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Mochammad Tanzil Multazam
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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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Electronic Payment Systems Reduce Informal Cash Holdings and Strengthen Iraqi Economic Stability Madlool Ibrahim, Mohammed; Al-Ramli, Abdullah Muhammad Rashid; Asmaeel, Sabah Ahmed
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.v21i1.1442

Abstract

General Background: Cash dominance and low financial inclusion constrain monetary control in developing economies. Specific Background: In Iraq, extensive cash circulation outside banks has weakened monetary policy during 2010–2024 despite expanding electronic payments. Knowledge Gap: Empirical evidence on how electronic payment adoption affects informal money supply and macroeconomic outcomes in Iraq remains limited. Aims: This study examines the relationship between electronic payment methods and cash outside the banking system and their macroeconomic effects. Results: Expanded electronic payments correlate inversely with informal cash, improving financial inclusion and monetary policy efficiency. Novelty: It provides a long-term Iraqi case analysis linking digital payments to informal money reduction. Implications: Strengthening payment infrastructure and supportive legislation can enhance monetary stability and economic growth.Keywords : Electronic Payment Systems, Informal Money Supply, Financial Inclusion, Monetary Policy Effectiveness, Iraqi Banking SectorHighlight : Electronic payment adoption shows inverse relationship with informal cash circulation in Iraq's banking system. Weak banking infrastructure and low public trust hinder digital payment expansion despite government initiatives. Financial inclusion remains insufficient with only 2.67 bank branches per 100,000 adults by 2024.
The Legal Framework of Corporate Governance in Joint-Stock Companies Faaeq Mahdi, Hatem
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.v21i1.1443

Abstract

General Background: Corporate governance emerged as a response to recurring financial and managerial crises affecting companies and capital markets worldwide. Specific Background: In joint-stock companies, governance functions as a legal and economic framework regulating relationships among shareholders, boards, management, and stakeholders to ensure transparency and accountability. Knowledge Gap: Despite its growing relevance, the legal and economic dimensions of corporate governance remain insufficiently integrated in existing analyses. Aims: This study examines the legal framework and economic significance of corporate governance in joint-stock companies. Results: Governance enhances stability, investor confidence, and institutional performance. Novelty: The study synthesizes legal and economic perspectives within a unified framework. Implications: Findings support governance adoption to strengthen corporate sustainability and market confidence.Keywords : Corporate Governance, Joint-Stock Companies, Shareholder Rights, Financial Transparency, Economic DevelopmentHighlight : Governance rules enhance transparency, fairness, and protection of shareholder rights, supporting institutional stability and continuity. Weak oversight and accounting practices cause crises, while governance mechanisms reduce corruption and mismanagement risks. Effective implementation strengthens investor confidence, market value, and economic growth across developing and emerging economies.  
Social Justice and Sustainability: towards a more Inclusive Development Model Mohsin, Basima Nyaz; Nasir, Ali Ayed
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.v21i1.1444

Abstract

General Background: Sustainable development has become a global framework since 1987, yet often neglects social justice's critical role in achieving comprehensive development. Specific Background: Contemporary development faces challenges including economic inequality, disproportionate climate impacts on vulnerable groups, inadequate social policies, and complex crises affecting marginalized populations. Knowledge Gap: The integration of social justice dimensions—distributive, procedural, and recognizable—into development frameworks remains insufficiently addressed in policy discourse. Aims: This article examines social justice and sustainable development interconnections, evaluates current challenges, and reviews global experiences to propose an inclusive development model. Results: Analysis reveals social justice as fundamental to sustainable development, with Sweden, Kenya, Egypt, and UAE demonstrating effective integration strategies. Novelty: The article proposes a comprehensive framework balancing economic, social, and environmental dimensions through six strategic components: strengthened social policies, legislative reforms, equitable resource distribution, diversity recognition, monitoring mechanisms, and international cooperation. Implications: Achieving 2030 Sustainable Development Goals requires systematic justice integration into policies to ensure societal cohesion, reduce inequality, and guarantee sustainable futures for current and future generations.Keywords : Social Justice, Sustainable Development, Inclusive Development Model, Economic Inequality, Environmental JusticeHighlight : Three justice dimensions enable equitable resource distribution and inclusive decision-making processes. Climate crises disproportionately affect vulnerable groups, requiring environmental justice in development strategies. Strong social policies and legislative reforms reduce inequality and enhance societal stability
The Legal Responsibility of the Air Carrier for the Damages Caused by Terrorist Operations Al-Allaq, Ahmed Jabbar Hadi
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.v21i1.1445

