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Mochammad Tanzil Multazam
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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 675 Documents
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Determinants of Profit in Local Creative Bag UMKM Production: Penentu Keuntungan dalam Produksi UMKM Tas Kreatif Lokal Murtafi’a, Lutfi Ainun; 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.v20i1.1432

Abstract

Background: UMKM play a crucial role in supporting local economic growth, making profit analysis essential for business sustainability. Specific Background: Local bag-production UMKM face fluctuations in production costs, marketing expenses, and sales volume, which directly shape profitability. Knowledge Gap: However, limited studies have examined these three variables simultaneously within the context of small-scale creative industries. Aim: This study aims to analyze how production costs, marketing costs, and sales volume contribute to UMKM profit. Results: The findings show that production costs and marketing costs have measurable statistical relationships with profit, while sales volume emerges as the most influential determinant of financial outcomes. Novelty: This research offers new insight by focusing on a specific local bag-production UMKM with unique cost structures and operational constraints. Implications: The study highlights the importance of optimizing cost efficiency and strengthening sales strategies to support sustainable profit growth for similar creative UMKM sectors. Highlights:• Significant factors determining UMKM profit• Sales volume as primary profit determinant• Cost structures shaping financial outcomes Keywords: UMKM, Production Cost, Marketing Cost, Sales Volume, Profitability
Tax Avoidance Determinants with Sales Growth as Moderator: Penentu Penghindaran Pajak dengan Pertumbuhan Penjualan sebagai Moderator Ernandi, Herman; Prasetya, Atina Nabila Ade
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.v20i1.1433

Abstract

Background: Tax avoidance remains a strategic decision frequently undertaken by firms to manage financial pressure and maintain performance stability. Specific Background: Prior studies show inconsistent findings regarding the role of leverage and company size, while the contribution of sales growth as a moderating variable remains underexplored. Gap: Limited empirical evidence integrates sales performance dynamics into the tax avoidance model within consumer non-cyclical firms. Aim: This study examines the effect of leverage and company size on tax avoidance and evaluates the moderating role of sales growth. Results: Findings show that leverage significantly increases tax avoidance, while company size also contributes positively. Sales growth strengthens the relationship between leverage and tax avoidance, indicating that firms with stronger sales tend to utilize tax minimization strategies more aggressively. Novelty: The study introduces sales growth as a contextual moderator to clarify inconsistencies in previous findings. Implications: Results provide insights for managers and policymakers in designing governance mechanisms to ensure tax compliance, particularly in firms with high debt levels and strong market performance. Highlights:• Leverage and firm size significantly shape tax avoidance• Sales growth strengthens leverage–tax avoidance relationship• Model clarifies inconsistencies in previous tax avoidance studies Keywords: Tax Avoidance, Leverage, Firm Size, Sales Growth, Moderation Model
Determinants of Tax Compliance Among E-Commerce Entrepreneurs in Sidoarjo: Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak di Kalangan Pengusaha E-Commerce di Sidoarjo Jannah , Miftakhul; Biduri, Sarwendah
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.v20i1.1434

Abstract

General Background: The rapid growth of e-commerce in Indonesia has created new challenges in tax compliance among online business actors. Specific Background: Despite increasing digital transactions, tax compliance among e-commerce entrepreneurs remains inconsistent. Knowledge Gap: Limited empirical evidence explains how regulatory understanding, tax rates, environment, and taxpayer awareness jointly shape tax compliance in local e-commerce sectors. Aims: This study aims to examine the relationship between tax regulation understanding, tax rates, environment, taxpayer awareness, and tax compliance among e-commerce entrepreneurs in Sidoarjo. Results: Using multiple linear regression on 40 respondents, all independent variables showed positive and significant relationships with tax compliance. Novelty: This study provides localized empirical evidence on behavioral tax compliance within micro-scale e-commerce enterprises. Implications: The findings offer strategic insights for policymakers in strengthening digital tax compliance through education and social support mechanisms. Highlights: Tax awareness strengthens compliance behavior Social environment shapes tax obedience Digital entrepreneurs require regulatory literacy Keywords: Tax Compliance, E-Commerce Taxation, Tax Awareness, Tax Regulations, Digital Entrepreneurs
Company Growth, Profitability, and Capital Structure in Food and Beverage Firms: Pertumbuhan Perusahaan, Profitabilitas, dan Struktur Modal di Perusahaan Makanan dan Minuman Fafarita , Alliansi Wulan; 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.v20i1.1435

