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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 675 Documents
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Financial Report Quality through Accounting Information System Implementation: Kualitas Laporan Keuangan Melalui Implementasi Sistem Informasi Akuntansi Hayuningtyas, Widya Retno; Rahmawati , Imelda Dian
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.v20i1.1418

Abstract

General Background: Public sector financial reporting requires reliable systems to enhance transparency and accountability. Specific Background: Regional governments continue to face issues such as errors, overpayments, and weak compliance that indicate insufficient report quality. Knowledge Gap: Prior studies show inconsistent findings regarding the roles of accounting information systems (AIS) and human resource quality in improving report quality. Aims: This study aims to analyze the contribution of AIS implementation and human resource quality to the financial report quality in a local government office. Results: The findings indicate that AIS implementation contributes significantly to improving report quality, while human resource quality strengthens the relationship between AIS and reporting outcomes. Novelty: This study integrates signaling theory and contextual issues from the selected region to provide a more comprehensive understanding of reporting practices. Implications: The results highlight the importance of strengthening AIS utilization and enhancing staff competency to support transparent and accountable public financial management. Highlights : Examines AIS implementation within local government context. Identifies HR quality as a moderating factor. Provides evidence aligned with signaling theory. Keywords:Accounting Information System, Financial Reporting, Human Resources, Public Sector, Moderation
Work Discipline, Loyalty, and Motivation as Determinants of Employee Performance: Disiplin Kerja, Loyalitas, dan Motivasi sebagai Faktor Penentu Kinerja Karyawan Cahyaningrum , Bunga Dyah; Kusuma, Kumara Adji
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.v20i1.1419

Abstract

Background: Employee performance is a critical element for organizational sustainability, particularly in labor-intensive manufacturing companies. Specific Background: PT Halim Jaya Sakti 3 faces challenges related to suboptimal employee performance, prompting the need to examine internal factors that may enhance productivity. Gap: Previous studies show inconsistent findings regarding the roles of work discipline, loyalty, and motivation, creating an evidence gap in understanding their combined contribution. Aim: This study aims to identify how work discipline, loyalty, and motivation shape employee performance. Methods: A quantitative approach was used with 100 respondents selected through purposive sampling. Data were collected using Likert-scale questionnaires and analyzed using multiple linear regression via SPSS 22. Results: All three variables—work discipline, loyalty, and motivation—demonstrated positive and significant effects on employee performance, both partially and simultaneously. Novelty: This study highlights the dominant contribution of discipline and motivational indicators in a labor-intensive footwear manufacturing context, offering updated evidence for SDM management. Implications: Companies with similar operational characteristics may strengthen performance by emphasizing clear rules, supportive leadership, and structured motivation systems. Highlights: • Discipline and motivation emerged as dominant performance determinants• Loyalty strengthens employee commitment within production settings• Findings guide HR strategies in labor-intensive industries Keywords: Work Discipline, Loyalty, Motivation, Employee Performance, Manufacturing Sector
Effectiveness of Internal Control Environment in Preventing Fraud: Efektivitas Lingkungan Pengendalian Internal dalam Mencegah Kecurangan Hanif, Aisha; Nadhifah, Binti
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.v20i1.1420

Abstract

Background: Internal control is considered a key factor in maintaining organizational integrity and preventing fraud within higher education institutions. Specific background: Previous studies mostly examined internal control in business organizations, leaving higher education practices less explored. Gap: Limited qualitative evidence explains how control environments work in educational settings. Aims: This study aims to identify the effectiveness of the internal control environment in preventing fraud at a private university in Indonesia. Results: Qualitative data collected through interviews and processed using NVivo show that several control components have been implemented, yet certain elements still require improvement such as monitoring and delegation. Novelty: The study presents empirical insight based on direct campus practices, revealing the contextual role of internal control in academic institutions. Implication: The findings suggest that strengthening internal monitoring and ethical culture is essential to reduce fraud risks in universities. Highlights:• Internal control environment in higher education• Fraud prevention mechanisms• Empirical qualitative evidence Keywords: Internal Control, Fraud, Higher Education, Audit, COSO
Tax Knowledge, Financial Reward, and Labor Market on Career Choice: Pengetahuan Pajak, Insentif Keuangan, dan Pasar Tenaga Kerja terhadap Pilihan Karier Masfufah , Ninik; Ernandi, Herman
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.v20i1.1421

