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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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Ensuring Security in Indonesia's Digital Landscape using Electronic Signature Validation: Menjamin Keamanan dalam Lanskap Digital Indonesia menggunakan Validasi Tanda Tangan Elektronik Santoso, Elga Dwiky; Purwaningsih, Sri Budi
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.v19i3.1208

Abstract

Abstract: Digital technology enhances communication and transactions, but unauthorized document modifications necessitate secure electronic signatures due to the risk of unauthorized modifications. This research aims to identify electronic signatures compliant with the ITE Law in Indonesia to ensure their legal validity and enforceability. By utilizing a normative research method with a statute approach, this study examines primary sources, including Law No. 11 of 2008 on Electronic Information and Transactions, Ministerial Regulation No. 11 of 2008 on Electronic Certification, and Law No. 71 of 2019 on Electronic Systems and Transactions. The results indicate that electronic signatures must fulfill specific criteria outlined in Article 11 of the ITE Law to be considered legally binding. These criteria require that the data used for the electronic signature is solely associated with the signer and under their control at all times, along with mechanisms to track modifications and identify signers' approval. The novelty of this research lies in its comparative analysis of certified versus non-certified electronic signatures, contributing to a deeper understanding of their legal implications. The implications of this study highlight the necessity for enhanced authentication measures to safeguard the integrity of electronic transactions, ultimately promoting confidence in digital communications and transactions in Indonesia. Highlights: Electronic signatures improve security in digital transactions. Compliance with ITE Law ensures legal validity. Valid signatures require data control and modification tracking. Keywords: Electronic Signatures, ITE Law, Legal Validity, Digital Transactions, Indonesia
Privacy Violations in Live Streaming Pose Significant Legal Challenges Globally: Pelanggaran Privasi dalam Siaran Langsung Menimbulkan Tantangan Hukum yang Signifikan Secara Global Jaya, Nur Intan Purwani; Multazam, Mochammad Tanzil
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.v19i3.1212

Abstract

General Background: The rise of social media has significantly transformed the landscape of personal fame and income generation, particularly with the advent of live streaming. Specific Background: However, this phenomenon has led to ethical concerns regarding privacy violations, where individuals are recorded without consent, potentially resulting in reputational harm. Privacy is a fundamental right, and its violation undermines the principles of human dignity and autonomy. Knowledge Gap: While existing literature discusses the implications of privacy in digital spaces, there is a limited exploration of legal frameworks that govern these practices, particularly in relation to live streaming platforms. Aims: This research employs a normative legal analysis, focusing on Indonesian regulations, to examine the legality of privacy violations in live streaming contexts and to assess the accountability of content creators and platforms. Results: The analysis reveals that current legislation, particularly Article 26 of Law Number 11 of 2008 on Electronic Information and Transactions, mandates consent for the use of personal data. Violators can face legal repercussions, including imprisonment and fines, under Article 45 of the same law. Novelty: This study contributes to the discourse on digital privacy by linking legal obligations to ethical practices in social media, emphasizing the need for awareness among content creators. Implications: The findings underscore the necessity for stringent adherence to privacy laws in live streaming to protect individual rights, suggesting that both users and platforms must uphold ethical standards to foster a safe online environment, thereby reinforcing the protection of human rights in the digital age. Highlights: Social Media: Boosts fame and income through live streaming. Consent Required: Personal data use demands owner’s permission by law. Privacy Matters: Content creators must respect individual privacy rights. Keywords: Privacy Violations, Live Streaming, Social Media, Legal Framework, Consent
Career Pursuit in Taxation Driven by Education and Motivation Factors: Pursuit Karir dalam Perpajakan Dipicu oleh Biaya Pendidikan dan Motivasi Noviyanti, Dina; Ernandi, Herman
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.v19i4.1236

