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
Optimizing Property Tax Collection: E-KTP and Payment Reminder Approach: Mengoptimalkan Pemungutan Pajak Bumi dan Bangunan: Pendekatan E-KTP dan Pengingat Pembayaran Mulyadi, Akhmad; Syahrorini , Syamsudduha; Ayuni , Shazana Dhiya; Rosidah , Izza; Negara, Fatahillah Okra
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.v18i3.942

Abstract

This scientific article explores the importance of community involvement in regional development, emphasizing the collaborative efforts between government, citizens, and the business sector. The study focuses on the significant influence of local revenue on the progress of a region, where higher income correlates with improved development. However, certain areas face challenges due to the relatively low contribution of Property Tax (PBB) to Regional Original Income (PAD), mainly attributed to taxpayers' lack of awareness and occasional forgetfulness in meeting payment deadlines. In response, the research proposes an innovative approach to optimize PBB collection by leveraging e-KTP-based service queuing and payment reminders. The implementation of tax education programs covering various tax obligations, such as Pph, PPN, PBB, and Bea Materai, forms a critical aspect of this strategy. The results indicate promising advancements in revenue collection, underscoring the potential implications for sustainable regional development. Highlights: Efficient Collection: Implementing an E-KTP and payment reminder-based system improves the efficiency of property tax collection, ensuring timely payments and maximizing revenue for regional development. Citizen Awareness: Raising awareness among taxpayers about their obligations through tax education programs fosters a sense of civic responsibility and encourages voluntary compliance. Sustainable Development: Optimal property tax collection plays a pivotal role in financing sustainable regional development initiatives, contributing to improved infrastructure and public services. Keywords: Property Tax, PBB, E-KTP, Payment Reminder, Regional Development
Fintech Peer To Peer Lending Sharia as an Alternative Capital for MSME in Sidoarjo : Fintech Peer To Peer Lending Berbasis Syariah Sebagai Alternatif Permodalan UMKM Sidoarjo Latifah, Fitri Nur; Ardiani, Ninda; Ariyanti , Novia; Syafitri , Mega Novita
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.v18i3.943

Abstract

This study aims to explore the role of Islamic peer-to-peer lending fintech as an alternative solution to Sidarjo's MSME capital problem. As we know there are still many MSMEs still unbankable. So when capital issues arise, they are in trouble. Therefore, the existence of Sharia Fintech with P2P system is expected to be the solution to these problems. The study uses a qualitative case study method that collects secondary and primary data through interviews with Sidoarjo economic officials. The conclusion of this study shows that sharia peer-to-peer loan financing to MSME can improve his MSME's performance. Sidoarjo's MSMEs just lack understanding of Sharia Fintech P2P as an alternative to capital. Highlights: Sharia Fintech P2P as a solution for MSME capital problem Qualitative case study using secondary and primary data Lack of understanding hindering MSMEs from accessing Sharia P2P finance. Keywords: Islamic peer-to-peer lending,Fintech,MSMEs,Sidoarjo,Sharia finance
The Impact Of Tiket.Com Website Quality And E-Trust On Concert Ticket Purchasing Decision: Pengaruh Kualitas Website Tiket.Com Dan E-Trust Terhadap Keputusan Pembelian Tiket Konser Wahyuni , Risma Ika; Purwanto, Nuri
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.v18i3.944

