cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 50   51   52   53   54 
Internal Control, Autonomy, and Competence in Village Financial Management: Pengendalian Internal, Otonomi, dan Kompetensi dalam Pengelolaan Keuangan Desa Amilliyah, Winda Ayu; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1335

Abstract

Background: Village financial management has become a key issue in improving transparency and accountability in Indonesia’s local governance. Specific Background: The implementation of Law No. 20 of 2018 requires villages to manage finances effectively through strong internal control, regional autonomy, and competent human resources. Gap: Previous studies mostly analyzed these variables separately without integrating them into one model. Aim: This study investigates how internal control systems, regional autonomy, and village apparatus competence relate to village financial management. Results: Using a quantitative approach with multiple regression analysis, findings show that all three variables significantly contribute to improving financial management performance, explaining 62.9% of its variation. Novelty: The study integrates regulatory, organizational, and human resource aspects into one analytical framework. Implications: Strengthening internal control and enhancing competence are crucial to improve governance quality at the village level. Highlights:• Internal control strengthens village financial accountability• Autonomy improves governance independence• Competence enhances financial management quality Keywords: Internal Control, Regional Autonomy, Competence, Village Finance, Governance
Simple Accounting Practices in Micro, Small, and Medium Enterprises: Praktik Akuntansi Sederhana di Usaha Mikro, Kecil, dan Menengah Rafael , Mochammad Fani; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1336

Abstract

Abstract: Background: Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy but often face challenges in implementing accounting practices. Specific Background: Many MSMEs still rely on simple and non-standard bookkeeping systems that do not comply with SAK EMKM standards. Gap: Limited research has explored how MSMEs perceive accounting and apply it in daily operations within local business contexts. Aim: This study aims to analyze business owners’ perceptions and describe how simple accounting is practiced in MSMEs. Results: Findings indicate that Citra Pertiwi Farm and SUGOfreshmilk maintain good daily bookkeeping routines, providing insight into cash flow and profitability. However, weaknesses remain in recording inventories and payables, and both enterprises do not apply full financial statements. Novelty and Implications: The study offers a real depiction of simple accounting practices, serving as a reference for improving financial literacy among small entrepreneurs. Highlights: The study explores real bookkeeping practices in small enterprises. It identifies key weaknesses compared to SAK EMKM standards. It provides insights for improving MSME financial literacy. Keywords: MSME Accounting Practices, Simple Bookkeeping System, Financial Perception, SAK EMKM Compliance, Financial Literacy
Determinants of Share Price in Indonesian Food and Beverage Firms: Faktor-faktor yang Mempengaruhi Harga Saham pada Perusahaan Makanan dan Minuman di Indonesia Widiyawati , Siska; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1337

Abstract

Background: Financial statements provide essential information for evaluating company performance and investment decisions in the capital market. Specific Background: In the food and beverage sector, financial ratios such as DER, PBV, and PER are key indicators influencing stock valuation. Gap: Previous studies produced inconsistent findings on the relationships among these ratios and share prices. Aim: This study investigates the roles of Debt to Equity Ratio, Price to Book Value, and Price Earning Ratio in determining share prices of food and beverage companies listed on the Indonesia Stock Exchange during 2016–2018. Results: The findings indicate that Price to Book Value significantly affects stock prices, while Debt to Equity Ratio and Price Earning Ratio show no significant influence. Novelty: The study provides updated empirical evidence from Indonesia’s food and beverage sector. Implications: The results can guide investors in identifying valuation indicators for stock investment decisions. Highlights: PBV significantly predicts share prices in the food and beverage sector. DER and PER show no significant relation to share prices. The findings support valuation-based investment analysis. Keywords: Debt to Equity Ratio, Price to Book Value, Price Earning Ratio, Share Price, Food and Beverage
Corporate Governance and Company Size in Reducing Tax Avoidance: Tata Kelola Korporasi dan Ukuran Perusahaan dalam Mengurangi Penghindaran Pajak Nugroho , Dimas; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1338

Abstract

Background: Tax avoidance has become a persistent issue in corporate financial management, influenced by company characteristics and governance practices. Specific Background: Previous studies have shown mixed findings regarding the relationship between firm size, profitability, leverage, and tax avoidance. Gap: Limited research has examined these variables simultaneously in the context of Indonesian listed companies. Aims: This study aims to analyze the relationship between company size, leverage, profitability, and corporate governance toward tax avoidance practices. Results: The findings indicate that corporate governance and company size significantly reduce tax avoidance, while leverage and profitability show mixed or insignificant effects. Novelty: This study provides empirical evidence of how governance quality moderates corporate tax behavior in emerging economies. Implications: The results suggest that improving governance mechanisms can enhance tax transparency and compliance in Indonesian firms. Highlights:• Corporate governance reduces tax avoidance through improved oversight.• Firm size correlates with higher tax compliance levels.• Leverage and profitability show mixed empirical outcomes. Keywords: Corporate Governance, Tax Avoidance, Firm Size, Profitability, Leverage
Determinants of Integrated Reporting Disclosure in Indonesian Companies: Faktor-faktor yang Mempengaruhi Pengungkapan Laporan Terpadu di Perusahaan-Perusahaan Indonesia Mutala’liah, Lili’; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1340

