cover
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
Indonesian Journal of Law and Economics Review
ISSN : -     EISSN : 25989928     DOI : https://doi.org/10.21070/ijler
Core Subject : Economy, Social,
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 709 Documents
Analysis of the Effect of Liquidity, Profitability and Debt Policy on Firm Value with Dividend Policy as Moderating Variable: Analisis Pengaruh Likuiditas, Profitabilitas dan Kebijakan Hutang Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Wanti, Fadilah Herdiana; Sari, Herlinda Maya Kumala
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.103 KB) | DOI: 10.21070/ijler.v16i0.792

Abstract

The purpose of this study is to analyze the effect of liquidity, profitability, and debt policy on firm value with dividend policy as a moderating variable on LQ45 index companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study is a quantitative study using purposive sampling technique with a sample of 14 companies from a population of 62 companies and tested by multiple linear regression analysis and MRA (Moderated Regression Analysis) using SPSS version 22 software. The results showed that liquidity (CR) had a significant negative effect. on firm value (PBV), profitability (ROA) has a significant positive effect on firm value (PBV), debt policy (DER) has no effect on firm value (PBV), dividend policy (DPR) is able to moderate by significantly weakening the effect of liquidity (CR ) on firm value (PBV), dividend policy (DPR) is able to moderate by significantly strengthening the effect of profitability (ROA) on firm value (PBV) and dividend policy (DPR) is not able to significantly moderate the effect of debt policy (DER) on firm value. (PBV).
The Influence of Education Level, Work Experience and Work Environment on Employee Performance: Pengaruh Tingkat Pendidikan, Pengalaman Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Anggita, Vierlyana; Indayani, Lilik
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.577 KB) | DOI: 10.21070/ijler.v16i0.793

Abstract

This research is a quantitative research, and the location of this research is PT Karindo Putra Jaya. The population in this study were all employees of PT Karindo Putra Jaya, totaling 283 employees. The sample used is 100 respondents, using a probability sampling technique that is carried out by cluster sampling. Using questionnaires, interviews and unstructured observations to collect data. With the help of SPSS data processing software, multiple linear regression was used for data analysis. The results showed that the level of education had a partial effect on the performance of PT Karindo Putra Jaya employees, work experience had a partial effect on the performance of PT Karindo Putra Jaya employees, the work environment had a partial effect on the performance of employees of PT Karindo Putra Jaya. partially on the performance of employees of PT Karindo Putra Jaya and the level of education, work experience and work environment have a simultaneous effect on the performance of employees of PT Karindo Putra Jaya.
The Influence of Tax Understanding, Taxpayer Awareness and the E-Samsat System in the Covid-19 Era on the Implementation of Motor Vehicle Tax Payments Instructions in Sidoarjo: Pengaruh Pemahaman Pajak, Kesadaran Wajib Pajak dan Sistem E-Samsat di Era Covid-19 Terhadap Implementasi Petunjuk Setoran Pajak Kendaraan Bermotor di Sidoarjo Safrida, Harli Aulia
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.291 KB) | DOI: 10.21070/ijler.v16i0.794

Abstract

This study aims to clarify and understand the meaning of taxation, taxpayer awareness and the use of the ESamsat system for payment of vehicle taxes in the Sidoarjo area during the covid19 pandemic. This research is based on motor vehicle tax revenues that are not yet optimal. This research method uses quantitative data collection by distributing 100 questionnaires to respondents from all vehicle taxpayers in the Sidoarjo area. This study states that the results of tax understanding (X1) have a positive effect on the implementation of vehicle tax payments (Y) and taxpayer awareness (X2) has a negative effect on the implementation of vehicle tax payments (Y) and the E-Samsat system in the Covid19 era (X3). positive effect on the implementation of motor vehicle tax payments (Y).
The Influence of Brand Trust, Brand Affect, Service Quality on Purchase Decisions at Rooster Coffee Sidoarjo: Pengaruh Brand Trust, Brand Affect, Service Quality Terhadap Keputusan Pembelian pada Rooster Coffee Sidoarjo Julianto, Rachmat; Indayani, Lilik
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.11 KB) | DOI: 10.21070/ijler.v16i0.795

