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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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Overcoming the Challenges of Learning Al-Qur'an with the Tilawati Method at MI Ma'arif.: Mengatasi Tantangan Pembelajaran Al-Qur'an dengan Metode Tilawati di MI Ma'arif Hidayati, Wahyu Nur; Rindaningsih, Ida
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.v19i3.1232

Abstract

General Background: The Tilawati method, a systematic approach to Qur'anic recitation, is a crucial teaching method for enhancing students' religious values and literacy skills. Specific Background: The study examines the Tilawati method's implementation in MI Ma'arif Pagerwojo Sidoarjo's 3A class, observing diverse student abilities in Qur'anic recitation. Knowledge Gap: The Tilawati method, despite its potential, has limited research on its practical application and challenges faced by teachers, especially in terms of student engagement and parental support. Aims: This research aims to describe the implementation of the Tilawati method in Qur'anic learning, identify obstacles encountered by teachers, and assess student performance in recitation. Results: Out of 27 students, 6 had incomplete recitation achievement, despite an overall class average of 4 at Tilawati 3, indicating significant gaps due to parental involvement and external support. Novelty: The study provides new insights into the Tilawati method's effectiveness in boosting student engagement in Qur'anic learning, emphasizing the crucial role of familial support. Implications: The study emphasizes the need for strategies to enhance parental engagement and create a conducive learning environment, suggesting future research should focus on enhancing students' commitment to Qur'anic studies. Highlights: Enhanced Learning: Tilawati method boosts students' Qur'an recitation enthusiasm. Performance Gaps: Six students need additional support for mastery. Parental Involvement: Lack of parental support hinders student progress. Keywords: Tilawati Method, Qur'an Learning, Qualitative Research, Student Performance, Education Challenges
Return on Assets, Return on Equity, and Net Profit Margin Affect Stock Prices in Indonesia: Return on Assets, Return on Equity, dan Net Profit Margin Berpengaruh Terhadap Harga Saham di Indonesia Pawulandari, Aurelia; Nurasik, Nurasik
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.v19i3.1237

Abstract

Abstract: This study investigates the influence of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on stock prices within the context of the consumer goods manufacturing sector in Indonesia. The general background emphasizes the significance of financial indicators in shaping investor perceptions and market dynamics. The specific background reveals a gap in existing literature regarding the varying impacts of these financial metrics on stock prices, particularly in emerging markets. The aims this study investigates the correlations between ROA, ROE, NPM, and stock prices in 68 manufacturing companies listed on the IDX from 2019-2022 using a quantitative methodology. The results indicate that both ROA and ROE have a positive and significant impact on stock prices, highlighting the attractiveness of firms with higher asset and equity returns. Conversely, NPM exhibits a negative and significant effect on stock prices, suggesting that it reflects operational inefficiencies across various departments. The novelty of this study lies in its detailed examination of these relationships in an Indonesian context, contributing to a deeper understanding of how financial metrics influence investor behavior. The implications This research underscores the need for investors to exercise caution in their investment strategies, especially in light of potential financial reporting manipulations affecting firm value. Highlights: ROA and ROE positively affect stock prices, attracting investors. NPM negatively impacts stock prices, indicating inefficiencies. Results guide investor strategies and risk management decisions. Keywords: Return on Assets, Return on Equity, Net Profit Margin, Stock Prices, Investment Strategies
Tax Compliance Among Individual Taxpayers in the Digital Era: Kepatuhan Pajak Wajib Pajak Individu di Era Digital Avida, Nurul Hidayatul; 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.v19i4.1239

Abstract

Background: Tax compliance is vital for effective revenue collection and economic stability. Specific Background: This study explores the roles of e-filing and taxpayer knowledge in influencing compliance, highlighting tax socialization as a moderating variable. Knowledge Gap: Limited research has examined how modernization, digital tools, taxpayer knowledge, and socialization interact to shape compliance behaviors. Aims: The research investigates the impact of modernizing tax administration, e-filing implementation, and taxpayer knowledge on compliance, with tax socialization as a moderator. Results: Analysis of primary data from individual taxpayers reveals that modernization, e-filing, and tax knowledge significantly enhance compliance. Additionally, tax socialization strengthens the relationships among modernization, e-filing, and compliance, as well as between tax knowledge and compliance. Novelty: This study underscores the importance of tax socialization in improving compliance through technological advancements and taxpayer education. Implications: Findings suggest that policymakers should focus on modernizing tax administration and enhancing socialization efforts to foster better taxpayer compliance. Highlights : Modernization of tax administration significantly boosts taxpayer compliance. E-filing implementation enhances compliance levels among taxpayers. Tax socialization effectively strengthens the relationship between various compliance factors. Keywords: Tax Compliance, E-Filing,Tax Knowledge, Socialization, Modernization
The Dynamics of Leadership, Supervision, and Punishment in Improving Job Satisfaction: Dinamika Kepemimpinan, Pengawasan, dan Punishment dalam Meningkatkan Kepuasan Kerja Hidayati, Siti Nur; Kusuma, Kumara Adji; Andriani, Dewi; Abadiyah, Rifdah
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.v19i3.1241