Abstract

General Background: Global security faces escalating threats from terrorism, particularly targeting air transport systems which constitute critical infrastructure for international commerce and communication. Specific Background: Terrorist incidents in aviation have proliferated, ranging from aircraft hijacking to in-flight sabotage, creating unprecedented challenges for determining civil liability frameworks under international conventions such as the 1999 Montreal Convention. Knowledge Gap: Despite extensive international legislation, ambiguity persists regarding the precise legal basis and extent of air carrier responsibility for damages resulting from terrorist acts during air transportation operations. Aims: This study examines the civil liability of air carriers for terrorism-related damages, analyzing international conventions and judicial precedents to determine accountability parameters throughout the air transport process. Results: The research establishes that carrier responsibility extends to terrorist incidents when adequate preventive security measures are not implemented, with liability encompassing both pre-incident negligence and post-incident failure to mitigate consequences, irrespective of foreign cause defenses. Novelty: The study adopts an expanded interpretation of "air accidents" that encompasses terrorism as carrier-related incidents rather than external events, thereby broadening the scope of compensable damages beyond traditional aviation accident frameworks. Implications: These findings mandate stricter carrier obligations for passenger protection, ensuring compensation accessibility for terrorism victims while promoting enhanced aviation security measures globally.Keywords : Air Carrier Liability, International Terrorism, Civil Aviation Security, Montreal Convention, Passenger CompensationHighlight : Air carriers bear responsibility when failing to implement necessary terrorist prevention measures. Montreal Convention 1999 combines fault-based and objective liability for passenger protection balance. Terrorist incidents qualify as air accidents warranting carrier compensation regardless of perpetrator prosecution.
Competence Motivation Reward and Employee Performance with Work Enthusiasm: Kompetensi, Motivasi, Insentif, dan Kinerja Karyawan dengan Semangat Bekerja Arbyanto, Fauzi Zulmi; Sumartik
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.v20i4.1446

Abstract

General Background: Human resource quality remains a central concern for organizations seeking sustainable performance. Specific Background: PT JMTO Ruas Krian–Gresik faces performance challenges reflected in employee attendance and work enthusiasm. Knowledge Gap: Previous studies have discussed competence, motivation, and reward, yet limited empirical evidence integrates work enthusiasm as an intervening variable in this organizational context. Aims: This study aims to analyze the relationships between competence, motivation, reward, and employee performance with work enthusiasm as an intervening variable. Results: Using a quantitative correlational design with questionnaire data from 86 employees and SPSS-based analysis, the findings show that competence, motivation, and reward are positively associated with employee performance, both partially and simultaneously. Work enthusiasm mediates the relationship between these variables and performance. Novelty: The study presents an integrated model positioning work enthusiasm as an intervening variable within a single organizational setting. Implications: The findings provide empirical insights for human resource management practices related to competence development, motivational strategies, and reward systems in improving employee performance. Keywords: Competence; Motivation; Reward; Employee Performance; Work Enthusiasm Key Findings Highlights: Competence demonstrates a strong statistical association with employee output indicators Reward shows the highest standardized coefficient among examined predictors Work enthusiasm functions as a mediating mechanism within the proposed model
Work Motivation, Discipline, and Competency Patterns in Employee Performance: Motivasi Kerja, Disiplin, dan Pola Kompetensi dalam Kinerja Karyawan Setiawan, Rizky Hari; Andriani, Dewi
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.v20i4.1447

