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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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Corporate Governance and Firm Size Fail to Influence Tax Avoidance in Indonesia Nugroho, Dimas; Ernandi, Herman
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.v19i2.1069

Abstract

This study examines the influence of corporate governance and firm size on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. Using a sample of 10 companies selected through purposive sampling, the research employed multiple linear regression analysis. The findings reveal that neither corporate governance nor firm size significantly impact tax avoidance, with significance levels of 0.669 and 0.069, respectively. These results suggest that these factors do not play a crucial role in tax avoidance strategies in the examined companies, providing insights for policymakers and stakeholders in understanding tax planning behaviors. Highlights: 1. No significant impact of corporate governance on tax avoidance.2. Firm size non-influential on tax avoidance strategies.3. Limited role of these factors in Indonesian manufacturing firms. Keywords: tax avoidance, corporate governance, firm size, multiple linear regression, Indonesia Stock Exchange
Determinants of Capital Structure in Indonesia's Food and Beverage Sector: Faktor Penentu Struktur Modal di Sektor Makanan dan Minuman Indonesia Nurmalianto, Achmad Hilmi Ardiansyah; abidin, Fityan izza noor
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.v19i2.1070

Abstract

This study examines the impact of company growth, profitability, and asset structure on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using a purposive sampling method, 8 companies were analyzed through SPSS. The results indicate that company growth, profitability, and asset structure significantly influence capital structure. These findings offer valuable insights for financial managers in optimizing capital structure and contribute to the academic understanding of capital structure determinants in emerging markets. Highlight: Significant impact on capital structure by growth, profitability, asset structure. Analyzed food and beverage companies on Indonesia Stock Exchange, 2015-2019. Provides financial managers insights for optimizing capital structure decisions. Keyword: company growth, profitability, asset structure, capital structure, food and beverage
Leadership, career growth, and motivation significantly boost job satisfaction in Indonesia: Kepemimpinan, pertumbuhan karier, dan motivasi secara signifikan meningkatkan kepuasan kerja di Indonesia Firdaus, Moch Alfan; Abadiyah, Rifdah; Adji, Kumara
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.v19i2.1071

Abstract

This study examines the impact of leadership style, career development, and intrinsic motivation on job satisfaction at BPR ARTHA MANDIRI. Using a quantitative approach with a sample of 63 employees, data were analyzed using SPSS version 29.0. Results indicate that leadership style, career development, and intrinsic motivation all have significant positive effects on job satisfaction. These findings suggest that improving these factors can enhance employee satisfaction, recommending organizations to focus on effective leadership, career growth opportunities, and fostering intrinsic motivation. Highlight: Leadership, career development, and motivation significantly enhance job satisfaction. Study analyzed 63 BPR ARTHA MANDIRI employees using SPSS 29.0. Improving these factors boosts employee satisfaction and organizational success. Keyword: job satisfaction, leadership style, career development, intrinsic motivation, quantitative research
Revolutionizing Indonesia's Sales Cycle From Manual Cash to Seamless Automation Abidah Garizah Bardina; Nurasik Nurasik
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.v19i2.1072

Abstract

This study evaluates the implementation of the Accounting Information System (AIS) in the sales cycle at PT. Perdana Sukses Makmur. Using a descriptive qualitative approach, primary data were collected through interviews with sales and cash receipt staff, while secondary data were gathered from literature reviews. Results indicate that while the AIS effectively supports sales processes, cash receipts are still managed manually, leading to occasional errors. The study highlights the need for further system integration to automate cash receipts and enhance overall efficiency. This research underscores the importance of ongoing AIS improvement to keep pace with technological advancements and business requirements. Highlight: 1. AIS supports sales but manual cash receipts cause inefficiencies.2. Data reveal system errors and highlight process inefficiencies.3. System integration needed to automate cash receipts and boost efficiency. Keywords: Accounting Information System, Sales Cycle, Cash Receipts, System Integration, PT. Perdana Sukses Makmur
Brand Trust Amplifies Word of Mouth, Boosts Repurchase Intention in Indonesia: Kepercayaan Merek Memperkuat Promosi dari Mulut ke Mulut, Meningkatkan Niat Beli Ulang di Indonesia Rachmawati , Errina; Detak Prapanca
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.v19i2.1073

Abstract

This study examines how celebrity endorsers and word of mouth influence repurchase intention for Scarlett Whitening products in East Java, with brand trust as a moderating variable. Using a questionnaire and purposive sampling, data from 96 respondents were analyzed with path analysis via PLS software. The results show that both celebrity endorsers and word of mouth positively impact repurchase intention, with brand trust also playing a significant role. However, brand trust moderates the effect of word of mouth but not celebrity endorsers on repurchase intention. These findings suggest focusing on enhancing word of mouth and maintaining brand trust to boost repurchase intentions. Highlights: 1. Positive Impact: Endorsers and word of mouth boost repurchase intention.2. Moderation: Brand trust enhances word of mouth, not endorsers' impact.3. Strategy: Focus on word of mouth and brand trust. Keywords: Celebrity Endorser, Word of Mouth, Brand Trust, Repurchase Intention, Scarlett Whitening
Boosting Tax Compliance through Education in Indonesia: Meningkatkan Kepatuhan Pajak melalui Pendidikan di Indonesia Pratama, Riang; Ernandi, Herman
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.v19i2.1074

