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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 618 Documents
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The Effect of Budget Participation on Managerial Performance with Organizational Commitment as Moderating Variable on Company: Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Komitmen Organisasi sebagai Variabel Moderating pada Perusahaan Yanti, Leny Irma; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.69 KB) | DOI: 10.21070/ijler.v19i0.886

Abstract

The purpose of the study was to determine the effect of budgetary participation on managerial performance with organizational commitment as a moderating variable in the GAPENSI company. Companies that are members of the joint construction contractors in Sidoarjo are the population taken in this observation. The sample in this research was taken using a saturated sampling technique where the total sample population used in the questionnaire was 39 members of the GAPENSI company in Sidoarjo. The data analysis method used is Partial Least Square analysis. That the results of this study provide results, namely that the first budget participation affects managerial performance at the GAPENSI company, the second organizational commitment is not able to affect the relationship between budget participation and managerial performance at the GAPENSI company.
The Influence of Transformasional Leadership Style and Organizational Culture on Employee Performance with Motivation as an Intervening Variabel: Pengaruh Gaya Kepemimpinan Transformasional dan Budaya Organisasi terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening Maulana, Mochamad Luthfi; Oetarjo, Mas
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.309 KB) | DOI: 10.21070/ijler.v19i0.887

Abstract

This study aims to determine the effect of transformational leadership style and organizational culture on employee performance with motivation as an intervening variable in UKM Sumber Lancar Keramik. This research uses quantitative research with hypothesis testing. The sample used in this study were 50 employees at UKM Sumber Lancar Keramic. The analytical tool used in this research is path analysis technique with the help of SmartPLS (Partial Least Square) software version 3.0 for windows. The primary data in this study were obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The results of this study prove that (1) transformational leadership style is positively and significantly related to motivation, (2) organizational culture is positively and significantly related to motivation, (3) transformational leadership style has positive and insignificant effect on employee performance, (4) organizational culture positive and insignificant effect on employee performance, (5) motivation is positively and significantly related to employee performance, (6) leadership style is positively and significantly related to employee performance with motivation as an intervening variable, (7) organizational culture is positively and significantly related to performance employees with motivation as an intervening variable.
The Effect of Job Involvement and Job Insecurity on Employee Performance with Organizational Commitment as an Intervening Variable at Company: Pengaruh Job Involvement dan Job Insecurity terhadap Kinerja Karyawasn dengan Komitmen Organisasi Sebagai Variabel Intervening pada Perusahaan Zuhruf, Lady Classica; Andriani, Dewi
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.281 KB) | DOI: 10.21070/ijler.v19i0.888

Abstract

This study entitled the effect of job involvement and job insecurity on employee performance with organizational commitment as an intervening variable at PT. Indoprima Gemilang Surabaya.This research is a type of quantitative research with hypothesis testing. The sample 90 employees. The analytical tool used in this reserach is path analysis technique with the help of SmartPLS sofware 3.0. This study uses primary data and secondary data, The result of this study prove that (1)there is a positive and significant relationship between job involvement and organizational commitment, (2) there is positive and significant relationship beetweenjob insecutrity and organizational commitment, (3) job involvement has a positive relationship and significant effect on employee performance, (4) job insecurity has a positive relationship and significantly affects employee performance, (5)there is a positive relationship and between organizational commitment to employee performance (6)job involvement has a positive relatinship which is positive and significantly affect employee performance mediated by organizational commitment, (7) job insecurity has a positive relationship and significantly affect employee performance mediated by organizational commitment.
Forming a Sakinah Family through Marriage Guidance for Brides-to-be during the Pandemic: Membentuk Keluarga Sakinah Melalui Bimbingan Pernikahan Bagi Calon Pengantin di Masa Pandemi Azizah, Imroatul; Isroani, Farida
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 | DOI: 10.21070/ijler.v17i0.900

Abstract

The Covid-19 pandemic has increased the number of divorces that have occurred. Many couples choose to divorce because of economic, psychological, biological factors, domestic violence, differences in outlook on life, and so on. The Covid-19 pandemic has changed various aspects of life, especially in terms of the family economy. The implementation of marriage counseling is considered capable of reducing the high divorce rate during the pandemic, however, there are those who question its effectiveness. The use of descriptive methods and qualitative approaches in this study shows the fact that the implementation of marriage counseling in Tuban Regency Religious Affairs Office had a positive impact on the bride and groom. Data collection techniques in this study using interviews and observation. From the results of the research it is known that the implementation of marriage guidance which is carried out with the material of marriage, household, reproductive health and family is quite effective in reducing the high number of divorces during the Covid-19 pandemic.
Analysis of Sports Tourism Development Potential in Southeast Aceh Regency: Analisis Potensi Pengembangan Pariwisata Olahraga di Kabupaten Aceh Tenggara Afrizal; Nababan, Melfa Br
Indonesian Journal of Law and Economics Review Vol. 18 No. 1 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i0.901