Abstract

This study aims to determine the effect of Brand Trust, Brand Affect and Service Quality on Purchase Decisions at Rooster Coffee Sidoarjo. This research is a descriptive study using quantitative methods. data retrieval technique is by distributing questionnaires to consumers who have visited Rooster Coffee as many as 100 respondents. The analysis technique used in this study is multiple linear regression using SPSS version 22 for windows. The results of this study indicate that the Brand Trust variable affects purchasing decisions, the Brand Affect variable affects purchasing decisions and the Service Quality variable affects purchasing decisions on Rooster. Coffee Sidoarjo.
Effect of Foreign Flow, Stock Transaction Volume and Bid-Ask Spread on Stock Prices: Pengaruh Foreign Flow, Volume Transaksi Saham dan Bid-Ask Spread Terhadap Harga Saham Nurcahyani, Amaliasari; Sari, Herlinda Maya Kumala
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.531 KB) | DOI: 10.21070/ijler.v16i0.796

Abstract

This study aims to determine the effect of foreign flow, stock transaction volume and bid-ask spread on stock prices. This research is a type of quantitative research and population collection and the sample of the research object is carried out using the purposive sampling method, namely pharmaceutical companies listed on the IDX during the 2018-2020 period. The type of data used in this study is secondary data taken from the annual reports of each company sourced from the Indonesia Stock Exchange website. The data analysis technique used panel data regression using Eviews 10. The results showed partially that the Foreign Flow variable did not have a significant effect on the Stock Price, the Stock Transaction Volume had a significant positive effect on the Stock Price and the Bid-Ask Spread had a significant negative effect on the Stock Price. . Meanwhile, simultaneously all independent variables have a significant effect on stock prices.
The Influence of Motivation, Work Discipline and Leadership on Employee Performance: Pengaruh Motivasi, Disiplin Kerja dan Kepemimpinan Terhadap Kinerja Karyawan Sudibyo, Eko; Sukmono, Rita Ambarwati
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1592.436 KB) | DOI: 10.21070/ijler.v16i0.797

Abstract

This study aims to analyze and prove the effect of motivation, work discipline and leadership on the performance of employees of PT. Djabes Tunas Utama Mojokerto. The study was conducted with a quantitative approach, with sampling using probability sampling technique totaling 142 employees. The analysis technique used is multiple linear regression. Based on the results of research data analysis, the results obtained either partially or simultaneously motivation, work discipline and leadership proved to have a significant contribution to the performance of employees of PT. Djabes Tunas Utama Mojokerto. Other results show that motivation, work discipline and leadership have a contribution of 82.5% to employee performance.
The Influence of Good Corporate Governance, Earning Power and Leverage on Earnings Management in Manufacturing Companies in the Industrial and Consumer Goods Sector: Pengaruh Good Corporate Governance, Earning Power dan Leverage Terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri dan Barang Konsumsi Firman, Karinda; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 17 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.263 KB) | DOI: 10.21070/ijler.v17i0.800

Abstract

Earnings management becomes a special day for organizations because there are often conflicts of interest called information asymmetry. The purpose of this research is to know whether the variables of GCG, earning power and leverage have an influence on the earnings management variable. The population in this research is the industrial sector companies and manufactured consumer goods on the IDX in 2017 to 2019. Purposive sampling is a sampling technique taken to determine the sample in this research so that this study found a sample of 15 companies so that the total samples taken for 3 years from 15 companies are 45 companies then secondary data which is the source of data in this study is tabulated and processed with the help of SPSS version 25 then a set of test tools to support the hypothesis with a partial t-test. This is done is the size of the Board of Commissioners which is a proxy for GCG proven to be able to influence earnings management. Managerial ownership which is a proxy for GCG is proven to be able to influence earnings management. Institutional ownership which is a proxy for GCG is able to influence earnings management. The size of the Audit Committee, which is a proxy for GCG, is proven to be able to influence earnings management. Earning Power is proven to be able to influence earnings management. Leverage is proven to be able to influence earnings management.
The Influence of Competence, Leadership Style, and Work Discipline on Employee Work Motivation in Sidoarjo: Pengaruh Kompetensi, Gaya Kepemimpinan, dan Disiplin Kerja Terhadap Motivasi Kerja Karyawan di Sidoarjo Sutilah , Muhammad Reza Muslim; Prapanca, Detak
Indonesian Journal of Law and Economics Review Vol. 17 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.219 KB) | DOI: 10.21070/ijler.v17i0.801