Abstract

This study examines the factors affecting boarding house tax compliance in Candi District, Sidoarjo Regency. Despite the high tax potential, many business owners neglect their tax obligations. Using a quantitative descriptive approach, data were collected from 33 boarding house owners via questionnaires and analyzed using multiple linear regression. Results indicate that taxpayer knowledge, understanding, and awareness significantly enhance compliance. This research highlights the need for targeted educational and awareness programs to improve tax compliance among boarding house owners in industrial areas. Highlight: High Potential: Industrial area boarding house taxes are significantly underutilized. Key Factors: Knowledge, understanding, and awareness boost taxpayer compliance. Policy Implications: Educational programs improve tax compliance in industrial areas. Keyword: tax compliance, boarding houses, taxpayer knowledge, Sidoarjo, quantitative analysis
Revolutionizing Mosque Financial Transparency in Indonesia: Revolusi Transparansi Keuangan Masjid di Indonesia Berlian, Alliyah Ayu Prismawanti; Rahayu, Duwi
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.v19i2.1076

Abstract

This study aims to analyze the preparation of the financial reports of the Nurul Anwar Mosque BCF based on ISAK 35, supported by the principles of habluminallah and habluminannas, to enhance transparency and accountability. The research employs a descriptive qualitative method. Primary and secondary data were collected through interviews, observation, and documentation. The data analysis involved identifying relevant theories, collecting data, assessing its alignment with ISAK 35, reconstructing the financial statements, and drawing conclusions. The findings indicate that the financial reports of the BCF Nurul Anwar Mosque are currently simple, comprising only income and expenses. These reports were reconstructed according to ISAK 35. The principles of habluminallah and habluminannas were integrated into the preparation of these reports, as every transaction was recorded with valid evidence, ensuring accountability to both Allah and humans. This study contributes to the existing literature by providing insights into the application of ISAK 35 in religious institution financial reporting, highlighting the importance of integrating spiritual principles to achieve comprehensive accountability. Highlight: Current Simplicity: Financial reports are currently limited to income and expenses. ISAK 35 Alignment: Reconstructed financial statements now adhere to ISAK 35 standards. Enhanced Accountability: Integrating spiritual principles ensures accountability to Allah and humans. Keywoard: ISAK 35, Financial Reporting, Transparency, Accountability, Mosque Finance
Work Environment's Impact on Student Self-Regulation in Learning: Dampak Lingkungan Kerja terhadap Regulasi Diri Siswa dalam Belajar Pratiwi, Yesica Erika Putri Ade; Hariyanto, Wiwit
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.v19i2.1077

Abstract

This study examines the self-regulation practices of accounting students at Muhammadiyah College of Sidoarjo who work while studying, focusing on their transition from online to offline learning. Using qualitative methods, including interviews, observations, and documentation, the research found that students with flexible work conditions manage their study time better and have stronger self-regulation skills. In contrast, those in inflexible work environments struggle with self-regulation, often handling study tasks spontaneously. These findings highlight the need for targeted support to enhance the self-regulation skills of working students, especially those in rigid job conditions. Highlight: Flexible jobs improve students' self-regulation and study management. Inflexible jobs result in poor self-regulation and spontaneous studying. Targeted support needed for students in rigid work conditions. Keyword: Self-regulation, working students, offline learning, online learning transition, qualitative study
Transforming Pricing Strategies Globally Through Activity Based Costing Miftakhul Jannah; Nurasik Nurasik
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.v19i2.1078

Abstract

This study evaluates the costing methods of Mami Pia & Cookies, using interviews, observations, and documentation to analyze their production costs. Results show that the company’s current full costing method aligns with accounting theories but is not fully integrated into their pricing strategy, especially for factory overhead. The study recommends adopting Activity Based Costing (ABC) to improve the accuracy of production cost calculations and pricing decisions, leading to more effective financial management and policy-making. Highlights: 1. Theoretical alignment of costing methods.2. Incomplete integration with pricing strategies.3. Recommendation: Adopt Activity Based Costing for accuracy. Keywords: Costing Methods, Mami Pia & Cookies, Activity Based Costing, Production Costs, Pricing Strategy
AIS Revolutionizes MSMEs, Enhancing Global Financial Transparency: AIS Merevolusi UMKM, Meningkatkan Transparansi Keuangan Global Musdalifah, Siti; Hariyanto, Wiwit
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.v19i2.1079

Abstract

This study examines the impact of Accounting Information Systems (AIS) on decision-making processes' transparency and accountability in Micro, Small, and Medium Enterprises (MSMEs), focusing on Frozen Food Arsid in Krian District, Sidoarjo. Employing a qualitative approach, data was gathered through interviews and documentation analysis. Results indicate that AIS implementation positively influences transparency and accountability in financial reporting, affecting employee performance. The findings highlight the significance of AIS in enhancing MSMEs' financial practices, providing practical insights for stakeholders to improve decision-making processes and organizational performance, ultimately contributing to economic sustainability. Highlights: AIS boosts MSMEs' transparency and accountability. Qualitative data collection method employed. Findings underscore AIS's pivotal role in decision-making processes. Keywords: AIS, Transparency, Accountability, MSMEs, Decision-making

Page 37 of 62 | Total Record : 618

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