Abstract

Background: The complexity of taxation necessitates highly skilled professionals. Specific Background: Despite demand, factors influencing students' interest in taxation careers are underexplored. Knowledge Gap: Previous studies have not adequately examined the combined effects of educational costs, social motivation, career motivation, and tax knowledge on career choices in taxation. Aims: This research investigates how these factors impact the intention to pursue a tax brevet. Results: Using quantitative analysis and Partial Least Squares (PLS) on a sample from Muhammadiyah University of Sidoarjo, the findings indicate that educational costs, social motivation, career motivation, and tax knowledge significantly influence students' interest in taxation careers, highlighting both direct and indirect relationships. Novelty: This study integrates various motivational factors affecting career aspirations in taxation. Implications: The results emphasize the need for tax certificate training programs to enhance accounting graduates' expertise, making iTax ibrevet training essential for aspiring accountants in the taxation field. Highlights : Significant influence of educational costs on career interest in taxation. Integration of motivational factors impacts students' decisions in pursuing tax-related careers. Importance of tax certificate training programs for enhancing accounting graduates' expertise. Keywords: Taxation, Education Costs, Motivation, Tax Knowledge, Career Aspirations
Work Environment, Auditor Fees, and Culture on Future Accounting Careers: Lingkungan Kerja, Biaya Auditor, dan Budaya Terhadap Masa Depan Karir Akuntansi Restu, Firda Dini; abidin, Fityan izza noor
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.v19i3.1240

Abstract

General Background: As the demand for qualified auditors continues to rise, it is essential to investigate how various determinants affect future career decisions in this field. Specific Background: Prior research has highlighted the significance of the audit work environment and auditor fees, yet the role of socio-cultural factors remains underexplored. Knowledge Gap: This study addresses this gap by examining the impact of the audit work environment, auditor fees, and socio-cultural factors on the career aspirations of accounting students at Universitas Muhammadiyah Sidoarjo. Aims: Utilizing a quantitative approach, the research aims to analyze the relationships among these variables and their influence on future career choices. Results: Data were collected from 156 respondents via a structured questionnaire, analyzed using multiple linear regression. Findings indicate a positive correlation between the audit work environment and auditor fees on students' career choices, while socio-cultural factors also significantly impact their decisions. Novelty: This study contributes to the existing literature by integrating socio-cultural dimensions into the analysis of career choice determinants for accounting students, highlighting the multifaceted nature of career decision-making. Implications: The study emphasizes the need for educational institutions and policymakers to consider these factors when creating career guidance programs for students in the accounting sector. Highlights: Impact Assessment: Examines how audit environment and fees affect career choices. Socio-Cultural Relevance: Highlights socio-cultural factors' influence on accounting career decisions. Educational Implications: Calls for tailored guidance in accounting education programs. Keywords: accounting career choices, audit work environment, auditor fees, socio-cultural factors, quantitative research
Company Characteristics, Profitability, and Financial Performance Through Corporate Social Responsibility: Karakteristik Perusahaan, Profitabilitas, dan Kinerja Keuangan Melalui Tanggung Jawab Sosial Perusahaan Hanis, Priyanka Anisa; Fitriyah , Hadiah
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.v19i4.1265

Abstract

Background: Financial performance is vital for assessing a company's sustainability, influenced by various internal factors. Specific Background: Although Corporate Social Responsibility (CSR) is recognized as significant, its mediating role between company characteristics and profitability on financial performance remains underexplored. Knowledge Gap: Existing studies inadequately address CSR's interaction with these variables in manufacturing contexts. Aims: This research investigates CSR's mediating capacity in the relationship between company characteristics (size, leverage, board composition) and profitability on financial performance. Results: Employing quantitative methods and purposive sampling, findings show that company size, board of commissioners, and profitability do not significantly affect financial performance, while leverage and CSR do. Additionally, profitability positively influences CSR, but other characteristics do not. CSR mediates the relationship between profitability and financial performance but not the others. Novelty: This study enhances understanding of CSR's mediating role, focusing on specific company characteristics and profitability. Implications: The results highlight the importance of CSR initiatives for improving financial performance, offering valuable insights for corporate managers and policymakers. Highlights : CSR mediates profitability's relationship with financial performance. Company size and board composition do not impact financial performance. Leverage significantly affects financial performance and CSR. Keywords: Corporate Social Responsibility, Financial Performance, Profitability, Company Characteristics, Leverage
Dynamics of Contract Cancellation in Civil Law and its Relevance for Consumer Protection: Dinamika Pembatalan Kontrak dalam Hukum Perdata dan Relevansinya bagi Perlindungan Konsumen Ratrisari, Elizabeth Prima; Rajagukguk, Jemimah Puteri; Napitu, ⁠Olivia Panjiani; Manalu , Veronica Enjelina; Ginting, Gavra Natadavie
Indonesian Journal of Law and Economics Review Vol. 20 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i2.1290

