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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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Boosting Business Performance with Advanced Internal Audit Practices: Meningkatkan Kinerja Bisnis dengan Praktik Audit Internal yang Canggih Rаyimоvnа, Egаmberdievа Sаlimа; Kizi, Tulkinоvа Lаylо Anvar
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1058

Abstract

Penelitian ini bertujuan untuk mengatasi tantangan dalam menciptakan dan meningkatkan sistem audit internal dalam badan usaha. Ini mengeksplorasi peran penting audit internal dalam meningkatkan efisiensi produksi dan mengatur sistem pengendalian internal yang efektif. Terlepas dari pentingnya audit internal, terdapat kesenjangan dalam memahami dampak komprehensifnya terhadap operasi perusahaan. Penelitian ini bertujuan untuk mengevaluasi dan meningkatkan sistem pengendalian internal dan kegiatan audit internal, mengusulkan perbaikan untuk kinerja perusahaan yang lebih baik. Dengan menggunakan penilaian kualitatif dan studi kasus, hasil penelitian ini menggarisbawahi perlunya fungsi audit internal yang kuat untuk menyederhanakan operasi dan meningkatkan efisiensi organisasi. Temuan ini menyiratkan bahwa peningkatan praktik audit internal dapat memberikan kontribusi signifikan terhadap keberhasilan dan produktivitas bisnis secara keseluruhan. Highlight: Peran Audit Internal: Kunci dalam meningkatkan efisiensi produksi dan operasi perusahaan. Penilaian Sistem Pengendalian: Mengevaluasi sistem pengendalian internal pada badan usaha. Proposal Perbaikan: Merekomendasikan peningkatan aktivitas audit internal dan kinerja perusahaan. Kata Kunci: Audit Internal, Sistem Pengendalian Internal, Efisiensi Bisnis, Operasi Perusahaan, Peningkatan Audit
Optimal Office Location Boosts Employee Performance in Indonesia Fahril Indriyanto; Vera Firdaus
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1060

Abstract

This study explores the impact of organizational commitment and work engagement on employee performance, focusing on the role of office location in PT Sentosa Abadi Transport. Using a quantitative approach, data were collected from 100 employees through a questionnaire and analyzed with SPSS. The findings reveal a positive and significant relationship between organizational commitment, work engagement, and employee performance. An optimal office location enhances these factors, suggesting that management should prioritize strategic office placement and supportive work environments to boost performance and organizational effectiveness. Highlight: Positive Relationship: Organizational commitment significantly boosts employee performance. Optimal Office Location: Enhances commitment and engagement. Management Strategy: Prioritize supportive environments to improve effectiveness. Keyword: organizational commitment, work engagement, employee performance, office location, quantitative research
E-Service Quality Dynamics and Global Customer Loyalty Impact: Dinamika Kualitas Layanan Elektronik dan Dampak Loyalitas Pelanggan Global Rahmayanti , Siti Rahardhini Dwi; Oetarjo, Mas
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1061

Abstract

This study examines how e-service quality, e-satisfaction, and e-trust affect e-customer loyalty among Shopee users in Sidoarjo. Using a quantitative approach with a sample of 96 participants, data analysis via partial least squares (PLS) reveals significant impacts on e-customer loyalty. Implications suggest Shopee should enhance responsiveness and accuracy for improved customer loyalty. Limitations include a small sample size and focus on specific variables, prompting future research to explore additional factors such as online shopping experience. Highlight: E-commerce loyalty dynamics. Quantitative analysis method. Enhancing Shopee's competitiveness. Keyword: e-service quality, e-satisfaction, e-trust, e-customer loyalty, Shopee
Trust and Convenience Drive E-Money Adoption Among Students in Indonesia: Kepercayaan dan Kenyamanan Mendorong Adopsi E-Money di Kalangan Pelajar di Indonesia Putra, Bisma Akbar Wahyu Tri; Sari, Herlinda Maya Kumala
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1062

Abstract

This study explores how perceived usefulness, convenience, service features, and trust influence Umsida students' decisions to use "DANA" e-money. A quantitative approach was employed, with data collected via questionnaires from 100 respondents using accidental sampling. Multiple linear regression analysis with IBM SPSS version 22 revealed that all four factors significantly affect the decision to use "DANA." The findings suggest that enhancing these aspects could increase e-money adoption among students, providing valuable insights for service providers. Highlight: Significant Influences: Usefulness, convenience, features, and trust impact e-money decisions. Quantitative Analysis: Data from 100 respondents analyzed using SPSS. Student Focus: Insights for boosting e-money adoption among Umsida students. Keyword: perceived usefulness, perceived convenience, service features, trust, e-money adoption
Green Accounting Fails to Enhance Financial Performance in Indonesia: Akuntansi Hijau Gagal Meningkatkan Kinerja Keuangan di Indonesia Indiani, Ayunia Suci; Fitriyah, Hadiah
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1063