Abstract

Background: Integrated reporting has become an essential element of corporate transparency and accountability in the modern business environment. Specific Background: In Indonesia, the implementation of integrated reporting among non-financial companies remains relatively limited despite growing awareness of sustainability disclosure. Knowledge Gap: Previous studies have not sufficiently explained the influence of institutional ownership, firm size, and profitability on the extent of integrated reporting. Aims: This study aims to examine the determinants of integrated reporting disclosure in companies listed on the Indonesia Stock Exchange. Results: The findings show that firm size and profitability significantly influence integrated reporting disclosure, while other variables such as institutional ownership show no significant impact. Novelty: The study provides empirical evidence on integrated reporting practices within the Indonesian context. Implications: These results can assist regulators and companies in improving transparency and aligning corporate reporting with sustainability principles. Highlights:• Examines the determinants of integrated reporting disclosure in Indonesian companies.• Shows firm size and profitability significantly influence disclosure levels.• Provides empirical evidence for improving transparency and accountability. Keywords: Integrated Reporting, Firm Size, Profitability, Institutional Ownership, Sustainability Disclosure
Juvenile Criminal Law Enforcement in Gangster Cases at Sidoarjo Police: Penegakan Hukum Pidana Anak dalam Kasus Gangster di Kepolisian Sidoarjo Rachman, Dhea Amanda Aulia; Rosnawati, Emy
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1341

Abstract

Background: Juvenile crime cases involving gangster groups have become a growing social problem that requires special legal handling. Specific Background: This study focuses on the legal process of handling children involved in gangster-related crimes at the Sidoarjo Police Department. Knowledge Gap: Previous studies have rarely discussed the practical application of the juvenile justice system in regional law enforcement. Aim: To analyze the implementation of Law No. 11 of 2012 concerning the Juvenile Criminal Justice System in dealing with child offenders. Results: The findings show that the Sidoarjo Police prioritize a restorative justice approach and diversion, balancing between justice enforcement and child protection. Novelty: This study presents a comprehensive overview of law enforcement efforts combined with social rehabilitation principles. Implication: The research implies that sustainable coordination among law enforcement officers, families, and social institutions is crucial in reducing juvenile crime recurrence. Highlights:• Juvenile crime handling through restorative justice• Implementation of Law No. 11/2012 at Sidoarjo Police• Legal protection for children in gangster cases Keywords: Juvenile Justice, Gangster Crime, Law Enforcement, Child Protection, Restorative Justice
Legal Implementation of Article 21 of Law No. 5/1990 in Edelweiss Conservation at Mount Butak: Pelaksanaan Hukum Pasal 21 Undang-Undang Nomor 5 Tahun 1990 dalam Konservasi Edelweiss di Gunung Butak Assidiqin, Muhammad Yusuf Fanany; Phahlevy, Rifqi Ridlo
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1342

Abstract

General Background: Environmental conservation is a crucial legal and ecological concern, especially regarding the protection of rare plants in conservation areas. Specific Background: Edelweiss (Anaphalis javanica) is one of Indonesia’s protected plants, yet violations continue to occur in the Mount Butak area. Knowledge Gap: Previous studies have not fully examined how Article 21 of Law No. 5 of 1990 is implemented in real practice and its enforcement challenges. Aims: This study aims to analyze the implementation of Article 21 in protecting Edelweiss within the Mount Butak conservation area. Results: The findings show that law enforcement remains weak due to limited public awareness and the absence of strict supervision from authorities.Novelty: The study integrates empirical and juridical perspectives to highlight the inconsistency between legal norms and field practices. Implications: Strengthening law enforcement and environmental education is recommended to enhance conservation effectiveness and ensure the sustainability of protected ecosystems. Highlights: Legal framework of environmental conservation in Indonesia Protection of Edelweiss under Article 21 of Law No. 5/1990 Weakness of law enforcement in conservation areas Keywords: Environmental Law, Conservation, Edelweiss, Article 21, Law Enforcement
Legal Framework of Air Rifle Modification in Patent and Industrial Design Law: Kerangka Hukum Modifikasi Senapan Angin dalam Hukum Paten dan Desain Industri Utomo, Agung Ridzal; Phahlevy, Rifqi Ridlo
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1343