Abstract

Background (General): Contract annulment plays a significant role in upholding legal certainty and fairness within civil law frameworks. Background (Specific): In Indonesia, the Civil Code (KUH Perdata) provides the basis for contract validity, focusing on essential elements such as consent, legal capacity, and lawful object. Knowledge Gap: However, there is limited comprehensive analysis of how principles like good faith and fairness influence contract annulment beyond formal legal criteria. Aim: This study aims to examine the legal grounds, procedures, and implications of contract cancellation in Indonesia, particularly under the Civil Code, Consumer Protection Law, and Electronic Information and Transactions Law. Results: Through normative juridical analysis and case law review, the findings reveal that annulment is influenced not only by statutory violations but also by equitable considerations, such as imbalance in bargaining power and misrepresentation. Novelty: The study highlights how Indonesian courts increasingly incorporate substantive justice and good faith into annulment decisions, marking a shift from rigid formalism. Implications: These findings offer valuable insights for legal practitioners and business actors in mitigating contractual disputes and aligning agreements with evolving judicial interpretations. Highlights: Emphasizes the role of fairness and good faith in contract annulment. Integrates statutory analysis with judicial interpretation. Highlights practical implications for legal and business practices. Keywords: Contract Annulment, Civil Law, Legal Protection.
Strengthening Legal Frameworks for Managing Iraq’s Cultural Heritage Revenues: Memperkuat Kerangka Hukum untuk Mengelola Pendapatan Warisan Budaya Irak Zghair, Haleemah Khlaif
Indonesian Journal of Law and Economics Review Vol. 20 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i2.1292

Abstract

Background: The protection of cultural heritage revenues in Iraq has become increasingly criticaldue to widespread looting, smuggling, and illegal exploitation, exacerbated by the country’s shiftingsecurity and economic conditions. Specific Background: Although Iraq possesses both domesticand international legal frameworks designed to safeguard its cultural heritage, their practicaleffectiveness remains hindered by implementation weaknesses and legal gaps. Knowledge Gap:There is limited research analyzing how existing laws can be optimized to ensure sustainablemanagement and protection of revenues derived from cultural heritage assets. Aim: This study aimsto evaluate the effectiveness of legal measures governing the protection and management of Iraqicultural heritage revenues, while proposing reforms to strengthen these frameworks. Results: Thefindings reveal that despite a robust legislative foundation, weak enforcement mechanisms andinsufficient inter-agency coordination impede optimal resource management. The researchhighlights the necessity of modernizing legislation and enhancing administrative processes.Novelty: By employing a comparative analytical approach, the study integrates insights frominternational practices to propose actionable reforms tailored to Iraq’s context. Implications: Thestudy underscores the importance of legislative updates, enhanced transparency, internationalcollaboration for asset recovery, and the establishment of a national fund to ensure the conservationand sustainable utilization of cultural heritage revenues. Highlights: Legal gaps weaken cultural heritage revenue protection. Global models guide legislative reform efforts. National fund ensures sustainable heritage management. Keywords: Cultural Heritage, Iraq, Legal Framework, Revenue Protection, Sustainable Management
Low Job Satisfaction and Its Impact on Employee Performance in Fallujah (Awqaf) Aliwy, Hamid Subhi
Indonesian Journal of Law and Economics Review Vol. 20 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i2.1294

Abstract

This study tried to discover the impact of motivation on job satisfaction and performance in addition to studying the relationship between job satisfaction and performance in the Fallujah Sunni Endowment Directorate (2025). The researcher created a survey based on existing studies to measure motivation, job satisfaction, and performance, using a 41-question form that includes 18 questions about motivation, 15 about job satisfaction, and 8 about performance. They randomly selected 225 employees from middle and upper management to participate. The study instrument was distributed in the main location in Fallujah, where 150 questionnaires suitable for analysis with SPSS software were recovered in less than 3 months. The findings provided valuable insights for religious management in Iraq, offering practical recommendations for improving motivational strategies and techniques in addition to job satisfaction practices to enhance performance. The study also seeks to contribute to the existing body of knowledge on the interplay between job satisfaction, performance, and motivation in developing organizations, particularly within the context of the Iraqi systems. Highlights: Highlights the positive correlation between motivation, job satisfaction, and performance. Fills a research gap in Iraq’s religious administrative institutions. Offers practical HR strategies for improving organizational outcomes. Keywords: Motivation, Job Satisfaction, Performance
Liquidity Indicators Correlate Positively with Financial Returns at Baghdad Soft Drinks: Indikator Likuiditas Berkorelasi Positif dengan Pengembalian Keuangan di Baghdad Soft Drinks Shnaishel, Thar Saadoon; Herez, Qassim Mahal
Indonesian Journal of Law and Economics Review Vol. 20 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i2.1297