Abstract

Background: Tax profession is an important career field due to the growing need of taxation personnel, yet students’ interest remains low. Specific Background: Previous studies examined single variables, while the combination of tax knowledge, financial reward, and labor market consideration has not been widely tested in the Indonesian accounting context. Gap: Evidence regarding students’ career preference in taxation that integrates those three aspects is still limited. Aim: This study examines the effect of tax knowledge, financial reward, and labor market consideration on accounting students’ career choice in taxation. Results: The regression analysis shows that all independent variables have a positive and significant effect on career choice. Novelty: The research provides empirical evidence that these three constructs jointly shape students’ decision for taxation careers, particularly in the Muhammadiyah University context. Implications: The findings suggest universities should improve taxation learning experience and institutions may consider incentive and employment information to strengthen future taxation workforce. Highlights:• Significant role of tax knowledge• Importance of financial reward• Labor market relevance Keywords: Tax Knowledge, Financial Reward, Labor Market, Career Choice, Accounting Students
MeasurMeasuring The Size of The Black Economy in Iraq and Analyzing Its Economic and Social Impactsing the size of the black economy in Iraq and analyzing its economic and social impacts: A study analytical Abdulwahid, Oday Ibrahim; Ibrahim, Mustafa Ali; Saeed, Yasir Jihad
Indonesian Journal of Law and Economics Review Vol. 21 No. 1 (2026): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i1.1423

Abstract

Background: The black economy undermines fiscal sustainability and policy effectiveness in developing nations. Specific Context: Iraq faces structural challenges including weak governance, political instability, and high unemployment, exacerbating informal economic activities. Gap: Existing Iraqi studies lack rigorous quantitative measurements using advanced models. Aim: This study measures Iraq's black economy (2004-2023) using the MIMIC model. Results: Corruption, tax burden, unemployment, and political crises significantly expand the informal economy, while improved governance reduces it. Novelty: First comprehensive application of MIMIC model with integrated causal-indicator framework for Iraq. Implications: Findings inform evidence-based policies for institutional reform, tax system simplification, and financial inclusion to mitigate informal economic activities.Highlight : MIMIC model identifies corruption, tax burden, unemployment, and political crises as primary drivers of Iraq's black economy (2004-2023). Black economy peaked during instability periods (2006-2007, 2014-2016, 2020); improved governance reduces informal activities. Governance reform, tax system simplification, and financial inclusion are key to integrating informal activities into formal economy. Keywords : Shadow Economy, MIMIC Model, Iraq, Governance, Tax Burden, Corruption
Poverty As a Catalyst for Migration and International Asylum: An Analytical Study of Turkey's Experience for The Period (2010–2023) Miklif, Dr. Huda Zwair
Indonesian Journal of Law and Economics Review Vol. 21 No. 1 (2026): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i1.1424

Abstract

General Background: Poverty and forced migration represent intertwined global development challenges affecting host-country stability. Specific Background: Turkey has become the world’s largest refugee-hosting country amid rising poverty pressures since 2010. Knowledge Gap: Empirical evidence on the long- and short-term dynamics between poverty and international asylum in Turkey remains limited. Aims: This study analyzes the poverty–asylum relationship during 2010–2023 using an ARDL approach. Results: Findings reveal a significant long-term inverse relationship, with weak short-term effects. Novelty: The study integrates poverty and asylum within a unified econometric framework linked to SDGs. Implications: Effective policy requires coordinated poverty reduction and refugee integration strategies.Highlight : A long-term inverse relationship exists between poverty rates and refugee numbers in Turkey. The short-term relationship between poverty and asylum is weak and statistically insignificant. The results underscore the importance of integrated policies aligned with SDG 1 and SDG 10. Keywords : Poverty, International Asylum, Turkish Economy, ARDL Model, Sustainable Development
Work Motivation, Work Environment, and Job Satisfaction as Drivers of Employee Performance: Motivasi Kerja, Lingkungan Kerja, dan Kepuasan Kerja sebagai Faktor Pendorong Kinerja Karyawan Susanti, Wahyu Sukma Dewi; Prapanca, Detak
Indonesian Journal of Law and Economics Review Vol. 19 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i1.1428

Abstract

General Background: Employee performance plays a crucial role in supporting productivity within the mini-cigar industry. Specific Background: PR. Tri Putra Sentosa faces challenges related to work conditions, employee motivation, and satisfaction, which may influence overall performance. Knowledge Gap: Previous studies show inconsistent findings regarding the roles of motivation, work environment, and job satisfaction, indicating the need for further examination in different organizational contexts. Aim: This study aims to analyze how work motivation, work environment, and job satisfaction contribute to employee performance at PR. Tri Putra Sentosa. Methods: A quantitative design was used with 110 employees selected through total sampling. Data were collected via Likert-scale questionnaires and analyzed with classical assumption tests, multiple regression, t-tests, and F-tests. Results: All three variables significantly contribute to employee performance, both individually and simultaneously, with the work environment emerging as the strongest predictor. Novelty: This study offers new insights by examining these variables using a larger sample size within the mini-cigar manufacturing context. Implications: The findings highlight the importance of improving workplace conditions and fostering supportive organizational practices to enhance employee performance. Highlights:• Largest predictor is work environment• Motivation and satisfaction consistently support performance• Practical relevance for labor-intensive industries Keywords: Work Motivation, Work Environment, Job Satisfaction, Employee Performance, Manufacturing
Business Risk, Financial Risk, and Stock Price in Determining Firm Value: Risiko Bisnis, Risiko Keuangan, dan Harga Saham dalam Menentukan Nilai Perusahaan Amanda, Silvia; Nirwana, Nihlatul Qudus Sukma
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.v20i1.1429