Abstract

General Background: The modification of air rifles has become increasingly common in Indonesia, raising complex questions regarding legal boundaries and intellectual property protection. Specific Background: These modifications often involve both technical and aesthetic changes that may intersect with patent and industrial design rights. Knowledge Gap: Previous research has not thoroughly addressed how such modifications align with Law No. 13 of 2016 on Patents and Law No. 31 of 2000 on Industrial Designs, particularly when carried out for commercial purposes. Aims: This study aims to analyze the legal implications of air rifle modifications from the perspective of patent and design law. Results: The findings indicate that personal modifications pose minimal legal risk, while commercial alterations without permission from patent or design holders can lead to civil and criminal sanctions. Novelty: This paper provides a structured legal interpretation differentiating technical and aesthetic alterations under respective laws. Implications: The study contributes to clearer regulatory understanding and encourages compliance with intellectual property rights in mechanical innovation and design practices. Highlights:• Legal analysis of air rifle modification under Indonesian patent and design law• Differentiation between technical and aesthetic modifications• Legal consequences of unauthorized commercial modifications Keyword: Air Rifle, Patent Law, Industrial Design, Modification, Intellectual Property
Leadership Style, Organizational Culture, and Job Stress toward Organizational Commitment: Gaya Kepemimpinan, Budaya Organisasi, dan Stres Kerja terhadap Komitmen Organisasi Susilo; Panji , Agil; Lilik
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1344

Abstract

Background: Human resources play a key role in achieving organizational success, and maintaining employee commitment is essential for long-term performance. Specific Background: PT. Ciomas Adisatwa Sidoarjo has faced issues of low employee discipline and stress, which may be influenced by leadership style and organizational culture. Gap: Few studies have explored these relationships simultaneously in the context of poultry processing companies in Indonesia. Aims: This study aims to examine the relationship between leadership style, organizational culture, and job stress toward organizational commitment. Results: The findings show that leadership style and organizational culture have significant positive effects, while job stress has a significant negative effect on organizational commitment. Novelty: The study highlights the simultaneous influence of behavioral and psychological factors in the workplace. Implications: The results suggest that improving leadership practices and organizational culture can enhance employee loyalty and reduce turnover. Highlights:• Leadership and culture increase employee commitment.• Job stress decreases organizational loyalty.• Simultaneous influence of leadership, culture, and stress. Keywords: Leadership, Organizational Culture, Job Stress, Commitment, Employee Performance
Product Design and Quality as Determinants of Oppo Purchase Decisions: Desain Produk dan Kualitas sebagai Faktor Penentu Keputusan Pembelian Oppo Hidayat , Rahmat; Indayani, Lilik
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1345

Abstract

Background: The increasing smartphone usage in Indonesia has intensified market competition, requiring companies to optimize design, brand image, and product quality to influence purchasing behavior. Specific Background: Oppo, as one of the top smartphone brands, remains competitive despite global market fluctuations. Knowledge Gap: Previous studies provided inconsistent results on how brand image and design shape purchasing decisions. Aims: This study investigates how product design, brand image, and product quality affect purchasing decisions for Oppo smartphones. Results: Using quantitative methods with 96 respondents, findings reveal that product design and quality significantly affect purchase decisions, while brand image does not. Novelty: The study identifies quality as the dominant factor influencing consumer behavior among Indonesian smartphone users. Implications: The results suggest that manufacturers should focus on design innovation and maintain product quality consistency to sustain market competitiveness. Highlights:• Product design and quality significantly influence Oppo smartphone purchase decisions.• Brand image does not significantly affect consumer decision-making.• Quality perception is the key driver for Indonesian consumers. Keywords: Product Design, Brand Image, Product Quality, Purchase Decision, Oppo Smartphone

Page 52 of 62 | Total Record : 618

 50   51   52   53   54 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 21 No. 1 (2026): February Vol. 20 No. 4 (2025): November Vol. 20 No. 3 (2025): August Vol. 20 No. 2 (2025): May Vol. 20 No. 1 (2025): February Vol. 19 No. 4 (2024): November Vol. 19 No. 3 (2024): August Vol. 19 No. 2 (2024): May Vol 19 No 2 (2024): May Vol. 19 No. 1 (2024): February Vol. 18 No. 4 (2023): November Vol. 18 No. 3 (2023): August Vol. 18 No. 2 (2023): May Vol 18 No 1 (2023): February Vol. 18 No. 1 (2023): February Vol. 17 (2022): November Vol 16 (2022): August Vol. 16 (2022): August Vol 15 (2022): May Vol. 15 (2022): May Vol 14 (2022): February Vol. 13 (2021): November Vol 13 (2021): November Vol. 12 (2021): August Vol 12 (2021): August Vol 11 (2021): May Vol 10 (2021): February Vol 9 (2020): November Vol 8 (2020): August Vol 7 (2020): May Vol 6 (2020): February Vol 2 No 2 (2019): February Vol 5 (2019): November Vol 4 (2019): August Vol 3 (2019): May Vol 2 No 1 (2018): November Vol. 1 No. 4 (2018): August Vol. 1 No. 3 (2018): May Vol 1 No 2 (2018): February Vol 1 No 1 (2017): November More Issue