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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 4 Documents
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Search results for , issue "Vol. 21 No. 2 (2026): May" : 4 Documents clear
International Brand Chanel's Opposition to the Dacosta + DC Painting Brand MZ, Henky Solihin
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1490

Abstract

General Background: Trademark protection under Law Number 20 of 2016 concerning Trademarks and Geographical Indications constitutes a central pillar of intellectual property law in Indonesia, ensuring legal certainty, fair competition, and consumer protection within the international registration framework, including the Madrid Protocol. Specific Background: This study examines the opposition filed by CHANEL SARL against the registration of the DACOSTA + DC Painting trademark before the Directorate General of Intellectual Property (DGIP), based on alleged substantial similarity and claims related to well-known mark protection. Knowledge Gap: Although opposition mechanisms are formally available to international trademark owners, limited doctrinal analysis addresses how Indonesian authorities assess formal and substantive requirements in determining similarity and bad faith. Aims: This research aims to analyze the legal basis of the opposition, the rebuttal submitted by the DACOSTA applicant, and the juridical considerations underlying the DGIP decision to accept the application. Results: The findings demonstrate that the objection did not satisfy the formal and material requirements stipulated under Article 21 of Law Number 20 of 2016, as no dominant similarity or evidence of bad faith was proven; consequently, the DGIP lawfully registered DACOSTA + DC Painting in Class 18. Novelty: This article provides a focused normative legal examination of an international trademark opposition resolved in favor of a domestic applicant within Indonesia’s constitutive registration system. Implications: The decision confirms that opposition by a global brand does not automatically preclude national registration absent substantiated similarity and reputational proof, reinforcing legal certainty in Indonesian trademark law. Highlights: The objection failed to establish dominant resemblance under Article 21 of Law Number 20 of 2016. No proof of bad faith or reputational appropriation was demonstrated in the proceedings. The authority confirmed lawful acceptance of the Class 18 application under the constitutive registration regime. Keywords: Chanel, Dacosta, Objection, Intellectual Property, Brand
Yurisometry as an Alternative Approach in Normative Legal Research in Indonesia: A Conceptual Study Budiana, Budiana; Maulana, Galih Afif Sylva; Anugrah, Dicky; Dani, Mohamad; Sondakh, Eduard
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1492

Abstract

General Background: Legal scholarship in Indonesia is predominantly shaped by normative legal research, which examines legislation, legal principles, and legal doctrines as the foundation of juridical reasoning. Specific Background: While this approach contributes significantly to legal certainty and systematic legal analysis, judicial practice frequently reveals variations in the interpretation and application of legal norms in court decisions. Knowledge Gap: Normative legal research alone often encounters limitations in explaining recurring patterns, interpretative tendencies, and inconsistencies within judicial rulings, and the conceptual discourse on integrating jurimetrics into normative legal methodology in Indonesia remains limited. Aims: This study examines jurimetrics as an alternative complementary approach to normative legal research in Indonesia through a conceptual legal study. Results: The analysis indicates that jurimetrics, which utilizes legal data such as court decisions to identify patterns, trends, and levels of consistency in legal interpretation, can function as an analytical instrument supporting normative reasoning without replacing doctrinal analysis. Novelty: The study conceptually positions jurimetrics within the methodological framework of normative legal research as a bridge connecting legal norms with judicial practice. Implications: The integration of jurimetrics offers methodological relevance for developing normative legal research that remains doctrinal and prescriptive while becoming more responsive to the dynamics of judicial decision-making in Indonesia. Highlights: Data-oriented examination of court rulings reveals recurring reasoning patterns and interpretative tendencies in adjudication. Analytical integration links doctrinal examination of legal norms with observable judicial decision patterns. Conceptual framework situates jurimetrics as a methodological complement within Indonesian legal scholarship. Keywords: Normative Law, Complementary, Judiciary, Legal Principles, Jurimetrics
Application of the Unus Testis Nullus Testis Principle in Corruption Crime Cases: Study of Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 Rahman, Budi
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1493

