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 618 Documents
Improving Employee Performance: The Impact of Job Analysis, Work Discipline, and Workload: Meningkatkan Kinerja Karyawan: Dampak Analisis Pekerjaan, Disiplin Kerja, dan Beban Kerja Jannah, Safira Nur; Sumartik
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.v19i0.909

Abstract

This study aimed to investigate the impact of job analysis, work discipline, and workload on employee performance at PT.ALP Petro Industry in Pasuruan, using a quantitative approach. The population of the study consisted of 70 employees, and a sample size of 60 respondents was selected using random sampling. The data was analyzed using SPSS software. The findings of the study indicated that job analysis, work discipline, and workload had a significant effect on employee performance, both partially and simultaneously. These results suggest that improving job analysis, work discipline, and workload management can lead to better employee performance. The implications of this study are that companies should prioritize employee job analysis, work discipline, and workload management to improve overall performance and productivity. Highlights: The study highlights the significant impact of job analysis, work discipline, and workload on employee performance, both partially and simultaneously. The use of a quantitative approach and SPSS software for data analysis adds to the rigor of the study. The study's implication is that companies should prioritize improving job analysis, work discipline, and workload management to enhance employee performance and productivity.
Unlocking Profitability in Indonesian Banks: The Impact of Liquidity and Working Capital Turnover: Menguak Profitabilitas di Perbankan Indonesia: Dampak Likuiditas dan Perputaran Modal Kerja Rizaldy, Rahmat; Hariasih, Misti
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.v19i0.910

Abstract

This scientific article examines how liquidity, leverage, and working capital turnover affect profitability in the Indonesian banking sub-sector financial companies listed on the Indonesia Stock Exchange between 2017 and 2021. The study used a sample of 15 companies selected randomly, and data analysis was done using SPSS version 22 for Windows. The results indicate that liquidity and working capital turnover significantly impact profitability, either partially or simultaneously. However, the adjusted R-square test revealed that only 14.8% of the variation in profitability is influenced by these variables, while the remaining 85.2% is influenced by other factors not studied in this research. The implication of this study is that Indonesian banking sub-sector financial companies should focus on improving liquidity and working capital turnover to increase profitability. Highlights: Liquidity and working capital turnover have a significant impact on profitability in the Indonesian banking sub-sector financial companies. Improving liquidity and working capital turnover can increase profitability in these companies. Other factors not studied in this research also play a significant role in influencing profitability in the Indonesian banking sub-sector financial companies.
Boosting Work Productivity: The Impact of Supportive Leadership, Work Motivation, and Discipline in UMKM Aldiva Maju Jaya: Meningkatkan Produktivitas Kerja: Dampak Kepemimpinan yang Mendukung, Motivasi Kerja, dan Disiplin di UMKM Aldiva Maju Jaya Lia, Ria Nova; Firdaus, Vera
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.v19i0.911

Abstract

This study aimed to investigate the relationships between supportive leadership, work motivation, discipline, and work productivity among employees of UMKM Aldiva Maju Jaya. The research collected primary data through the distribution of questionnaires to 100 employees and used SmartPLS 3.0 program to analyze the data. The results of the validity test indicated that all statements in the questionnaire were valid, while the reliability test showed that only one variable had a reliable composite reable value or Cronbach’s Alpha value. The hypothesis tests indicated that supportive leadership, work motivation, and discipline had significant effects on work productivity. The study implies that improving supportive leadership, work motivation, and discipline can lead to enhanced work productivity among UMKM Aldiva Maju Jaya employees. Highlights: The study investigated the impact of supportive leadership, work motivation, and discipline on work productivity among employees of UMKM Aldiva Maju Jaya. The research used primary data collected through questionnaires and analyzed using SmartPLS 3.0 program. The study found that improving supportive leadership, work motivation, and discipline can lead to enhanced work productivity among UMKM Aldiva Maju Jaya employees.
Machiavellian Personality, Commitment, and Self-Efficacy: Unraveling Whistleblowing Intentions in Accounting Students: Kepribadian Machiavellian, Komitmen, dan Efikasi Diri: Mengungkap Niat Melakukan Whistleblowing pada Mahasiswa Akuntansi Azmiyanti, Rizdina; Suhartini, Dwi; Yunida Putri, Sofie
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.v19i0.913