Abstract

Southeast Aceh Regency provides outstanding Natural Resources for the development of Sport tourism. In order to discover ideal sports for the development of sport tourism in Southeast Aceh Regency, it is necessary to evaluate which sports are suitable with the natural circumstances in Southeast Aceh Regency so that suitable sports may be obtained and practiced in Southeast Aceh Regency. This study aims to analyze suitable sport tourism to be undertaken in Southeast Aceh Regency, and to offer suggestions to the regional government of Southeast Aceh Regency regarding what sport tourism can be conducted or held in Southeast Aceh Regency to attract and increase tourist visitors to Southeast Aceh Regency. In addition, it serves local regional orders with suggestions for necessary matters for expanding and investigating tourism in the Southeast Aceh Regency. The descriptive approach including field survey data collection techniques, surveys, and interviews was employed. According to the research results, the recommended sports include Trail Running, Downhill Bicycles, Rafting, and Hiking. This sports offer the potential for sport tourism in line with the area's natural circumstances. With the recommendations for sport tourism, it is possible to generate regional economic income. Those sports will be able to develop into Southeast Aceh Regency's top sport accomplishments.
Unveiling Effective Employee Retention Strategies in Surabaya's Shopping Center Industry: Insights from Employee Perspectives: Mengungkap Strategi Retensi Karyawan yang Efektif di Industri Pusat Perbelanjaan Surabaya: Wawasan dari Perspektif Karyawan Novianto, Iful; Rizqiawan, Hendrik; Indrawati, Trisa
Indonesian Journal of Law and Economics Review Vol. 18 No. 1 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i0.903

Abstract

This study analyzed the most effective employee retention strategies for the shopping center industry in Surabaya, a major city in ASEAN. The research involved interviewing 13 employees with at least one year of experience in shopping centers across different areas of the city. The research approach used was qualitative. Based on employee perspectives, the factors that could help shopping center companies develop an effective employee retention strategy are salaries, bonuses & incentives, insurance, career paths, job plans, training, and employee facilities. The study aimed to develop an employee retention strategy model that can be used by shopping centers in Surabaya. Highlights: The research employs a qualitative approach and conducts interviews with 13 employees from shopping centers in Surabaya to investigate employee retention strategies. The study aims to identify the factors that shopping center management should consider in implementing effective employee retention strategies from the employees' viewpoint. Various factors that can influence employee retention are identified, such as salary, bonuses and incentives, insurance, career advancement opportunities, job design, training, and employee facilities. Employee facilities, including regular recreational activities to foster better relationships among employees and management, as well as designated parking spaces for employees, are considered important factors in employee retention strategies. Keyword: Employee Retention Strategy, Shopping Center Industry, Surabaya, Qualitative Research, Factors
Profitability Moderates Institutional Ownership's Impact on Financial Distress: Profitabilitas Memoderasi Dampak Kepemilikan Institusional pada Financial Distress Betari, Fristia Harum; Hanif, Aisha
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.905

Abstract

This study aims to examine the impact of leverage, sales growth, institutional ownership, and profitability on financial distress in the Retail Trade Subsector Companies listed on the Indonesia Stock Exchange between 2017 and 2021, and to investigate the moderating effect of profitability on these relationships. The study uses quantitative analysis and secondary data from financial statements of 18 purposively sampled companies. The Smart Partial Least Square 3.2.7 program was used for statistical analysis. The results indicate that leverage has a significant impact on financial distress, while sales growth and institutional ownership do not affect financial distress. Profitability was found to moderate the relationship between institutional ownership and financial distress. The study provides important insights into factors that contribute to financial distress in this sector, highlighting the moderating role of profitability in managing financial distress. The findings may have practical implications for managers and investors in the Retail Trade Subsector Companies listed on the Indonesia Stock Exchange. Highlights: Leverage has a significant impact on financial distress in the Retail Trade Subsector Companies listed on the Indonesia Stock Exchange. Sales growth and institutional ownership do not have a direct effect on financial distress. Profitability plays a moderating role in the relationship between institutional ownership and financial distress.
Work Conflict, Stress, and Job Satisfaction: A Study of Bus Crew Employees: Konflik Kerja, Stres, dan Kepuasan Kerja: Sebuah Studi terhadap Karyawan Awak Bus Cahya, Elit Siendhang; Ubaidillah, Hasan
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.906

