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
Work Experience and Ability Boost Productivity in Indonesia While Burnout Remains Irrelevant: Pengalaman dan Kemampuan Kerja Meningkatkan Produktivitas di Indonesia, Sementara Burnout Tetap Tidak Relevan Cahyani, Aditiya; Andriani, Dewi
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.v19i2.1080

Abstract

This study examines the impact of work experience, ability, and burnout on productivity at PT Harapan Sejahtera Karya Utama. Using quantitative research with an associative approach, data was collected from 115 production employees via observation and Likert-scale questionnaires. Multiple linear regression analysis revealed that work experience and ability significantly enhance productivity, while burnout does not have a significant effect. The collective influence of these factors is also significant. These findings suggest that companies should focus on improving work experience and ability, and manage burnout to boost employee productivity. Highlight: Significant Factors: Work experience and ability positively impact employee productivity. Non-Significant Factor: Burnout does not significantly affect productivity. Collective Influence: Combined work experience, ability, and burnout significantly affect productivity. Keywoard: work experience, work ability, burnout, productivity, quantitative research
The Impact of Environment, Communication, and Motivation on Employee Performance: Pengaruh Lingkungan, Komunikasi, dan Motivasi Terhadap Kinerja Karyawan Febrianti, Shela; Adji Kusuma, 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.v19i2.1081

Abstract

This study investigates the impact of the work environment, communication, and motivation on employee performance at PT. Harapan Sejahtera Karya Utama's production department. Utilizing quantitative methods and a sample of 169 employees, data was collected through questionnaires and analyzed using SPSS 22. Results indicate that these factors individually and collectively influence employee performance significantly. Specific aspects such as lighting, security, clear communication, teamwork, achievement rewards, career opportunities, and a sense of belonging positively affect performance. The findings underscore the importance of creating supportive work environments and implementing motivational strategies to enhance productivity and product quality, ultimately benefiting organizational success and profitability. Recommendations include aligning job roles with employee abilities to uphold product quality and increase company profits. Highlights: 1. Examining work environment, communication, motivation impact on employee performance.2. Significant influence found, emphasizing supportive environments and motivational strategies.3. Recommendations include aligning job roles to enhance productivity and profitability. Keywords: Work Environment, Communication, Motivation, Employee Performance, Quantitative Methods
Success and Challenge Reporting through BOS Fund Management Anugerah Ab’du Rasyid; 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.v19i2.1082

Abstract

This study assesses the management of school operational assistance funds (BOS) at Pucang 4 Public Elementary School, Sidoarjo Regency, Indonesia, focusing on planning, utilization, reporting, and identifying supporting factors and obstacles according to the 2021 BOS Technical Guidelines. Through qualitative methods including observation, documentation, and interviews, the study reveals successful planning and utilization but challenges in timely reporting. Despite limited financial expertise among school staff, efforts were made to meet reporting criteria, albeit with delays. The findings emphasize the importance of effective communication and training in financial management to enhance reporting practices, and suggest addressing challenges such as delayed fund disbursement and insufficient guidance from education authorities to ensure transparent and accountable use of BOS funds, offering insights for policymakers and educational administrators to refine guidelines and support mechanisms. Highlights: 1. Efficient BOS fund planning and utilization.2. Reporting challenges despite efforts.3. Communication crucial for transparent financial management. Keywords: School Operational Assistance Funds, Management, Reporting, Challenges, Education Governance
Self-Efficacy, Work Environment, and Discipline Boost Job Satisfaction in Indonesia Alif Maulana Rahmatullah; 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.v19i2.1083

Abstract

This study examines how self-efficacy, work environment, and work discipline affect job satisfaction at PT. Sinaraya Nugraha Ahmadaris Medika. Using a quantitative, descriptive approach, the research sampled 117 employees from a population of 166 through proportional random sampling. Data collection involved observation, interviews, and questionnaires, and analysis was performed using multiple linear regression with SPSS version 22. The results indicate that self-efficacy, work environment, and work discipline each have a positive and significant impact on job satisfaction. These findings suggest that improving these factors can enhance employee satisfaction and potentially boost organizational performance. Highlight: Self-efficacy positively impacts job satisfaction. Better work environments increase job satisfaction. Strong work discipline boosts job satisfaction. Keyword: self-efficacy, work environment, work discipline, job satisfaction, quantitative research
Unlocking Firm Value Indonesia's Intellectual Capital Triumphs, Risk Management Falters: Membuka Nilai Perusahaan Modal Intelektual Indonesia Berjaya, Manajemen Risiko Terganjal Masruroh, Dewi; Sigit Hermawan
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.v19i2.1084

Abstract

This study examines the impact of Intellectual Capital Disclosure (ICD) and Enterprise Risk Management Disclosure (ERMD) on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with financial performance as an intervening variable. Using purposive sampling, data from 12 companies were analyzed with SPSS 26. The results show that ICD positively affects both firm value and financial performance, while ERMD negatively impacts both. Financial performance enhances firm value but does not mediate the ICD-firm value relationship; it does mediate the ERMD-firm value relationship. These findings highlight the importance of ICD for improving firm performance and value, suggesting areas for future research to extend the study period and include more variables. Highlight: ICD Impact: ICD significantly boosts firm value and financial performance. ERMD Effect: ERMD negatively influences firm value and financial performance. Financial Mediation: Financial performance mediates ERMD-firm value but not ICD-firm value. Keywoard: Intellectual Capital Disclosure, Enterprise Risk Management, Financial Performance, Firm Value, Mining Companies
Streamlining Indonesia's Tax Compliance through Successful e-Bupot Unification: Menyederhanakan Kepatuhan Pajak Indonesia melalui Penyatuan e-Bupot yang Berhasil Novianti, Dinda; 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.v19i2.1085

