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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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State Responsibility in Guaranteeing Access to Essential Medicines for Public Health: Tanggung Jawab Negara dalam Menjamin Akses terhadap Obat Esensial untuk Kesehatan Masyarakat Hamid, Siti Nur Cholisa; Muis, Lidya Shery
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1258

Abstract

General Background: The availability of essential medicines is a critical determinant of healthcare quality, directly impacting public health needs. Specific Background: In Indonesia, the government is tasked with ensuring these medicines are accessible in adequate quantities, timely, and at affordable prices. Despite existing policies, challenges persist in achieving these objectives, particularly highlighted during the COVID-19 pandemic. Knowledge Gap: There is limited empirical analysis regarding the state’s role and effectiveness in providing essential medicines amidst regulatory frameworks and public health needs. Aims: This study aims to examine the state's responsibilities in ensuring the availability of essential medicines through literature reviews and policy analysis, focusing on relevant legal frameworks, including Law Number 17 of 2023 on health and constitutional provisions. Results: The findings indicate that the state plays a pivotal role in providing essential medicines via mechanisms such as subsidies, price monitoring, and incentives for the local pharmaceutical industry. Challenges in distribution, production capacity, and international collaboration were also identified. Novelty: This research offers a comprehensive overview of the essential medicines landscape in Indonesia, detailing the intersection of legal frameworks and public health requirements. Implications: The study emphasizes the government's need to enhance public access to essential medicines, thereby improving national health quality, and informs policymakers and stakeholders on effective strategies. Highlights: Government responsibility: Ensure essential medicines are accessible and affordable. Policy challenges: Address distribution and production capacity issues. Health impact: Availability affects overall public health outcomes. Keywords: essential medicines, healthcare quality, state responsibility, public health, Indonesia
Leverage decisions and Financial Performance: Does the CFO Gender Metter? Keputusan Leverage dan Kinerja Keuangan: Apakah Gender CFO Berpengaruh? Harjan, Sinan
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1274

Abstract

This study seeks to determine whether chief financial officer (CFO gender) have financial/ leverage decisions leading to influence the firms’ financial performance (FFP). Therefore, this research aims to explain the leverage decisions mediate the association between the CFO gender and FFP. So, this research built three models: firstly, to test the relationship between the CFO gender and leverage decisions while, the second model the effect of leverage on FFP, and the third model tests the mediation impact of leverage on the association between CFO gender and FFP. These models are built based on the data collected from the listed Chinese firms for the period 2011-2019. In this study, STATA version 13.0 is adopted as the analysis technique which is cover following steps. Descriptive statistics, pairwise correlation test, multi-collinearity test and ordinary Least Squares test. The main finding of the study there is negative and insignificant relationship between CFO gender and FFP while, the leverage decisions mediate that association positively and significantly. The findings of this research add to the existing literature by employing data from China and representative the impact of CFO in decreasing the leverage and that decision influence the corporate performance. Highlights: Examine CFO gender's impact on leverage and financial performance. Analyzed Chinese firms (2011-2019) using STATA; tested mediation models. CFO gender indirectly affects performance; leverage mediates positively, significantly. Keywords: Chief Financial officer, Leverage decisions, Firms Financial Performance
Key Drivers of Profitability in Indonesian Sharia Banks: Faktor Utama Profitabilitas Bank Syariah di Indonesia Septiani, Neli; Rahmawati , Imelda Dian
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1278