Abstract

This study examines the impact of green accounting and company characteristics on financial performance through environmental disclosure for manufacturing and consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2017-2020. Using a sample of 17 companies selected via purposive sampling, secondary data were analyzed with Partial Least Square (PLS). The results indicate that green accounting and company characteristics positively influence environmental disclosure, but do not affect financial performance through it. Additionally, environmental disclosure does not impact financial performance. These findings suggest that while environmental reporting is enhanced by green accounting and company traits, it does not directly improve financial outcomes. Highlight: Green accounting and company traits boost environmental disclosure. Environmental disclosure doesn’t affect financial performance. Focus: manufacturing and consumer goods firms on IDX (2017-2020). Keywords: Green Accounting, Environmental Disclosure, Financial Performance, Company Characteristics, IDX
Impact of ERM and Capital Structure on Firm Value in Indonesia: Dampak ERM dan Struktur Modal terhadap Nilai Perusahaan di Indonesia Putri, Vera Ardana; Maryanti, Eny
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1064

Abstract

This study examines the impact of enterprise risk management (ERM) and capital structure on firm value, with firm age and size as moderating factors, using data from 47 banking companies listed on the Indonesian Stock Exchange (2019-2021). Utilizing quantitative methods and Moderate Regression Analysis with SPSS, the results indicate that ERM does not affect firm value, while capital structure has a positive effect. Firm age weakens the impact of ERM but strengthens the effect of capital structure on firm value. Conversely, firm size enhances the impact of ERM but weakens the effect of capital structure. These insights are crucial for investors in the banking sector. Highlight: ERM does not significantly impact firm value. Capital structure positively influences firm value. Firm age and size moderate these effects. Keyword: enterprise risk management, capital structure, firm value, firm age, firm size
MSME Accounting Revolution from Perceptions, Challenges, Solutions Mochammad Fani Rafael; Sarwendah Biduri
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1065

Abstract

This study investigates the perceptions of Micro, Small, and Medium Enterprises (MSMEs) regarding accounting practices, focusing on Citra Pertiwi Farm and SUGOfreshmilk. Using a qualitative approach with interviews, observations, and documentation, the research identifies positive perceptions of accounting's benefits while noting shortcomings in inventory recording and accounts payable management. The study concludes that the current accounting practices in these MSMEs do not fully align with accounting standards for MSMEs. The findings suggest a need for improved accounting systems in MSMEs to enhance financial management and sustainability. Highlight: MSMEs' perceptions of accounting practices. Benefits and shortcomings in MSMEs' accounting. Emphasizes need for improved accounting systems. Keyword: MSMEs, Perception, Accounting, Improvement, Financial Management
SISKEUDES Boosts Accountability and Transparency in Indonesian Village Finances Ferica Maulidyanto; Sarwendah Biduri
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1066

Abstract

This study examines the implementation of the Village Financial System Applications (SISKEUDES) in Sugihwaras, Tenggulunan, and Karang Tanjung to enhance accountability and transparency in village financial reports. Using a qualitative approach with interviews, observations, and documentation, the research found that SISKEUDES significantly improves the efficiency and accuracy of financial reporting compared to manual methods. The application aids budget control and involves the community, fostering greater transparency. The findings highlight SISKEUDES's crucial role in preventing fund misuse and promoting accountable financial management in villages. Highlight: Efficiency: SISKEUDES enhances village financial reporting efficiency and accuracy. Transparency: Community involvement in SISKEUDES promotes transparency. Accountability: SISKEUDES prevents fund misuse, ensuring accountable financial management. Keyword: SISKEUDES, village financial system, accountability, transparency, qualitative research
Key Drivers Significantly Boost Village Financial Management in Indonesia Winda Ayu Amilliyah; Sarwendah Biduri
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1067

Abstract

This study examines how the Internal Control System, Regional Autonomy, and Village Apparatus Competency affect Village Financial Management in line with Law No. 20 of 2018. Using a quantitative approach, data were gathered from 16 villages in Porong District, Sidoarjo, through questionnaires completed by 60 village officials. Multiple linear regression analysis showed that all three factors significantly influence Village Financial Management, explaining 62.9% of its variation. The findings highlight the importance of strong internal controls, autonomy, and competent village apparatus for effective financial management, providing valuable insights for improving village financial performance. Highlights: 1. Internal control, autonomy, and competency significantly affect village financial management.2. Data from 16 villages show these factors explain 62.9% variation.3. Strengthening controls, autonomy, and competency improves village financial performance. Keywords: Village Financial Management, Internal Control System, Regional Autonomy, Village Competency, Law No. 20 of 2018
Price to Book Value Drives Stock Prices in Indonesia, While DER and PER Falter Siska Widiyawati; Sarwendah Biduri
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1068

Abstract

This study examines the impact of the Debt to Equity Ratio (DER), Price to Book Value (PBV), and Price Earning Ratio (PER) on stock prices of food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. Using secondary data from financial reports and statistical analysis via SPSS 23, the research found that DER does not significantly affect stock prices, PBV positively influences stock prices, and PER has no significant impact. These findings suggest that investors prioritize market confidence and financial prospects (as indicated by PBV) over debt levels and earnings ratios when making investment decisions in this sector. Highlights: 1. DER Impact: Debt to Equity Ratio does not affect stock prices significantly.2. PBV Significance: Price to Book Value positively influences stock prices.3. PER Irrelevance: Price Earning Ratio does not impact stock prices significantly. Keywords: Debt to Equity Ratio, Price to Book Value, Price Earning Ratio, Stock Prices, Indonesia Stock Exchange

Page 36 of 62 | Total Record : 618

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