Abstract

General Background: Capital structure decisions play a crucial role in maintaining corporate financial stability. Specific Background: Food and beverage companies face dynamic funding needs due to operational expansion and market competition. Knowledge Gap: Empirical evidence on how company growth and profitability relate to capital structure in this sector remains limited for the 2019–2023 period. Aims: This study investigates the relationship between company growth, profitability, and capital structure. Results: Using multiple linear regression on 19 food and beverage companies listed on the Indonesia Stock Exchange, the findings indicate that both company growth and profitability are significantly associated with capital structure. Novelty: This study provides updated empirical evidence using recent financial data in the Indonesian food and beverage sector. Implications: The results offer practical insights for corporate managers in formulating financing strategies based on firm growth and profitability performance. 11545 Other,+Report_JURNAL+Alli… Highlight & Keyword (Bold, English) Highlights: Company growth is associated with capital structure Profitability shows a significant relationship with leverage Food and beverage sector financing characteristics Keywords: Company Growth, Profitability, Capital Structure, Food and Beverage Firms, Financial Structure
Implementation Patterns of BPNT in Kedungrawan Village Krembung: Pola Implementasi BPNT di Desa Kedungrawan Krembung Putri, Rika Rikhmalia; Agustina, Isna Fitria
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.v20i1.1436

Abstract

General Background: Poverty remains a persistent social issue in developing countries, including Indonesia. Specific Background: The Non-Cash Food Assistance Program (BPNT) was designed as a food subsidy distributed electronically to beneficiary households through e-warong. Knowledge Gap: Several implementation problems such as mistargeted beneficiaries, zero balances, and delayed distribution are still found at the village level. Aim: This study aims to analyze the implementation of the BPNT program in Kedungrawan Village, Krembung District. Methods: This research uses a descriptive qualitative approach with data collected through interviews, observations, and documentation involving village officials, BPNT facilitators, and beneficiaries. Results: The findings indicate that communication, human resources, disposition, and bureaucratic structure generally operate according to established procedures. However, obstacles remain in targeting accuracy, zero balances in beneficiary accounts, and data updates in the DTKS system. Novelty: This study highlights local-level implementation dynamics of BPNT using Edward III’s policy implementation framework. Implications: The findings provide input for improving data validation, monitoring, and coordination to ensure more accurate and sustainable food assistance distribution. Keywords: BPNT Program, Policy Implementation, Poverty Alleviation, Social Assistance, Rural Welfare Highlights: Community-level BPNT distribution follows formal operational procedures. Data updating and targeting accuracy remain major implementation challenges. Human resource capacity supports program continuity.
Empowerment of Used Cooking Oil Processing in Durenjaya Village: Pemberdayaan Pengolahan Minyak Goreng Bekas di Desa Durenjaya Khoirilia , Irsalina; Sukmana, Hendra
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.v20i1.1437

Abstract

General Background: Waste cooking oil has become a domestic environmental issue that potentially harms drainage and public health. Specific Background: In Kelurahan Durenjaya, Bekasi, household disposal practices remain high, while knowledge of alternative reuse is still limited. Knowledge Gap: Previous community services rarely focused on converting cooking oil into eco-friendly products through systematic training in local neighborhoods. Aims: This paper reports a community empowerment program that provides education, workshops, and mentoring on producing aromatherapy candles from used cooking oil. Results: The program increased residents’ awareness of environmental risks and enabled them to process waste oil into value-added products. Participants showed improved skills and initial attempts at simple product marketing. Novelty: This activity integrates environmental education with practical household-based candle production in a specific urban area. Implications: The program may support sustainability efforts and create small-scale economic opportunities for households. Highlights:• Increased environmental awareness• Skills in producing aromatherapy candles• Practical reuse of domestic waste Keywords: Community Empowerment, Waste Cooking Oil, Training, Environmental Awareness, Bekasi
Social Media Strategies Driving User Engagement in Academic Libraries: Social Media Strategies Driving User Engagement in Academic Libraries Trisilya, Erlina Ayu; Istiqomah
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.v20i1.1438

Abstract

Background: The rapid expansion of social media has transformed marketing practices within academic libraries, requiring adaptive strategies to maintain user engagement. Specific Background: Despite growing digital promotion, empirical evidence on how social media strategies shape library service utilization remains limited. Knowledge Gap: Prior studies often emphasize platforms rather than strategic content and user response patterns. Aim: This study examines social media strategies employed by academic libraries and their relationship with user engagement and service utilization. Method: Using a qualitative approach, data were collected through observations, documentation, and interviews with librarians and users, then analyzed thematically. Results: The findings indicate that interactive content, consistent branding, and audience-oriented messaging strengthen user engagement and awareness of library services. Novelty: This research highlights strategic patterns of social media use rather than platform comparison, offering an integrated perspective on digital library marketing. Implications: The results contribute theoretically to library marketing literature and practically guide librarians in designing effective, user-centered social media strategies. Highlight & Keyword Highlights: Social media strategies shape user engagement in academic libraries Interactive content strengthens awareness of library services Strategic messaging supports sustainable digital library promotion Keywords: Social Media Marketing, Academic Libraries, User Engagement, , Library Services, Digital Promotion
OHS, Organizational Culture, and Employee Engagement in Production Performance: K3, Budaya Organisasi, dan Employee Engagement pada Kinerja Produksi Prahadi , Fajar Krisna; Andriani, Dewi
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.v20i1.1439