Abstract

General Background: In a competitive industrial environment, understanding factors that enhance job satisfaction is essential for fostering a motivated workforce. Specific Background: Existing literature primarily addresses leadership and supervision but often neglects the impact of punishment styles on employee morale. Knowledge Gap: This study investigates the interplay between transformational leadership, supervisory practices, and punishment styles in shaping job satisfaction among employees of PT. Young Tree Industries. Aims: Employing a quantitative survey approach, the research aims to evaluate these factors' individual and collective effects on employee satisfaction. Results: Data were collected from 384 employees through a structured questionnaire, analyzed using SPSS software. The findings reveal that transformational leadership, supervision, and punishment styles significantly positively influence job satisfaction. Transformational leadership emerged as the most impactful variable. Novelty: This study contributes to the literature by highlighting the importance of both leadership and punishment styles in enhancing employee job satisfaction, thus providing a comprehensive view of managerial impacts in the workplace. Implications: The results suggest that organizations should prioritize transformational leadership development and effective supervision while addressing punishment methods to improve employee satisfaction and, consequently, overall productivity. Highlights: Leadership Impact: Transformational leadership boosts employee job satisfaction significantly. Supervision Role: Effective supervision enhances overall job satisfaction among employees. Punishment Effects: Appropriate punishment styles improve workplace job satisfaction. Keywords: employee job satisfaction, transformational leadership, supervision, punishment styles, quantitative research
Unmasking the Illusion of ESG Impact on Company Performance: Menguak Tabir Ilusi Dampak ESG terhadap Kinerja Perusahaan Amanda, Dinny Drastistya; Hanif, Aisha
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.v19i3.1243

Abstract

General Background: Environmental, social, and governance (ESG) disclosures are increasingly recognized as critical components of corporate responsibility, yet their impact on financial performance remains contentious in the literature. Specific Background: In Indonesia, companies listed on the Indonesia Stock Exchange (IDX) are progressively adopting ESG frameworks, raising questions about the actual effects of such disclosures on their financial outcomes, specifically in terms of Price to Book Value (PBV). Knowledge Gap: While prior research emphasizes the importance of ESG factors, empirical studies demonstrating their impact on corporate performance, particularly within emerging markets like Indonesia, are limited and inconclusive. Aims: The study analyzes ESG Star Companies in Indonesia from 2017-2023, examining their impact on company performance through multiple linear regression analysis of annual and sustainability reports. Results: The findings reveal that ESG disclosures, including environmental, social, and governance factors, do not significantly affect company performance as measured by PBV. Novelty: This study contributes to the existing literature by providing empirical evidence from the Indonesian context, highlighting the paradox of strong ESG commitments with no corresponding financial performance benefits. Implications: ESG disclosures are crucial for corporate sustainability, but may not yield immediate financial gains, highlighting the need for companies to reassess their ESG strategies for increased accountability and investor value. Highlights: Minimal ESG impact on company performance via Price to Book Value. Focus on Indonesia fills knowledge gap in ESG research. Reevaluate strategies to enhance ESG value perception among stakeholders. Keywords: ESG disclosures, company performance, Indonesia Stock Exchange, Price to Book Value, corporate sustainability
Learning Interest and Spiritual Intelligence in Sharia Accounting Learning Outcomes: Minat Belajar dan Kecerdasan Spiritual dalam Hasil Belajar Akuntansi Syariah Dioventa, Ambar; Nirwana, Nihlatul Qudus Sukma
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.v19i4.1245

Abstract

Background: Educational factors such as learning interest and spiritual intelligence are vital for academic performance. Specific Background: Understanding their impact within sharia accounting courses is crucial for improving student outcomes. Knowledge Gap: Few studies have examined the interplay of learning interest, spiritual intelligence, and motivation in this specific context. Aims: This research investigates the relationships among these factors and their effects on learning outcomes in sharia accounting courses. Results: A quantitative analysis involving 152 undergraduate accounting students revealed that both learning interest and spiritual intelligence positively influence learning outcomes. Furthermore, motivation moderates these relationships effectively. Novelty: This study offers new insights into how psychological factors interact to affect student performance in sharia accounting. Implications: Findings indicate that enhancing learning interest and spiritual intelligence can improve educational outcomes, with motivation as a critical moderator, thus guiding educators in developing effective teaching strategies. Highlights : Learning interest significantly enhances academic performance in sharia accounting. Spiritual intelligence contributes positively to learning outcomes in the course. Motivation serves as a crucial moderator between learning factors and student success. Keywords: Learning Interest, Spiritual Intelligence, Learning Outcomes, Motivation, Sharia Accounting
Experience Trumps Stress in Shaping Audit Judgment Dynamics: Pengalaman Menghadapi Tekanan dalam Membentuk Dinamika Audit Judgment Herawati, Nindy Maylinda; Biduri, Sarwendah
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.v19i3.1247