Abstract

Background: The banking sector significantly contributes to Indonesia's economic growth, with profitability serving as a key measure of performance and credibility, particularly in sharia banking. Knowledge Gap: Despite the importance of factors like Financing to Deposit Ratio (FDR), Operating Expense to Operating Income (BOPO), and Non-Performing Financing (NPF), their combined impact on profitability in Islamic banking remains underexplored. Aims: This study examines the influence of FDR, BOPO, and NPF on the profitability of Indonesian sharia banks. Methods and Results: Using data from 11 sharia banks listed on the Indonesian Stock Exchange (2018–2022) and multiple linear regression analysis, the study finds FDR and NPF have no significant effect, while BOPO negatively impacts profitability, emphasizing the importance of operational efficiency. Novelty and Implications: This study highlights the critical role of prudential and efficient financial management in Islamic banking, offering insights for enhancing profitability and resilience in Indonesia's sharia banking sector. Highlight : BOPO significantly impacts profitability, highlighting the need for operational efficiency in sharia banking. FDR and NPF show no significant influence on profitability, indicating other factors may play a role. Prudential financial management is crucial for enhancing resilience and growth in Islamic banks Keywords: Sharia banking, profitability, FDR, BOPO, NPF
Practical Cooperation between UNWTO and Uzbekistan: A Sustainable Tourism Perspective: Kerjasama Praktis antara UNWTO dan Uzbekistan: Perspektif Pariwisata Berkelanjutan Shermahmatovich, Botir Rakhmatullaev
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1280

Abstract

Despite the collaboration of Uzbekistan with UNWTO on improving sustainable tourism, which is yet limited, no research has ever addressed the micro level impact of these efforts on hospitality training and service quality. To address this gap, this paper presents a mixed method study for the Samarkand Regency Amir Temur Hotel that includes quantitative surveying 50 employees and qualitative interviewing key management. Using PESTEL and SWOT analyses, the study reveals that while UNWTO led training enhanced staff motivation and customer satisfaction, inconsistency and high turnover hampers progress. CSR focused training programs were structured and helped improve employee engagement and retention, adding a slant on sustainability to hospitality practice. The findings indicate that the tourism sector in Uzbekistan should remain in cooperation with UNWTO and cultivate strategic HR practices to position its tourism sector as sustainable leader. Highlights: UNWTO collaboration improves training, motivation, and satisfaction. High turnover and inconsistency hinder progress. Strategic HR practices vital for sustainable tourism leadership. Key words: Sustainable tourism, UNWTO collaboration, hospitality training, employee engagement, customer satisfaction, Uzbekistan tourism, CSR, workforce development, service quality, PESTEL analysis, SWOT analysis.
Tax Compliance Challenges Among Legal Practitioners in Nigeria: Tantangan Kepatuhan Pajak di Kalangan Praktisi Hukum di Nigeria Omozue, Moses Ogorugba
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1283

Abstract

General Background: Tax compliance is a fundamental obligation for income-earning professionals, including lawyers. Specific Background: In Nigeria, the taxation of legal practitioners has sparked debate, particularly concerning the classification of legal practice and the fairness of related tax policies. Knowledge Gap: Despite existing legal frameworks, gaps in awareness, enforcement, and consistency in tax administration persist among Nigerian lawyers. Aims: This study examines the tax obligations of Nigerian legal practitioners, analyses statutory provisions including the Personal Income Tax Act (PITA), Capital Gains Tax Act (CGTA), and Value Added Tax Act (VATA), and compares practices with jurisdictions such as the United Kingdom, the United States, and South Africa. Results: Findings reveal systemic compliance challenges, low awareness, and administrative inconsistencies that hinder effective taxation of legal professionals. Novelty: The paper offers a unique doctrinal analysis linking statutory interpretation with comparative international insights to recommend profession-specific reforms. Implications: The study underscores the need for clearer tax policies, targeted legal education reforms, and the adoption of digital tax-filing systems to enhance compliance, support law firm sustainability, and strengthen government revenue generation. Highlights: Tax Challenges: Nigerian lawyers face low awareness and inconsistent tax administration. Comparative Analysis: Insights from the UK, US, and South Africa reveal best practices. Policy Recommendations: Calls for legal education reform and digital tax-filing systems. Keywords: Taxation, Legal Practitioners, Tax Compliance, Law Firms, Economic Impact
Faw Grand Port and Its Impact on Sustainable Development in Iraq: Pelabuhan Besar Faw dan Dampaknya terhadap Pembangunan Berkelanjutan di Irak Dakhel, Alaa Abbas; Sultan, Ibrahim Khalil
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1284

