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Indonesian Journal of Law and Economics Review

ijler
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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 618 Documents

15 16 17 18 19

The Effect of Organizational Justice and Job Involvement on Turnover Intention with Job Satisfaction as an Intervening Variable Deby Ayu Anggela; Dewi Andriani
Indonesian Journal of Law and Economics Review Vol 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of organizational justice and job involvement on turnover intent with job satisfaction as an intervening variable at PT Aggiomultimex International Group Sidoarjo. This research uses quantitative research with hypothesis testing. The sample used in this study were 118 employees at PT Aggiomultimex International Group Sidoarjo. The analytical tool used in this study uses statistical software. This study aims to determine the effect of organizational justice, job involvement version 2.5.0. The main data in this study came from a questionnaire. The results of this study prove that (1) organizational justice has a significant effect on turnover intention (2) job involvement has a significant effect on turnover intention (3) Organizational justice variable has no effect on turnover intention (4) Job involvement variable has a significant effect on turnover intention (5 ) Job satisfaction variable has a significant effect on turnover intention (6) Organizational justice variable has no effect on turnover intention through job satisfaction (7) Job involvement variable has a significant effect on turnover intention through job satisfaction

The Influence of the Use of Instagram Social Media, Lifestyle, Financial Attitude, and Ease of Digital Payment Facilities in Mobile Banking on Consumptive Behavior in Students During the Covid-19 Pandemic Through the Role of Financial Literacy as a Modera: Pengaruh Penggunaan Media Sosial Instagram, Gaya Hidup, Sikap Keuangan, dan Kemudahan Fasilitas Digital Payment pada Mobile Banking terhadap Perilaku Konsumtif Mahasiswa di Masa Pandemi Covid-19 Melalui Peran Literasi Keuangan sebagai Variabel Trisuci, Choirunnisa Mutiara; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

This study discusses the Influence of Instagram, Lifestyle, Financial Attitude, and Ease of Mobile Banking on Consumptive Behavior Through the Role of Financial Literacy as a Moderating Variable. The existence of consumptive behavior experienced by students causes them to have a bad financial attitude in their consumption behavior and will affect their financial condition in the future if they do not improve their financial literacy. The purpose of this study is to determine whether financial literacy can influence students to reduce consumptive behavior. This type of research is descriptive with a quantitative approach. The data analysis technique is SEM-PLS 3.0. The sampling technique used purposive sampling with a sample of 63 respondents. The results showed that Instagram had an effect on Consumptive Behavior, Lifestyle had an effect on consumptive behavior, Financial Attitude had an effect on consumptive behavior, Ease of mobile banking had no effect on Consumptive Behavior, Financial Literacy did not moderate Instagram on Consumptive Behavior, Financial Literacy moderated Lifestyle on Consumptive Behavior, Financial Literacy does not moderate Financial Attitude towards Consumptive Behavior, Financial Literacy does not moderate Ease of mobile banking on Consumptive Behavior.

Effect of Accounting Information System, System Quality, and Security Quality on Customer Satisfaction of Mobile Banking Users: Pengaruh Sistem Informasi Akutansi, Kualitas Sistem,dan Kualitas Keamanan Terhadap Kepuasan Nasabah Pengguna Mobile Banking Zubaida, Refiana; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of Accounting Information Systems, System Quality, and Security Quality on Mobile Banking User Satisfaction. Study on Accounting Students at Muhammadiyah University of Sidoarjo. The analytical tool used is tabulating the questionnaire, collecting data in the form of validity testing and reliability testing. The hypothesis in this study is that there is an effect of Accounting Information Systems, System Quality, and Security Quality on Mobile Banking User Satisfaction. The sampling technique used in this study was purposive sampling with a total sample of 83 respondents. Data analysis used multiple linear regression. The results of the study using the t-test showed that the variables of Accounting Information System, System Quality, and Security Quality separately (partially) had an influence on Mobile Banking user satisfaction. The magnitude of the effect of accounting information system variables, system quality and security quality on customer satisfaction variables is 93.6%. Meanwhile, 6.4% is influenced by other variables besides accounting information system variables, system quality and security quality.