Abstract

This study aims to determine the effect of competence, leadership style, and work discipline on employee motivation at PT. Mapan Putra Sentosa Sidoarjo. The population used in this study are employees of PT. Mapan Putra Sentosa Sidoarjo, totaling 55 people. By using the sampling technique Quota Sampling, where in this technique the emphasis is on taking samples based on the total population. This research was conducted with quantitative methods. The data collection technique used is a questionnaire. The data analysis technique used in this study is multiple linear regression using SPSS version 22 for windows. The results of this study indicate that, Competence does not have a significant effect partially on employee work motivation, leadership style has a partially significant effect on employee work motivation, work discipline has a partially significant effect on employee work motivation. Competence, Leadership Style, and Work Discipline have a simultaneous effect on employees' work motivation. Leadership style is the most significant variable on employee motivation. Keywords: Competence, Leadership Style, Work Discipline, and Work Motivation.
The Role of Accounting in Family Financial Management Strategies in the COVID-19 Era: Peran Akuntansi Dalam Strategi Pengelolaan Keuangan Keluarga pada Era COVID-19 Evelina, Aisyah Quinta; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 17 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1314.648 KB) | DOI: 10.21070/ijler.v17i0.802

Abstract

This study aims to find out how the role of accounting in family financial management strategies in the COVID-19 era. This research is a type of qualitative descriptive research using interpretive studies in order to get maximum results. Using research with primary data results which include in-depth interviews with the relevant resource persons in this case are housewives whose family income has been affected by COVID-19 by documenting it in written form, photos and then the data will be processed into main data. The results of the research that have been carried out, the conclusion that can be drawn is that accounting in financial management is not always in line with existing theories. Lack of understanding about recording or accounting in the household is a major problem, so there are still many difficulties in managing finances. Especially with the COVID-19 pandemic. Changes in the amount of income require the management of family finances to make a priority scale. In various aspects that become the formulation of the research problem, it is known that good financial management records do not provide significant difficulties for financial management in the future.
The Effect of Product Innovation, Brand Image, and Utilization of E-Commerce on Consumer Purchase Decisions: Pengaruh Inovasi Produk, Brand Image, dan Pemanfaatan E-Commerce Terhadap Keputusan Pembelian Konsumen Bahalwan, Faiz; Indayani, Lilik
Indonesian Journal of Law and Economics Review Vol. 17 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.979 KB) | DOI: 10.21070/ijler.v17i0.803

Abstract

This study aims to determine that product innovation, brand image, and e-commerce have a simultaneous effect on consumer purchasing decisions. In mid-March 2020 the whole world was struck by a calamity. This disaster is known as the Covid-19 pandemic. All existing sectors have had a negative impact due to the Covid-19 pandemic, one of which is the economy. Where MSME traders who sell online are also affected by the Covid-19 pandemic. The income they receive is drastically reduced, eventually resulting in bad effects for the sustainability of their business. The problem in this study is that there are differences between previous research and the research that will be carried out. In this study using quantitative methods. According to Zechmester (2000) quantitative research can be regarded as a method that describes a study whose assessment focuses on the relationship between variables that arise naturally. Meanwhile, the data analysis technique used in this research is data quality test, classical assumption test, and multiple linear regression analysis. The results show that Product Innovation has a significant effect on consumer purchasing decisions. Brand Image has no effect on consumer purchasing decisions. E-Commerce has an effect on consumer purchasing decisions.