Abstract

This study investigates the relationship between commitment professionalism, Machiavellian personality, and whistleblowing intentions among accounting students, while examining self-efficacy as a moderating variable. Conducted on a sample of 200 7th-semester accounting students at Universitas Pembangunan Nasional "Veteran" Jawa Timur, the study employs a quantitative approach, using primary data collected through an online survey. Analysis with WarpPLS 7.0 reveals that high commitment and professionalism in accounting students can foster whistleblowing intentions without requiring high self-efficacy. Similarly, students with high Machiavellian personalities demonstrate whistleblowing motivation, independent of self-efficacy levels. These findings suggest that accounting students possess a heightened awareness of the importance of whistleblowing, which should be further nurtured through education and reinforcement of ethical principles in order to produce graduates with strong moral character and commitment to professional integrity.Highlights: Personality traits significantly impact whistleblowing intentions. Self-efficacy plays a crucial role in fostering ethical behavior. Enhancing ethical awareness is vital for shaping future accountants. Keywords: whistleblowing intentions, Machiavellian personality, commitment professionalism, self-efficacy, accounting students.
The Extent to Which Financial Institutions Comply With The US FATCA Law Murad, Khairi Ibrahim
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.v19i0.914

Abstract

This scientific article explores the challenges and risks faced by Iraqi banks in complying with the Foreign Account Tax Compliance Act (FATCA). The study aims to investigate the extent of compliance in Iraqi banks and examine the general framework of FATCA through document analysis and interviews with bank officials. The results reveal that while Iraqi banks encounter various challenges in adhering to FATCA, they are actively taking significant steps to implement the necessary changes. The study highlights the need for continued monitoring of compliance efforts and emphasizes the importance of adapting to the global banking system. The implications of this research underscore the crucial role of FATCA in preventing tax evasion and ensuring tax compliance among US taxpayers utilizing non-US financial institutions and investment vehicles abroad. This research contributes valuable insights for professionals in the field, policymakers, and researchers interested in understanding the impact of FATCA on the banking sector and its implications for global financial regulations. Highlights : Challenges and risks faced by Iraqi banks in complying with FATCA. Active steps taken by Iraqi banks to implement necessary changes for FATCA compliance. Implications for preventing tax evasion and ensuring tax compliance in the global financial landscape. Keywords : FATCA Compliance, Iraqi Banks, Tax Evasion, Global Banking System, Financial Regulations
The Authority to Discipline the Public Employee between the Administration and the Judiciary Hussein, Salma Gadban; Hamood, Husham Mohammed
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.920

Abstract

This article presents a comprehensive analysis of disciplinary authorities in public employment, focusing on the diverse factors influencing their establishment and functioning. The study examines the impact of social, political, and economic factors on the choice of disciplinary authority, ranging from administrative bodies to the judiciary. By analyzing various legislations and their associated disciplinary systems, the article highlights the advantages and disadvantages of each approach. The research emphasizes the importance of maintaining a balance between protecting employees' rights and ensuring effective disciplinary measures. Additionally, it stresses the significance of aligning the chosen disciplinary system with the prevailing social, economic, and political conditions. The study concludes by emphasizing the need for periodic evaluation of disciplinary systems to ensure their efficacy and the preservation of public job interests. The findings and implications presented in this article provide valuable insights for policymakers, legal experts, and professionals in the field of public employment, encouraging informed decision-making and promoting effective disciplinary practices. Highlights : The article explores the factors influencing the establishment of disciplinary authorities in public employment, considering social, political, and economic factors. It analyzes the advantages and disadvantages of different disciplinary systems, including administrative bodies and the judiciary. The study emphasizes the importance of maintaining a balance between protecting employees' rights and ensuring effective disciplinary measures. Keywords : Disciplinary Authorities, Public Employment, Administrative Bodies, Judiciary, Effective Disciplinary Practices
Investment Feasibility Analysis of Container Depot for Sustainable Development: A Case Study on PT. Pelabuhan Indonesia (Persero): Analisis Kelayakan Investasi Depo Peti Kemas untuk Pembangunan Berkelanjutan: Studi Kasus pada PT. Pelabuhan Indonesia (Persero) Soedarmanto; Fail, Moh; Artnasoni, Annisa Balqis
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.925

Abstract

This research aims to analyze the feasibility of container depot investment as a sustainable development objective on the independent variables for the revenue of PT. Pelabuhan Indonesia (Persero) as the dependent variable. The study utilizes secondary data obtained from the company. A descriptive quantitative method and business feasibility analysis technique are employed, considering legal, market and marketing, economic and environmental, technical, management, and financial aspects. The analysis includes Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI). The research findings conclude that the feasibility analysis of the container depot contributes to the revenue of PT. Pelabuhan Indonesia (Persero) Regional Jawa. However, revenue sharing has minimal impact on the income of the Property Division and Miscellaneous Business Division compared to lease cooperation. The study suggests that the investment allocation through revenue sharing is more optimal and effective, provided the throughput remains stable. It highlights the importance of thorough analysis and stable market conditions for successful investment decisions in the container depot industry. Highlight: The feasibility analysis of container depot investment contributes to the revenue of PT. Pelabuhan Indonesia (Persero) Regional Jawa. Revenue sharing has minimal impact on the income of the Property Division and Miscellaneous Business Division compared to lease cooperation. The allocation of investment in the container depot can be more optimal and effective through revenue sharing, provided that the throughput conditions remain stable. Keyword: Investment, Container Depot, PT Pelabuhan Indonesia, Feasibility Analysis, Revenue Sharing.
Financial Nexus: Empirical Analysis of Knowledge, Income, and Behavior: Nexus Keuangan: Analisis Empiris tentang Pengetahuan, Pendapatan, dan Perilaku Keuangan Tibrani, Tibrani; Wulandari, Sri; Ukhriyawati, Catur Fatchu; Wibowo, Edwin Agung; Arnesih, Arnesih
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.926