Abstract

Abstract—Auditors play a critical role in ensuring the integrity of financial reporting, yet their performance is often influenced by various psychological and situational factors. While existing literature has explored the effects of work stress and self-efficacy on professional judgment, a gap remains in understanding the nuanced relationships between these variables in the context of audit judgment. This study aims to determine the effects of work stress, audit experience, and self-efficacy on audit judgment among active auditors in Surabaya's public accounting offices. Using a quantitative survey approach, data were collected from 40 auditors across eight public accounting firms, analyzed through multiple linear regression with SPSS. Results indicated that work stress does not significantly affect audit judgment, while audit experience positively influences it. Conversely, self-efficacy was found to have no significant impact on audit judgment. The novelty of this research lies in its focused examination of the interplay between these factors within the auditing profession, contributing to a better understanding of the conditions that affect auditors' decision-making. Implications the study suggests that improving auditors' experiences and addressing work stress and self-efficacy can enhance their judgment capabilities, thus improving audit quality. Further research is needed to explore additional variables. Highlights: Experience enhances audit judgment quality among auditors. Work stress does not significantly impact judgment quality. Self-efficacy has minimal influence on audit judgment outcomes. Keywords: Audit Judgment, Work Stress, Audit Experience, Self-Efficacy, Public Accounting
Profitability, Liquidity, and Costs as Determinants of Corporate Tax Expenses: Profitabilitas, Likuiditas, dan Biaya sebagai Penentu Beban Pajak Perusahaan Hidayati, Nurul Dwi; 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.v19i4.1256

Abstract

Background: Corporate income tax impacts financial performance, particularly in regulated sectors like food and beverage manufacturing. Gap: Limited studies analyze how profitability, liquidity, leverage, and operating costs affect tax expenses in emerging markets. Aims: This study examines these financial factors’ effects on corporate income tax for food and beverage firms listed on the IDX from 2017-2021. Results: Quantitative analysis shows profitability and leverage significantly influence tax expenses, while liquidity does not; operating costs are also impactful. Novelty: This study underscores profitability and leverage as key tax determinants in Indonesia’s food and beverage sector. Implications: Findings guide financial planning and policy, helping optimize tax outcomes in similar emerging markets. Highlights : Profitability and leverage significantly impact corporate tax expenses. Liquidity shows no significant effect on income tax expenses. Findings aid in optimizing tax strategies for manufacturing sectors. Keywords: Profitability, Liquidity, Leverage, Operating Costs, Income Tax
Compensation and Work Motivation in Employee Performance at CV. Lucky: Kompensasi dan Motivasi Kerja terhadap Kinerja Karyawan di CV. Lucky Saputra , Marchelino Tryas; Kusuma, Kumara Adji
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.v19i4.1262

Abstract

Background: Employee performance is essential for organizational success, with compensation recognized as a significant influencing factor. Specific Background: While compensation's role is well-documented, the moderating effect of motivation in this context remains insufficiently explored. Knowledge Gap: This study seeks to fill this gap by investigating how motivation influences the relationship between compensation and employee performance. Aims: The research examines the impact of compensation on performance and how motivation moderates this relationship among 85 employees at CV Lucky. Results: Using Moderated Regression Analysis, the findings indicate a significant positive relationship between compensation and employee performance, suggesting that improved compensation enhances performance. Furthermore, better compensation correlates with increased motivation, which in turn positively affects performance. Novelty: This study highlights the moderating role of work motivation, suggesting that enhancing motivation can strengthen the impact of compensation on performance. Implications: The results emphasize the importance of effective compensation strategies that boost both performance and employee motivation, ultimately fostering organizational success. Highlights : Significant positive relationship between compensation and employee performance. Work motivation amplifies the impact of compensation on performance. Effective compensation strategies enhance both employee motivation and organizational success. Keywords: Compensation, Employee Performance, Work Motivation, Moderation, Organizational Success
Audit Experience, Role Clarity, and Lifestyle as Drivers of Auditor Performance: Pengalaman Audit, Kejelasan Peran, dan Gaya Hidup sebagai Pendorong Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
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.v19i4.1269

Abstract

Background: Auditor performance is essential for reliable financial reporting, influenced by factors like experience, role ambiguity, and lifestyle. Gap: The role of spiritual intelligence as a mediator in these relationships is not well explored. Aim: This study examines the impact of audit experience, role ambiguity, and lifestyle on auditor performance, with spiritual intelligence as an intervening variable. Results: Analyzing data from 65 auditors using Partial Least Square (PLS), findings reveal that experience, ambiguity, and lifestyle significantly affect auditor performance and spiritual intelligence (p < 0.05), with spiritual intelligence also mediating these relationships. Novelty and Implications: Introducing spiritual intelligence as a mediating factor offers new insights, suggesting its value in enhancing auditor well-being and performance. Highlights : Audit experience, role ambiguity, and lifestyle significantly influence auditor performance. Spiritual intelligence acts as a mediating factor between personal factors and performance. Enhancing spiritual intelligence can improve auditor resilience and productivity. Keywords: Auditor, Performance, Spiritual Intelligence, Role Ambiguity, Lifestyle

Page 58 of 62 | Total Record : 618

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