Abstract

This study examines the calculation, payment, deposit, and reporting of Income Tax 23 for internet rental services at PT. Alif Investama Teknologi Indonesia, following Law PER-24/PJ/2021. Using an interpretive qualitative method, including interviews and data analysis, the research found that the company’s practices align with current regulations. The implementation of e-Bupot Unification was consistent and thorough from January to December 2022, ensuring compliance with tax laws. The findings highlight the importance of keeping up with regulatory changes to facilitate compliance and efficiency. Highlight: Compliance: Practices align with Law PER-24/PJ/2021. Implementation: Consistent e-Bupot Unification from Jan-Dec 2022. Adaptability: Importance of staying updated with tax regulations. Keyword: Income Tax 23, e-Bupot Unification, internet rental services, PT. Alif Investama Teknologi Indonesia, PER-24/PJ/2021
Enhancing Employee Performance through Motivation, Discipline, and Environment in Indonesia Nur Fatma Wati; 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.v19i2.1086

Abstract

This study investigates how motivation, work discipline, and work environment impact employee performance at PT. Prima Karya Cemerlang. Using a quantitative approach with a sample of 100 production employees, data were collected through questionnaires and analyzed using multiple linear regression, t-test, F-test, and SPSS software. The results show that motivation, work discipline, and work environment each significantly affect employee performance and collectively have a simultaneous impact. These findings suggest that enhancing these factors can improve employee performance, offering strategic insights for HR management at PT. Prima Karya Cemerlang. Highlight: Impact of Motivation: Motivation significantly boosts employee performance. Role of Work Discipline: Work discipline enhances employee performance. Influence of Work Environment: Optimized work environment improves employee performance. Keyword: Employee performance, motivation, work discipline, work environment, quantitative analysis
Effective Leadership Achieves Organizational Goals in Indonesia: Kepemimpinan yang Efektif Mencapai Tujuan Organisasi di Indonesia Shobakh, Nur Izzatus; Mursyidah, Lailul
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.v19i2.1087

Abstract

This study examines the crucial role of leadership in achieving organizational goals at the Food and Agriculture Office of Sidoarjo Regency. Using a qualitative descriptive method, data were collected through observation, interviews, and documentation, and analyzed using the Interactive Data Model by Miles, Huberman, and Saldana. Findings show that effective leadership—particularly directive, participative, and supportive styles—significantly contributes to achieving organizational goals by providing direction, guidance, and support, involving subordinates in decision-making, and recognizing their performance. This research highlights the importance of appropriate leadership practices in enhancing organizational performance. Highlight: Leadership styles boost organizational performance: directive, participative, supportive. Data collected through observation, interviews, documentation; analyzed interactively. Leaders guide, support, involve in decisions, recognize performance. Keywoard: Leadership, Organizational Goals, Qualitative Research, Sidoarjo Regency, Food and Agriculture Office
Impact of Online Reviews, Pricing, and Viral Marketing on Shopee Purchases Nita Anggraini; Hasan Ubaidillah
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.v19i2.1088

Abstract

This study investigates the influence of Online Consumer Review (X1), Price (X2), and Viral Marketing (X3) on Purchase Decisions (Y) on Shopee among students of the Faculty of Business, Law, and Social Sciences at the University of Muhammadiyah Sidoarjo. Utilizing quantitative methods and IBM SPSS Version 25 for analysis, data was collected through survey questionnaires from 110 students selected via purposive sampling. Results indicate that Online Consumer Reviews, Price, and Viral Marketing significantly impact Purchase Decisions on Shopee. The findings underscore the importance of these factors in shaping consumer behavior on e-commerce platforms like Shopee, suggesting practical implications for businesses to optimize these aspects for enhanced consumer engagement and decision-making processes. Future research should explore additional variables and expand sample sizes to further enrich understanding of online consumer behavior. Higlight: Factor Influence: Reviews, pricing, viral marketing significantly affect purchase decisions. Quantitative Approach: SPSS utilized for rigorous data analysis. Business Insights: Study offers practical strategies for enhancing online engagement. Keywoard: Online Consumer Reviews, Price, Viral Marketing, Purchase Decisions, E-commerce Platforms
Factors Influencing Accounting Conservatism in Indonesian Transport Sector: Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi di Sektor Transportasi Indonesia Jannah, Miftakhul; 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.v19i2.1089

Abstract

This research examines the impact of growth opportunity, debt covenants, capital intensity, and litigation risk on accounting conservatism in transportation companies listed on the Indonesian Stock Exchange from 2019 to 2021. Using multiple linear regression analysis on data from 34 companies, the study finds that growth opportunity, capital intensity, and litigation risk significantly affect accounting conservatism, whereas debt covenants do not. These findings suggest that companies adjust their conservatism levels based on growth prospects, capital intensity, and litigation risk to attract investors and manage political and tax costs. Future research should consider other sectors, additional variables, and longer periods to identify broader trends. Highlight: Growth opportunity, capital intensity, and litigation risk impact accounting conservatism. Multiple linear regression analysis on 34 transportation companies (2019-2021). Future research: other sectors, more variables, longer periods. Keyword: Accounting Conservatism, Growth Opportunity, Debt Covenants, Capital Intensity, Litigation Risk