The Influence of Brand Equity, Price and Service Quality on Vapor Product Purchase Decisions: Pengaruh Ekuitas Merek, Harga dan Kualitas Pelayanan terhadap Keputusan Pembelian Produk Vapor Prayogo, Kurniawan Didit; Sari, Herlinda Maya Kumala
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine, explain and analyze the effect of Brand Equity, Price, and Service Quality on Vapor Product Purchase Decisions on Vapeboss Sidoarjo. This research is based on a fact in the company that if the brand equity in Vapeboss Sidoarjo is high, it will add value to consumers, as well as the price at Vapeboss Sidoarjo which is affordable so that it can compete with other stores. However, this is also balanced with the quality of service at the Vapeboss Sidoarjo store so that consumers continue to survive and use products at Vapeboss Sidoarjo. This study uses quantitative methods, data collection techniques using questionnaires, distributed to 100 respondents who have used Vapeboss Sidoarjo products. The data analysis technique used in this study is multiple linear regression using SPSS (Statistical Program for Social Science) version 25. The results of this study prove that brand equity variables affect consumer decisions, price variables affect consumer decisions, service quality affects on consumer decisions, and brand equity, price and service quality variables have a simultaneous effect on purchasing decisions for vapor products at Vapeboss Sidoarjo.

The Effect of Compensation, Commitment and Work Discipline on Employee Performance: Pengaruh Kompensasi, Komitmen dan Disiplin Kerja Terhadap Kinerja Karyawan Oktaviani, Ika; Kusuma, Kumara Adji
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of compensation, commitment and work discipline on employee performance at CV. Indo Prima Plastik. This research uses quantitative research with hypothesis testing. The sample used in this study were 50 employees at CV. Indo Prima Plastik. The analytical tool used in this research is using IBM SPSS statistical software version 2.5.0, this study aims to determine the effect of compensation, commitment and work discipline. Primary data in this study were obtained from questionnaires. The results of this study prove that (1) compensation has an effect on employee performance, (2) commitment has an effect on employee performance, (3) work discipline has an effect on employee performance.

The Influence of Influencers, Digital Marketing, and Discounts on Purchase Decisions at Sidoarjo Dimsum Shops: Pengaruh Influencer, Digital Marketing, dan Potongan Harga Terhadap Keputusan Pembelian pada Kedai Dimsum Sidoarjo Priyanti, Nur Laily Dwi; Astuti, Mudji
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to detect the influence of influencers, digital marketing, and price discounts on purchasing decisions at Kedai Dimsum Sidoarjo partially or simultaneously. This type of research is a descriptive quantitative research type. This research was conducted at Kedai Dimsum Sidoarjo, which is located on Jalan Sumorame Candi, Sidoarjo Regency. The population in this research are buyers at "Kedai Dimsum Sidoarjo" who have a number that is not recorded with certainty. In taking samples using purposive sampling technique. The number of samples in this research was determined by the Rao formula, which obtained 100 samples. The types of data used are primary and secondary data. In collecting data using a questionnaire method in the form of Google Form. Data were analyzed by multiple liner regression analysis. This study concludes that influencers, digital marketing, and price discounts individually and simultaneously significantly influence purchasing decisions.

Analysis of the Internal Control System for Goods Inventory in Vocational High Schools: Analisis Sistem Pengendalian Internal Persediaan Barang di SMK Rizqollatifah, Sakinah Alfi; Maryanti, Eny
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

The times are growing as well as human habits in doing shopping to meet their needs every day, therefore the way of selling has also changed to be more sophisticated and easy and the products are more varied to meet the demands of customers. This study aims to determine whether the internal control of merchandise inventory contained in the Bussiness Center of SMKN 2 Buduran is in accordance with the 2013 COSO theory. This study uses qualitative methods, while for data collection using documentation, interviews, observations and checklists related to this research . The data analysis technique used to answer the problems in this study is descriptive analysis. The results of the study prove that the analysis of the internal control of merchandise inventory at the Bussiness Center at SMKN 2 Buduran is mostly in accordance with the five components of COSO 2013 namely the implementation of 58.90% with an indication that it is quite effective. Some parts of the five components that are mostly not in accordance with COSO 2013 are risk assessment, control activities.