Abstract

Transport is a key driver of economic growth, encompassing land, maritime, and air transport. Maritime transport is particularly vital for global trade, offering an affordable means of moving goods. Both developed and developing nations invest in commercial shipping fleets, modernize ports with advanced technology, and enhance operational systems to stimulate foreign trade. Iraqi ports play a crucial role in national economic development, prompting the government to revitalize existing ports and construct new ones. One significant initiative is the Grand Faw Port, a strategic project within the dry canal corridor, connecting the Arabian Gulf through Basra’s ports to the Mediterranean via Syria and to Northern Europe through Turkey. This port aims to strengthen Iraq’s role in global trade, drive economic progress, and support sustainable development by improving logistics and transport efficiency. By establishing Grand Faw Port, Iraq seeks to enhance its commercial shipping capacity, positioning itself as a major regional trade hub. The project is expected to create employment opportunities, boost investments, and contribute to long-term economic stability. As maritime trade continues to expand, the Grand Faw Port will serve as a catalyst for Iraq’s integration into international markets, reinforcing its economic resilience and global trade participation. Highlights: Transport drives economic growth through maritime trade and infrastructure development. Iraq develops Grand Faw Port to enhance global trade connectivity. The port boosts economic progress and supports sustainable development. Keywords: Faw Port, sustainable development, economic growth, transportation, trade
Environmental Auditing Practices in Iraqi Oil Companies for Sustainable Development: Praktik Audit Lingkungan di Perusahaan Minyak Irak untuk Pembangunan Berkelanjutan Hashmi , Saddam Catea
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1285

Abstract

General Background: Environmental auditing is essential for assessing corporate environmental performance and ensuring compliance with sustainability regulations.Specific Background: The Iraqi oil sector significantly impacts the environment, yet environmental auditing remains underdeveloped and underexplored. Knowledge Gap: Limited research exists on the role of environmental auditing in achieving sustainability in Iraq’s oil industry, particularly regarding regulatory influence. Aims: This study examines environmental audit requirements and their impact on sustainable development in Iraqi oil companies. Results: Data from 299 auditors and accountants indicate a strong correlation between environmental auditing and sustainable development, despite regulatory challenges. Novelty: The study establishes a direct link between environmental auditing and sustainability, offering a structured framework for corporate sustainability strategies. Implications: Findings highlight the need for stronger regulations, policy reforms, and systematic audits to align the oil sector with global sustainability goals. Highlights: Audit-Sustainability Link – Environmental auditing significantly impacts sustainable development in the oil sector. Regulatory Challenges – Weak enforcement and limited studies hinder effective environmental auditing in Iraq. Policy Implications – Strengthening regulations and systematic audits are crucial for sustainability integration. Keywords: Environmental Auditing, Sustainable Development, Oil Industry, Regulatory Compliance
Dynamics and Strategies of Law Enforcement of Money Laundering Offences in Indonesia: Dinamika dan Strategi Penegakan Hukum Tindak Pidana Pencucian Uang di Indonesia Fhatnur, Yoga Sugama Ali
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.v19i2.1286

Abstract

General Background Money laundering is a transnational financial crime that threatens economic stability, involving illicit financial flows disguised as legitimate transactions. Specific Background In Indonesia, the increasing complexity of money laundering is driven by financial digitalization and globalization, enabling criminals to exploit regulatory loopholes. Knowledge Gap Despite the existence of anti-money laundering (AML) regulations, enforcement effectiveness and adaptation to new financial technologies remain challenging. Aims This study aims to analyze the dynamics of money laundering cases in Indonesia, evaluate the effectiveness of existing legal frameworks, and identify areas for regulatory improvement. Results Findings indicate that while Indonesia has made progress in AML enforcement, legal loopholes, limited cross-border cooperation, and emerging financial technologies hinder optimal prevention efforts. Novelty This study provides a comprehensive analysis of recent judicial decisions (2015–2020) and assesses Indonesia’s compliance with global AML standards. Implications Strengthening financial intelligence, international collaboration, and regulatory adaptation to digital financial innovations are crucial for enhancing AML measures and mitigating economic risks. Highlights: Money laundering in Indonesia is evolving due to digital financial advancements and globalization. Legal loopholes and weak cross-border cooperation hinder effective enforcement. Strengthening financial intelligence and regulations is crucial for economic stability. Keywords: Money Laundering Crime, Law Enforcement, Digital Finance
Impression Management and Employee Commitment in Akwa-Ibom Tertiary Institutions: Manajemen Kesan dan Komitmen Karyawan di Institusi Tersier Akwa-Ibom Agbonmwanre, Omorogieva Anthony
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1194