Abstract

General Background: Liquidity management plays a critical role in determining the financial sustainability of firms, especially in emerging economies with volatile macroeconomic conditions. Specific Background: In Iraq's industrial sector, firms like Baghdad Soft Drinks Company face liquidity challenges due to currency fluctuations, imported inputs, and evolving consumer demands. Knowledge Gap: Despite global literature affirming the liquidity-performance nexus, few empirical studies have addressed this relationship in Iraqi industrial firms using modern econometric models. Aims: This study investigates the impact of liquidity indicators—current ratio, quick ratio, and cash ratio—on financial performance, measured by return on assets (ROA), controlling for firm size and financial leverage. Results: Using multiple linear regression on data from 2015–2023, findings show all liquidity indicators significantly and positively affect ROA, while firm size also exerts a strong positive influence; financial leverage was statistically insignificant. The model explains 89% of the variance in ROA. Novelty: The study offers a contextualized analytical model adapted to Iraq’s industrial sector, integrating both agency and resource-based theories. Implications: The results highlight strategic opportunities for firms to enhance profitability by optimizing liquidity structures and scaling operations. This research fills a gap in regional financial literature and provides a replicable methodology for similar economies.Highlight : Liquidity indicators (current, quick, cash ratios) significantly improve financial performance (ROA). Firm size positively affects profitability, while financial leverage showed no significant effect. The model explains 89% of ROA variance—demonstrating liquidity's critical role. Keywords : Liquidity, ROA, Financial Leverage, Quick Ratio, Baghdad Soft Drinks
The Legal Framework for Crimes Related to Augmented and Virtual Reality Asfoor, Nidaa Mohamed; Talib, Zainab Kadhim
Indonesian Journal of Law and Economics Review Vol. 20 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i2.1299

Abstract

Background: Augmented Reality (AR) and Virtual Reality (VR) era are growing notable immersive environments, collectively contributing to the burgeoning Metaverse. While providing big societal and monetary blessings, these structures also present novel avenues for crook interest. Aims: This studies examines the adequacy and applicability of existing prison frameworks, generally countrywide criminal statutes and international cybercrime conventions, to deal with crimes devoted interior or facilitated with the useful resource of AR and VR environments. Method: Employing a qualitative, doctrinal criminal analysis approach, the study scrutinizes key stressful situations consisting of the definition of damage in digital spaces, the felony repute of virtual belongings, jurisdictional complexities bobbing up from the without boundaries nature of these technology, issues in accumulating admissible digital evidence, and issues surrounding individual anonymity and avatar attribution. Findings: Findings mean huge gaps and ambiguities internal contemporary jail structures. Existing legal suggestions, regularly designed for tangible harms or earlier sorts of virtual interplay, conflict to efficiently embody nuanced offenses like virtual attack, harassment, or theft of virtual property. Furthermore, large procedural hurdles related to jurisdiction, proof series, and offender identification avoid powerful law enforcement. Result: The studies concludes that relying entirely on analogical interpretations of present legal guidelines is insufficient and doubtlessly useless. Novelty: It underscores the urgent need for taken into consideration prison version, whether via legislative reform, delicate judicial interpretation, or improved worldwide cooperation, to make certain consumer protection, maintain consider, and foster accountable innovation within immersive digital realms. Impact: This study contributes to cyberlaw scholarship by imparting a synthesized analysis of criminal law challenges specific to modern AR/VR and gives insights for policymakers, legal practitioners, and era developers navigating this evolving panorama. Highlights: Existing criminal statutes are ambiguous and often inapplicable to immersive AR/VR offences. Significant jurisdictional and evidentiary hurdles hinder prosecution across virtual borders. The paper proposes an adaptive, technology‑neutral legal framework that balances innovation with user protection. Keywords: Augmented Reality, Virtual Reality, Cybercrime Law, Jurisdiction, Digital Evidence

Page 49 of 62 | Total Record : 618

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