Abstract

Background: Firm value is an essential indicator reflecting investors’ perceptions of company performance, and it is closely related to business risk, financial risk, and stock price. Specific Background: Prior studies show inconsistent findings regarding how these three factors relate to firm value. Knowledge Gap: Limited research examines the combined contribution of business risk, financial risk, and stock price within the same analytical model. Aim: This study aims to analyze the relationship between those variables and firm value. Results: The findings show that each variable demonstrates a measurable relationship with firm value, although the direction and strength differ across indicators. Novelty: This study offers a more integrated assessment by simultaneously incorporating three risk-related factors in one empirical model. Implications: The results contribute to financial management literature and provide insights for investors in evaluating corporate risk profiles. Highlights:• Business risk and financial risk show measurable relationships with firm value• Stock price contributes to investors’ valuation of companies• Integrated analysis strengthens the understanding of corporate risk dynamics Keywords: Business Risk, Financial Risk, Stock Price, Firm Value, Corporate Finance
Workplace Factors Shaping Employee Performance in Public Institutions: Faktor Tempat Kerja yang Mempengaruhi Kinerja Karyawan di Lembaga Publik Fatma, Salsabila Nur Tsabita; Prapanca, Detak; Sari, Herlinda Maya Kumala; Firdaus, Vera
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.v20i1.1430

Abstract

Background: Employee performance is a crucial element in achieving organizational goals, particularly in public institutions. Specific Background: Prior studies highlight the roles of work environment, motivation, and discipline, yet inconsistencies remain across organizational contexts. Knowledge Gap: Limited empirical evidence examines these variables simultaneously within local governmental offices. Aim: This study aims to analyze how work environment, work motivation, and work discipline contribute to employee performance. Results: Findings indicate that all three variables show significant positive relationships with performance, with work discipline emerging as the strongest predictor. Novelty: The study provides updated empirical insight from a public-sector context rarely explored in recent literature. Implications: The results suggest that strengthening discipline policies, improving work conditions, and maintaining motivational programs can enhance organizational productivity. Highlights:• Significant role of work environment• Strong contribution of work discipline• Motivation supporting employee performance Keywords: Work Environment, Work Motivation, Work Discipline, Employee Performance, Public Institution
Bankruptcy Prediction of Boycotted Firms Using Altman Z-Score Analysis: Prediksi Kebangkrutan Perusahaan yang Diboykoti Menggunakan Analisis Altman Z-Score Rosfian, Ilma Zulfiana; Hanun, Nur Ravita
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.v20i1.1431

Abstract

Background: Consumer boycotts linked to the Israel–Palestine conflict have created financial pressure on several Indonesian companies, prompting the need to assess their financial resilience. Specific Background: Despite widespread public action, limited studies investigate how boycotts influence bankruptcy risk using financial ratio models. Gap: Previous research applies Altman Z-Score in various sectors, yet none focuses on boycott-affected firms within a social–political context. Aim: This study analyzes bankruptcy prediction among Indonesia Stock Exchange companies allegedly affected by consumer boycotts during 2019–2023 using the Altman Z-Score model. Results: Findings show heterogeneous financial conditions: food and beverage companies such as FAST, MAPB, and PZZA experienced declining Z-Scores indicating distress, while ADES, ULTJ, and MTDL maintained strong financial stability. All four ratios (WCTA, RETA, EBITTA, MVEBVL) exhibit significant positive contributions to Z-Score, confirming their relevance in predicting financial resilience. Novelty: This research integrates Altman Z-Score with signaling and agency theory to explain how managerial decisions and market perceptions shape corporate stability during boycott pressures. Implications: The results provide practical insights for investors, managers, and policymakers in evaluating risk exposure and developing strategies to strengthen corporate resilience under socio-political disruptions. Highlights:• Companies show varied financial resilience under consumer boycott• Altman Z-Score identifies vulnerable and stable firms accurately• Working capital, retained earnings, EBIT, and equity strength drive stability Keywords: Altman Z-Score, Bankruptcy Prediction, Consumer Boycott, Financial Ratios, Indonesia Stock Exchange

Page 63 of 68 | Total Record : 675

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