Abstract

This study aimed to investigate how workload, physical work environment, and work conflict affect job satisfaction, with job stress as a moderating variable, among bus crew employees at PO Pratama Putra. The research design used was quantitative, with a population of 52 employees and a non-probability sampling technique called saturated sampling. Smart PLS 3.2.8 software was used for data analysis. The results showed that workload and physical work environment did not have a significant effect on job satisfaction, while work conflict had a significant effect. However, workload and physical work environment did not have a significant effect on job satisfaction through job stress as a moderating variable, but work conflict did. Furthermore, job stress had a significant effect on job satisfaction. The implications of this study are that employers should prioritize conflict management strategies to enhance job satisfaction, and employees should focus on managing job stress to improve their job satisfaction. Highlights: Work conflict had a significant effect on job satisfaction among bus crew employees, highlighting the importance of conflict management strategies in the workplace. Job stress was found to have a significant effect on job satisfaction, emphasizing the need for employees to focus on managing their stress levels to improve their overall job satisfaction. Workload and physical work environment were not significant predictors of job satisfaction, indicating that employers may need to focus on other factors to improve their employees' job satisfaction.
Simplified Accounting Procedures for Small-Scale Banks: Insights from Bank Sampah Cangkringan Berseri: Prosedur Akuntansi yang Disederhanakan untuk Bank Skala Kecil: Wawasan dari Bank Sampah Cangkringan Berseri Rahmawati, Fauziah; Nurasik
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.907

Abstract

This research aimed to investigate the accounting process used at Bank Sampah Cangkringan Berseri, Kec. Sukodono, Kab. Sidoarjo, Indonesia, from transaction analysis to financial report preparation. The data collection process involved triangulation techniques, including interviews, observation, and documentation. The data were analyzed for validity, reduced, classified, and presented. The findings indicated that Bank Sampah Cangkringan Berseri did not take a profit-sharing approach but instead took the difference between the selling price to collectors. The accounting records were kept in simple formats to facilitate easy understanding by other administrators. The research revealed that the bank only used a few accounting stages, including transaction analysis, original evidence collection, journal entry recording, ledger recording, and financial reporting. This simplified process was due to the bank's small scale, which did not require a balance sheet, adjusting journal entries, and a trial balance. The implication of the research is that small-scale banks can adopt simplified accounting procedures to reduce operational complexity and costs. Highlights: Bank Sampah Cangkringan Berseri did not take a profit-sharing approach but instead took the difference between the selling price to collectors. The research revealed that the bank only used a few accounting stages, including transaction analysis, original evidence collection, journal entry recording, ledger recording, and financial reporting. This simplified process was due to the bank's small scale, which did not require a balance sheet, adjusting journal entries, and a trial balance. The implication of the research is that small-scale banks can adopt simplified accounting procedures to reduce operational complexity and costs.
Taxpayer Awareness and Knowledge Boost Tax Compliance during COVID-19: Role of Socialization: Kesadaran dan Pengetahuan Wajib Pajak Tingkatkan Kepatuhan Pajak Selama COVID-19 Peran Sosialisasi Shoffan, Muchammad Abi; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.908

Abstract

The aim of this study is to investigate the influence of taxpayer attitude, awareness, and tax knowledge on tax compliance during the COVID-19 pandemic, with tax socialization as a moderating variable. The study focuses on 33 businesses registered under the Indonesian Contractor and Mechanical Association (AKLI) Sidoarjo branch in 2022, using purposive sampling criteria. The SmartPLS (Partial Least Square) analysis was used to analyze the data. The results indicate that taxpayer attitude does not significantly affect tax compliance, while taxpayer awareness and tax knowledge do have an impact. Tax socialization moderates taxpayer awareness but does not moderate taxpayer attitude or tax knowledge on tax compliance. The study implies that tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic. Highlights: Taxpayer awareness and knowledge have a significant impact on tax compliance during the COVID-19 pandemic. Tax socialization moderates taxpayer awareness but does not affect taxpayer attitude or tax knowledge on tax compliance. Tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic.

Page 26 of 62 | Total Record : 618

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