Abstract

General Background Criminal procedure law in Indonesia mandates that judicial decisions be grounded on lawful evidence and the principle of minimum proof to uphold the rule of law. Specific Background In corruption crime adjudication, witness testimony constitutes valid evidence under the Criminal Procedure Code (KUHAP), yet it cannot stand alone due to the principle of unus testis nullus testis, which requires at least two lawful pieces of evidence to establish guilt. Knowledge Gap Limited doctrinal analysis has examined how this evidentiary principle is applied in concrete corruption cases involving multiple defendants and contested indictments by the Corruption Eradication Commission (KPK). Aims This study analyzes the application of the unus testis nullus testis principle in Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 and evaluates the evidentiary basis of the KPK Public Prosecutor’s indictment against Defendant IV FCR. Results Using normative juridical research with a statute approach, the study finds that only one witness alleged the transfer of IDR 30,000,000 to Defendant IV FCR, while other testimonies and documentary statements contradicted this claim. The indictment also demonstrated inconsistencies in legal reasoning and classification of evidence. Consequently, the evidentiary threshold under Articles 183 and 185 KUHAP was not fulfilled, rendering the charge unproven. Novelty This article provides a structured doctrinal examination of evidentiary insufficiency in a multi-defendant corruption trial through systematic interpretation of statutory provisions. Implications The findings reaffirm the centrality of corroborated evidence in corruption prosecutions and underscore the necessity of strict adherence to evidentiary standards to ensure legal certainty and judicial fairness. Highlights: A single uncorroborated testimony was insufficient to establish criminal liability. Contradictions among witness statements weakened the prosecutorial argument. The indictment failed to satisfy the statutory minimum proof requirement, leading to acquittal. Keywords: Indictment, Corruption, Public Prosecutor, Pleadings, Defendant
ACCOUNTING STRATEGIES FOR ACHIEVING SUSTAINABILITY: RATIONALIZING COSTS UNDER THE CURRENT ECONOMIC CONDITIONS OF IRAQI COMPANIES: STRATEGI AKUNTANSI UNTUK MENCAPAI KEBERLANJUTAN: RASIONALISASI BIAYA DALAM KONDISI EKONOMI SAAT INI DI PERUSAHAAN-PERUSAHAAN IRAK mirdan, ALnujaimi Aws saeed; JASIM, MUSLIM BADR; Hussein, Mujtaba Ali
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1514

Abstract

General Background: Modern management accounting emphasizes the importance of controlling production costs to sustain organizational competitiveness. Specific Background: Companies increasingly rely on cost–value analysis and cost management models to identify inefficient operational expenses and improve financial performance. Knowledge Gap: Empirical research examining cost optimization strategies in Iraqi manufacturing companies remains limited. Aims: This study aims to identify key cost drivers and develop a cost optimization model using empirical data from Baghdad Soft Drinks Company. Results: The Relative Importance Index and factor analysis reveal that direct labor costs represent the dominant component of total production costs, with a relative importance index of 0.989 and an explanatory contribution of 92.3%. Using the cost–volume–profit model, three strategic scenarios were tested: expansion, market penetration, and operational efficiency. The expansion scenario generated the highest profit growth (+55.9%), the efficiency scenario produced moderate growth (+15%), while the penetration strategy caused a substantial decline in profitability (−67.8%). Novelty: The study integrates cost-driver identification with scenario-based cost modeling in an Iraqi industrial context. Implications: These findings provide a practical basis for managerial decision-making and sustainable financial planning through systematic cost optimization. Highlights: Direct labor expenditure emerges as the primary component shaping production cost structure capacity investment produces the largest profitability growth.  Operational efficiency strategy yields stable gains with minimal financial risk    Keywords: Cost Optimization; Cost Volume Profit Model; Cost Value Analysis; Managerial Accounting Strategy; Production Cost Structure

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