Abstract

General background: Employee commitment is crucial for organizational success, and impression management techniques may significantly influence this commitment. Specific background: Previous studies have examined the effects of impression management in organizational contexts, yet the specific dynamics in Nigerian tertiary institutions remain underexplored. Knowledge gap: The influence of exemplification, ingratiation, and self-promotion on different dimensions of employee commitment (affective, continuance, and normative) in Nigerian institutions has not been fully examined. Aims: This study aims to determine how these dimensions of impression management influence employee commitment and the moderating role of organizational culture. Results: Findings reveal a positive and significant relationship between impression management and employee commitment. Specifically, exemplification enhances affective commitment, ingratiation promotes continuance commitment, and self-promotion influences normative commitment. Organizational culture was found to strongly moderate these relationships. Novelty: This study provides new insights into the contextual effects of impression management on employee commitment in Nigerian tertiary institutions. Implications: The findings suggest that management should employ strategic impression management techniques to enhance employee commitment, fostering improved organizational performance and reduced turnover. Highlights: Impression management positively influences employee commitment in tertiary institutions. Exemplification enhances affective commitment, ingratiation promotes continuance commitment. Organizational culture strongly moderates the relationship between impression management and employee commitment. Keywords: Impression Management, Employment Commitment, Exemplification, Ingratiation, Self-Promotion
Revamping E-Commerce Affiliate Contracts to Address Payment Delays Effectively: Pembenahan Kontrak Afiliasi E-Commerce untuk Mengatasi Penundaan Pembayaran Secara Efektif Pitaloka, Vernanda Diah; Mediawati, Noor Fatimah
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1203

Abstract

Abstract: This study investigates the legal dynamics surrounding electronic contracts between TikTok and its affiliates, particularly focusing on commission payment delays before and after TikTok's sale and purchase agreement with Tokopedia. The general background highlights the growing importance of affiliate marketing in e-commerce and the need for clear contractual obligations. The specific background identifies recurring issues related to late commission payments in TikTok’s affiliate agreements, underscoring a significant gap in the legal framework governing these contracts. The primary aim of this research is to analyze changes to TikTok's affiliate agreement post-transaction with Tokopedia, employing normative research methods with a statutory and conceptual approach. The results indicate that the updated TikTok Shop affiliate agreement offers enhanced legal protection, allowing affiliates to file lawsuits in case of violations, and outlines alternative dispute resolution mechanisms, such as complaints at the Seller Center and customer support. The novelty of this study lies in its comprehensive analysis of the amendments to the affiliate agreement, including stricter payment schedules and improved reporting procedures, addressing previous inconsistencies. The implications suggest that these enhancements contribute to better legal protection for affiliates and foster transparency in payment processes, which is crucial for affiliate trust and the overall efficacy of e-commerce operations in Indonesia. Highlights: Legal Dynamics: Explores TikTok's affiliate contracts and commission payment challenges. Updated Agreement: Highlights improvements post-Tokopedia sale for timely commission payments. Dispute Resolution: Discusses mechanisms for addressing payment delays and ensuring clarity. Keywords: TikTok, Tokopedia, affiliate agreements, electronic contracts, commission payments

Page 48 of 62 | Total Record : 618

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