The Effect of Earnings Management, Capital Intensity, Firm Size, Fiscal Loss Compensation on Tax Avoidance: Pengaruh Manajemen Laba, Capital Intensity, Ukuran Perusahaan,Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak Nisa, Khoirun; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

Effect of Earnings Management, Capital Intensity, Firm Size, and Fiscal Loss Compensation on Tax Avoidance (Study on Food and Beverage Companies listed on the Indonesia Stock Exchange in 2015-2019). This study aims to obtain evidence on the effect of earnings management, firm size, capital intensity, and compensation for tax losses on tax avoidance. In this study, using purposive sampling method to show the sample. The population in this thesis are manufacturing companies with the food and beverage sector with a population of 80 companies listed on the Indonesia Stock Exchange (IDX). With the selection of criteria, there is a total sample of 16 companies in an observation period of 5 years starting from 2015-2019. In this observation, tax avoidance is calculated through the formulation of the ETR. The tester for the hypothesis in this observation uses multiple regression analysis techniques. The results of this observation show that earnings management, firm size, and tax loss compensation affect tax avoidance. But capital intensity can not affect tax avoidance.

The Effect of Earnings Management and Financial Performance on Stock Returns Ahead of the Initial Public Offering with Company Size as Moderating Variable: Pengaruh Manajemen Laba dan Kinerja Keuangan terhadap Return Saham Menjelang Initial Public Offering dengan Ukuran Perusahaan sebagai Variabel Moderasi Ratnasari, Dwi Ika; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of earnings management and financial performance on stock returns, with firm size as a moderating variable (Study of Companies Listed on the Indonesia Stock Exchange in 2017-2020). The variables in this study use independent variables, dependent variables and moderating variables. The independent variables of the study are earnings management and financial performance. The dependent variable of the study is stock returns. The research moderating variable is firm size. This study uses a quantitative approach. The research sample was taken using a non-probability sampling method with purposive sampling technique, with a total sample of 166 companies. This study uses SEM (Structural Equation Model) analysis in testing the research hypothesis. strengthen the effect of financial performance on stock returns.

Effect of Firm Size, Profitability and Capital Intensity on Effective Tax Rate (ETR): Pengaruh Ukuran Perusahaan, Profitabilitas dan Intensitas Modal Terhadap Effective Tax Rate (ETR) Aulia, Nur Afni; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the size of the company, profitability and capital intensity affect the effective tax rate on Manufacturing Companies listed on the Indonesia Stock Exchange. The period used in this study is 3 (three) years, starting from 2017 to 2019. This study uses a form of quantitative research method. The sampling technique in this study used a purposive sampling method which resulted in 23 manufacturing companies according to existing criteria with a three-year observation period, so that the total sample was 69 companies. The data analysis technique used is multiple linear regression. In addition, there are also descriptive statistical tests and classical assumption tests. In this study, the hypothesis was tested using the t test (partial) and the coefficient of determination (R Square). The statistical program in this study uses SPSS version 18.0. The results obtained based on multiple linear regression analysis indicate that the variables of firm size, profitability and capital intensity affect the effective tax rate. Simultaneously, the variables of firm size, profitability and capital intensity have been shown to have an effect on effective tax rates.

Page 17 of 62 | Total Record : 618

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Mochammad Tanzil Multazam

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Jawa timur

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mochammad Tanzil Multazam

Contact Email tanzilmultazam@umsida.ac.id

Phone -

Journal Mail Official p3i@umsida.ac.id

Editorial Address Universitas Muhammadiyah Sidoarjo Majapahit 666 B, Sidoarjo, East Java Indonesia

Location Kab. sidoarjo, Jawa timur INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Mochammad Tanzil Multazam

Contact Email
tanzilmultazam@umsida.ac.id

Phone
-

Journal Mail Official
p3i@umsida.ac.id

Editorial Address
Universitas Muhammadiyah Sidoarjo Majapahit 666 B, Sidoarjo, East Java Indonesia

Location
Kab. sidoarjo,

Jawa timur

INDONESIA