Abstract

This quantitative research aims to investigate the influence of Website Quality and E-Trust on the purchasing decisions of concert tickets among EXO fans using Tiket.com services. Employing a descriptive research method, data was collected from 100 respondents through purposive sampling and analyzed using SPSS. The study revealed that both Website Quality and E-Trust significantly affect the concert ticket purchase decisions of EXO fans. These findings contribute to the understanding of online consumer behavior and hold implications for ticket reservation services, emphasizing the importance of attractive, easily accessible websites and robust online trust mechanisms to foster positive purchase decisions. Highlights: Significance of Website Quality: The study examines the impact of website quality on purchase decisions, emphasizing the need for an attractive and user-friendly online platform to enhance customer engagement and conversion rates. Crucial Role of E-Trust: The research highlights the pivotal role of online trust in influencing consumers' decisions to purchase concert tickets online, underlining the importance of establishing secure and reliable platforms. Insights into EXO Fans' Behavior: The study provides valuable insights into the behavior of EXO fans as they engage with ticket reservation services, aiding businesses in catering to the preferences of this specific target audience. Keywords: Website Quality, E-Trust, Purchase Decision, Concert Tickets, EXO Fans
Teenagers' Purchasing Decisions: Shopping Lifestyle and Brand Ambassadors' Influence: Pengaruh Gaya Belanja dan Duta Merek terhadap Keputusan Pembelian Produk Perawatan Tubuh Pria: Studi Kuantitatif pada Remaja Huda, Ahmad Fatkul; Purwanto, Nuri
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.v18i3.946

Abstract

This quantitative study aimed to investigate the impact of shopping lifestyle and brand ambassadors on the purchasing decisions of MS GLOW FOR MEN body care products among teenagers in Jombang Regency. The sample consisted of 100 individuals selected using simple random sampling. Data was collected through questionnaires and literature review. SPSS analysis revealed a significant positive effect of shopping lifestyle and brand ambassador variables on the decision to purchase MS GLOW FOR MEN products. These findings contribute to understanding consumer behavior in the skincare market, emphasizing the importance of marketing strategies that incorporate brand ambassadors and cater to diverse shopping lifestyles for successful product sales and brand loyalty. Highlights: Significance of Brand Ambassadors: Explore the impact of brand ambassadors on consumer purchasing decisions for men's body care products. Influence of Shopping Lifestyle: Investigate how shopping lifestyle affects the choice of MS GLOW FOR MEN products among teenagers. Quantitative Analysis: Utilize SPSS to analyze data and establish the relationship between key variables in the skincare market. Keywords: Shopping Lifestyle, Brand Ambassadors, Men's Body Care Products, Consumer Purchasing Decisions
Impact of Good Corporate Governance Mechanisms on Financial Performance: Evidence from Indonesian Manufacturing Companies: Dampak Mekanisme Tata Kelola Perusahaan yang Baik terhadap Kinerja Keuangan: Bukti dari Perusahaan Manufaktur Indonesia Satria, Hendy; As Sahara, Masyitah; Fitriani, Yeni
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.v18i3.947

Abstract

This study investigates the effect of four independent variables, namely independent commissioners, audit committees, leverage, and firm size, as mechanisms of good corporate governance on the financial performance of Indonesian manufacturing companies. The population consists of 142 companies listed on the Indonesia Stock Exchange (IDX) and publishing financial reports from 2019 to 2022. Panel data regression analysis using E-Views Software is employed for analysis. The findings reveal that independent commissioners, audit committees, leverage, and firm size collectively influence financial performance by 36.2%, with the remaining 64.8% attributed to other factors. All variables demonstrate a significant influence, but only independent commissioners exhibit a negative effect. These findings emphasize the importance of effective corporate governance practices in enhancing financial performance and provide valuable insights for policymakers and stakeholders to foster sustainable and resilient corporate environments. Highlight: Multiple Independent Variables: The study examines the impact of four crucial corporate governance mechanisms, including independent commissioners, audit committees, leverage, and firm size, on the financial performance of Indonesian manufacturing companies. Collective Influence on Financial Performance: The findings suggest that these corporate governance mechanisms collectively contribute to 36.2% of the financial performance variation, highlighting their significant role in shaping company outcomes. Negative Effect of Independent Commissioners: Interestingly, the study reveals that while all variables show a substantial influence, independent commissioners have a negative effect on financial performance, necessitating further investigation and potential policy adjustments. Keyword: Corporate Governance, Financial Performance, Manufacturing Companies, Panel Data Regression, Indonesia
Syirkah Maza'arah Business Model for Economic Recovery: A Case Study of D'Durian Park: Model Bisnis Syirkah Maza'arah untuk Pemulihan Ekonomi: Studi Kasus Taman D'Durian Fauji, Imam; Masruchin, Masruchin; Krisnaningsih, Diah; Aprilia, Yohana; Rahmansyah, Panji
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.v18i3.948