Abstract

General Background: Employee performance in industrial production activities is closely related to workplace safety and human resources management. Specific Background: Production performance in PT Japfa Comfeed Indonesia showed fluctuations and reduced achievement, which may be associated with safety, working culture and employee motivation. Knowledge Gap: Previous studies reported inconsistent findings regarding the relationship between occupational safety, organizational culture, employee engagement and performance. Aims: This research examines the significance of occupational health and safety, organizational culture and employee engagement toward employee performance. Results: Using multiple linear regression with 78 respondents, all three variables significantly and positively contribute to employee performance, both partially and simultaneously. Novelty: This study reassesses previous inconsistent studies by presenting empirical evidence from the production environment of PT Japfa Comfeed Indonesia. Implications: Findings provide practical recommendations for strengthening workplace safety, organizational culture and employee involvement in industrial settings. Highlights:• Positive contribution of K3• Organizational culture reinforcement• Engagement role in production performance Keywords: Occupational Health and Safety, Organizational Culture, Employee Engagement, Employee Performance, Production
Determinants of Insurance Financial Mobilization and Public Budget Support in Iraq Nussaif, Mohammad Ghazi; Majdi, Muayad Hameed; Ibrahim, Zainab Sadeq
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.v21i1.1440

Abstract

General Background: Insurance companies mobilize financial resources through premiums, investments, and reinsurance agreements, contributing to economic stability via tax revenues and employment generation. Specific Background: The Iraqi General Insurance Company and National Insurance Company channel profits to support public finances, yet their fiscal contribution mechanisms remain underexamined. Knowledge Gap: Empirical evidence quantifying determinants of financial resource mobilization in Iraqi insurance companies and their impact on state budget support is limited. Aims: This research identifies factors influencing mobilized financial resources and examines their contribution to the state budget during 2009-2022. Results: Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the study reveals total profits do not significantly affect public treasury shares, with both companies contributing under one percent of total public revenues. Novelty: This investigation provides the first systematic empirical assessment of resource mobilization determinants in Iraqi government insurance companies using variance-based structural equation modeling. Implications: Current regulatory frameworks fail to optimize insurance sector contributions to fiscal sustainability, necessitating policy reforms including tax incentives and enhanced institutional capacity.Keywords : Insurance Financial Resources, State Budget Support, Iraqi Insurance Sector, PLS-SEM Analysis, Economic Growth ContributionHighlight : Insurance company profits show no statistically significant impact on public treasury contributions. Iraqi insurance sector contributes less than 1% of total government revenues. Inflation rate strongly correlates with public treasury share at 89.5% coefficient.
Technical Analysis of Stock Prices Using Japanese Candlestick Method Abbas abdullah Aljanabi, Haider
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.v21i1.1441

Abstract

General Background: Technical analysis provides investors with systematic methodologies for understanding financial market dynamics through chart-based price movement examination. Specific Background: The Japanese candlestick method, originating from 17th century rice trading in Japan, visualizes market psychology through four-coordinate price data representing opening, closing, highest, and lowest values within defined timeframes. Knowledge Gap: Practical application and reliability validation of candlestick patterns in predicting stock price movements across varying market conditions remain insufficiently explored. Aims: This analytical research evaluates Japanese candlestick methodology effectiveness in technical analysis for stock pricing accuracy, examining single and multiple candle patterns to identify trends and reversals. Results: Candlestick patterns demonstrate 79.4% accuracy in predicting price directions, though requiring specialized expertise for proper implementation. Novelty: This study systematically examines pattern effectiveness integrating volume analysis and market contextual factors. Implications: Enhanced investor education through specialized training programs is essential for effectively leveraging Japanese candlestick analysis to optimize stock market investment returns.Keywords : Technical Analysis, Japanese Candlestick, Stock Price Prediction, Candlestick Patterns, Financial Market TrendsHighlight : Candlestick patterns achieve 79.4% accuracy in predicting stock price direction movements. Method demands specialized expertise due to complexity requiring extreme caution in application. Reversal patterns combined with volume analysis provide optimal trading entry-exit points.

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