacy levels among accounting students. Parental background variables show no statistical association with financial knowledge. Financial understanding appears independent of monthly student spending capacity.
Leadership Discipline and Motivation Patterns in Employee Performance: Disiplin Kepemimpinan dan Pola Motivasi dalam Kinerja Karyawan Zidni, Moh. Luthfi; Firdaus, Vera
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.v20i4.1463

Abstract

General Background Employee performance remains a central concern in organizational management amid increasing competitive pressure. Specific Background Leadership style, work discipline, and employee motivation are frequently discussed as internal managerial factors associated with performance outcomes. Knowledge Gap Previous studies often examine these variables separately, leaving limited empirical evidence on their combined examination within a single organizational setting. Aims This study aims to examine leadership, work discipline, and motivation in relation to employee performance within the observed organization. Results The findings indicate that leadership, work discipline, and motivation demonstrate statistically significant relationships with employee performance based on quantitative analysis using survey data. Novelty This research provides integrated empirical evidence by simultaneously analyzing leadership, discipline, and motivation within one analytical framework at the organizational level. Implications The results offer managerial insights for organizational leaders in structuring leadership practices, reinforcing discipline, and fostering employee motivation to support performance-oriented management. Keywords: Leadership, Work Discipline, Motivation, Employee Performance, Human Resource Management Key Findings Highlights: Employee performance is closely associated with leadership, discipline, and motivational conditions. Work discipline demonstrates a consistent role within the examined organizational setting. Integrated managerial factors provide a clearer understanding of performance dynamics.

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