Abstract

The COVID-19 pandemic's profound impact on the global economy and Indonesia's growth necessitates innovative solutions. This study investigates the efficacy of the syirkah maza'arah business model for fostering microeconomic growth and accelerating economic recovery. Through a qualitative case study approach, the research examines the implementation of the syirkah maza'arah theory in the context of D'Durian Park, an agribusiness in Jombang. The park operates under a cooperative system between landowners and managers, contributing to a balanced profit-sharing mechanism. The study offers insights into the applicability of this Islamic business concept in rejuvenating economies, particularly in times of crisis, and highlights its potential for wider adoption. Highlight: Global Economic Impact: This study addresses the far-reaching consequences of the COVID-19 pandemic on the global economy and Indonesia's growth, emphasizing the need for innovative solutions. Syirkah Maza'arah Model: Investigating the effectiveness of the syirkah maza'arah business model, the research delves into its potential to foster microeconomic growth and expedite economic recovery. Real-world Application: Through a qualitative case study of D'Durian Park, the study demonstrates how the syirkah maza'arah theory is applied in an agribusiness context, showcasing a cooperative profit-sharing system between landowners and managers. The research highlights the concept's relevance in revitalizing economies during crisis and suggests its broader adoption as a viable strategy. Keyword: COVID-19 Pandemic, Syirkah Maza'arah, Microeconomic Growth, Economic Recovery, Qualitative Case Study
Influence of Price Perception and Distribution Channels on Purchase Decisions: A Study on Small-Scale Tofu Enterprises: Pengaruh Persepsi Harga dan Saluran Distribusi terhadap Keputusan Pembelian: Studi pada Usaha Tahu Skala Kecil Chalimi, Mohamad; Purwanto, Nuri
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.v18i3.949

Abstract

This study investigates the impact of price perception and distribution channels on purchase decisions within the context of small-scale tofu enterprises. Employing a quantitative approach, the research population comprises 100 consumers, with a sample size of 85 who have made purchases. Utilizing simple random sampling, the findings reveal significant effects of both price perception and distribution channels on purchase decisions, shedding light on crucial factors that shape consumer choices in the realm of small-scale tofu enterprises. Highlight: Quantitative Investigation: This study employs a quantitative approach to explore the impact of price perception and distribution channels on purchase decisions in the context of small-scale tofu enterprises. Consumer Sample: The research involves a sample of 85 consumers who have made purchases, providing insights into the decision-making process within this specific market segment. Influential Factors: The findings underscore the significant effects of price perception and distribution channels, offering valuable insights into the factors that play a pivotal role in shaping consumer choices within small-scale tofu enterprises. Keyword: Price Perception, Distribution Channels, Purchase Decisions, Small-Scale Tofu Enterprises, Consumer Choices
Enhancing Small Culinary Business Competitiveness: A Business Model Canvas Analysis of a Boba Drink UMKM: Meningkatkan Daya Saing Usaha Kuliner Kecil: Analisis Kanvas Model Bisnis UMKM Minuman Boba Haryani, Dwi Septi; Saputra, Eka Kurnia; Abriyoso, Octojaya; Yeo, Cecilia; Ardian, Novra
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.v18i3.950