Abstract

This study investigates the relationship between financial knowledge, financial experience, income, lifestyle, and the financial behavior of employees in a financial institution. A sample of 37 employees from PT. Pegadaian CP Mega Legenda Batam was utilized. The research employed a saturated sample method, and validity and reliability tests were conducted for instrument trials. The findings indicate that financial knowledge exerts a positive and significant influence on financial behavior, while financial experience, income, and lifestyle do not individually impact financial behavior significantly. Moreover, when considered collectively, financial knowledge, financial experience, income, and lifestyle collectively exhibit a positive impact on financial behavior. These variables collectively account for 41.8% of the variance in financial behavior, with the remaining 58.2% attributed to unexamined factors. This study provides insights into the complex relationship between employee characteristics and financial behavior, highlighting the need for targeted interventions to enhance financial literacy and decision-making among employees, thereby fostering improved financial well-being. Highlights: Financial knowledge positively influences employee financial behavior. Financial experience, income, and lifestyle do not significantly affect financial behavior individually. Collectively, financial knowledge, experience, income, and lifestyle have a positive impact on financial behavior. Keywords: Financial Knowledge, Financial Experience, Income, Lifestyle, Financial Behavior.
Character Values Workshop: Implementing Pancasila & Parental Readiness: Workshop Nilai Karakter: Implementasi Pancasila & Kesiapan Orang Tua Tirtoni, Feri; Susilo, Joko; Astutik, Ika Ratna Indra
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.927

Abstract

This qualitative descriptive study aims to explore educational independence efforts through free innovation and free thinking, alongside the analysis of parental participation in schools embracing local wisdom. By employing a data-driven approach, this study examines the reports obtained from online reference sources. The findings underscore the significance of character education derived from Indonesia's rich local wisdom. The implementation of local wisdom in everyday life not only ensures its enduring nature but also enables it to adapt to the evolving currents of the times. Furthermore, the study highlights the necessity of integrating local wisdom into state policies and emphasizes the crucial role of parents in instilling Pancasila values during early childhood. The results of this study provide valuable insights for researchers and policymakers seeking to strengthen moral values and address societal shifts in a global context. Highlights: Revitalizing moral values: Explore the role of educational independence and parental participation in reviving and strengthening Pancasila values. Unveiling local wisdom: Investigate the significance of local wisdom as a source for character education and its relevance in responding to societal changes. Implications for policy and early childhood: Highlight the need for integrating local wisdom into state policies and emphasize the importance of parental involvement in instilling Pancasila values during early childhood. Keywords: Pancasila Values, Educational Independence, Parental Participation, Local Wisdom, Character Education.
The CSR-Crowdfunding Model for Strengthening the Competitiveness of SMEs and Enhancing Business Value: Model CSR-Crowdfunding Upaya Penguatan Daya Saing Ekonomi UMKM dan Peningkatan Nilai Usaha Meliza, Juli; Zuhri, Zuhri
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.928

Abstract

The pattern of developing CSR as a partnership program can be done in various ways, such as community development, capacity building, product promotion, capital strengthening, etc. The urgency of this research is that CSR is one of the partnership solutions that can strengthen the competitiveness of MSMEs and increase corporate value, to open wider access to credit for the MSME actor segment which is still constrained in meeting investment and working capital needs. This research discusses the adoption of CSR principles in the crowdfunding platform, so it needs to be encouraged for small business units in the surrounding community. The purpose of this research is to analyze the relationship between crowdfunding and CSR principles, can increase the economic competitiveness of SMEs and increase corporate value. This is done to answer the challenges faced by MSMEs in accessing investment financing or working capital, which is complemented by a crowdfunding scheme that can support the financing needs of MSMEs. Highlights: CSR and crowdfunding offer partnership solutions for MSMEs' financial needs. The research aims to analyze the impact of crowdfunding and CSR on MSMEs' economic competitiveness. The study addresses challenges in MSMEs' access to investment financing and working capital through crowdfunding and CSR principles. Keywords: CSR, Crowdfunding, MSMEs, Economic Competitiveness, Corporate Value.