Abstract

This study focuses on a culinary business in Tanjungpinang City, investigating the application of a business model canvas for UMKM Fortunate Boba, renowned for its signature boba-topped cold beverages. With the aim to enhance competitiveness amidst similar ventures, qualitative analysis employing the business canvas model approach was conducted through interviews with UMKM Fortunate Boba's owner. The results of the Business Model Canvas (BMC) analysis unveil strategic utilization of social media platforms like Facebook and TikTok, e-money transaction systems, and collaborations with delivery services such as Go-Jek and Maxim to streamline order deliveries. This research underscores the practical implementation of a business model canvas to optimize the operations of UMKM Fortunate Boba, highlighting key strategies for thriving in the competitive culinary market. Highlight: UMKM Enhancement: This study examines the application of a business model canvas for UMKM Fortunate Boba, specializing in boba-topped cold beverages, to enhance competitiveness in a competitive culinary market. Qualitative Approach: Through qualitative analysis and owner interviews, the study employs the business canvas model to uncover strategic approaches, including social media utilization, e-money transactions, and delivery collaborations. Operational Optimization: The research underscores the practical implementation of the business model canvas, providing valuable insights into strategic adaptations that enable UMKM Fortunate Boba to thrive amidst competition and streamline operational efficiency. Keyword: Culinary Business, Business Model Canvas, Competitiveness, Qualitative Analysis, Strategic Optimization
Enhancing Fraud Detection and Prevention through Effective Control Environment: A Phenomenological Study: Meningkatkan Deteksi dan Pencegahan Kecurangan melalui Lingkungan Pengendalian yang Efektif: Sebuah Studi Fenomenologi Hanif, Aisha; Oktaviarini, Dina Dwi; Hanun, Nur Ravita; Ade Prasetya, Atina Nabila; Nadhifah, Binti
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.v18i3.951

Abstract

This research delves into the pivotal role of the control environment as the bedrock of internal control, shaping the organization's culture and structure. By encompassing integrity, ethical values, organizational structure, human resource policies, and management practices, the control environment significantly influences fraud occurrences. This study aims to explore how the control environment contributes to fraud detection and prevention. Employing a qualitative phenomenological approach, the research probes into human perceptions and experiences, shedding light on the intricate interplay between control environment elements and fraud mitigation efforts. The findings provide valuable insights into the practical implications of cultivating a robust control environment to curb fraudulent activities, thereby fostering a more secure and ethically sound organizational ecosystem Highlight: Foundational Importance: This study examines the central role of the control environment in shaping organizational culture and structure, thereby significantly influencing fraud occurrences. Holistic Impact: Encompassing integrity, ethical values, structure, policies, and practices, the control environment's interplay is explored to understand its contribution to fraud detection and prevention. Phenomenological Exploration: Employing a qualitative phenomenological approach, the research delves into human perceptions, shedding light on the intricate relationship between control environment elements and efforts to mitigate fraud. The findings offer practical insights for cultivating a robust control environment that fosters a secure and ethically sound organizational ecosystem. Keyword: Control Environment, Internal Control, Fraud Detection, Prevention, Qualitative Phenomenology
Driving Business Performance: Cost Leadership and Government Innovation in SME Partnerships: Pengaruh Strategi Kepemimpinan Biaya dan Inovasi terhadap kinerja bisnis UMKM melalui Kemitraan UMKM Detak Prapanca; Yani, Muhammad; Sari , Herlinda Maya Kumala; Gerung , Vido Michael; Eva, Adelia
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.v18i3.939

Abstract

This quantitative study aims to analyze the influence of Cost Leadership Strategy and government-led innovations on business performance through SME partnerships in the Food and Beverage sector. Conducted in the Sidoarjo district of Indonesia, with a population of 49 SME groups, the research utilized a saturated sampling technique and employed a structured questionnaire to gather data. Using SEM PLS analysis, the results indicate that the Cost Leadership Strategy accounts for 44% of the business performance variance, while innovation through partnerships drives an impressive 86% impact on business performance. The findings underscore the significance of strategically fostering sustainable business performance, highlighting the role of the government in supporting SME partnerships to achieve growth and efficiency in the global marketplace. Highlights: Cost Leadership Strategy: Examining the impact of cost-focused approaches on SME business performance. Innovation in SMEs: Understanding how innovative practices contribute to business growth. Partnerships for Success: Analyzing the role of SME collaborations in driving sustainable business outcomes. Keywords: Cost Leadership Strategy, Innovation, SME Business Performance, SME Partnerships, Indonesia.