Abstract

General Background: Employee performance is a central concern for organizations seeking sustainable productivity and operational efficiency. Specific Background: Work motivation, work discipline, and work competency are frequently identified as key internal factors shaping employee performance, yet their combined patterns remain context-dependent. Knowledge Gap: Previous studies report mixed findings regarding the relative contribution of these variables, particularly within small and medium-sized enterprises. Aims: This study aims to examine the relationships between work motivation, work discipline, work competency, and employee performance at UD Alfa Furnitur. Results: Using a quantitative approach with data from 100 employees analyzed through SEM-PLS, the findings indicate that work motivation, work discipline, and work competency each demonstrate positive and statistically significant relationships with employee performance. Among these variables, work motivation shows the strongest association. Novelty: This study provides empirical evidence from a furniture manufacturing context by integrating three internal employee factors within a single structural model. Implications: The findings suggest that organizations should prioritize motivational strategies alongside disciplinary consistency and competency development to support sustainable employee performance. Keywords: Work Motivation, Work Discipline, Work Competency, Employee Performance, SEM-PLS Key Findings Highlights: Motivation-related indicators show the strongest statistical association with performance outcomes. Consistent disciplinary practices align with higher employee work results. Employee competencies support performance through knowledge and skill alignment.
Human Resource Development Competence Motivation and Employee Performance: Pengembangan Sumber Daya Manusia, Kompetensi, Motivasi, dan Kinerja Karyawan Aulia , Tia; Abadiyah, Rifdah
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.v20i4.1448

Abstract

General Background Human resources are a strategic element in organizational sustainability and performance achievement. Specific Background PT. BPR Arta Seruni faces challenges related to employee performance amid limited human resource development, varying competency levels, and insufficient motivation. Knowledge Gap Previous studies show inconsistent findings regarding the role of human resource development, competency, and motivation in explaining employee performance. Aims This study aims to examine the partial and simultaneous relationships between human resource development, human resource competency, and motivation with employee performance. Results Using quantitative explanatory research with total sampling of 60 employees and multiple linear regression analysis, the findings show that human resource development, competency, and motivation are each statistically significant, both individually and simultaneously, in relation to employee performance. Novelty This study provides empirical evidence from a regional banking institution by integrating three key human resource variables within one analytical model. Implications The findings offer practical insights for organizational management in designing structured human resource development, competency alignment, and motivational strategies to support employee performance. Keywords: Human Resource Development, Human Resource Competency, Motivation, Employee Performance, Banking Organization Key Findings Highlights: Training and development practices are statistically associated with employee work outcomes. Skill and knowledge alignment corresponds with measurable performance levels. Work motivation demonstrates a consistent statistical relationship with task achievement.
Behavioral Aspects in Accounting Information System Implementation: Aspek Perilaku dalam Implementasi Sistem Informasi Akuntansi Salsabila, Rona Shafa; Biduri, Sarwendah
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.v20i4.1449

Abstract

General Background Accounting information systems play a central role in supporting organizational financial reporting and decision-making. Specific Background The successful implementation of such systems is not solely determined by technical capability but also by employee behavioral aspects, particularly in companies utilizing integrated systems such as SAP. Knowledge Gap Previous studies report inconsistent findings regarding the role of behavioral aspects in accounting information system practices, and qualitative interpretative evidence remains limited. Aims This study aims to analyze behavioral aspects in the implementation of the accounting information system at PT Sinar Baja Electric and to describe system quality from a behavioral perspective. Results Using primary data collected through interviews and observations and analyzed through qualitative interpretative methods, the study finds that SAP-based accounting information systems are generally implemented well and assist financial management, although operational constraints persist due to limited user competence and delayed data checking. Employee attitudes, perceptions, and emotional control are categorized as good and supportive of system usage. Novelty This study offers interpretative insights based on direct informant perspectives within a manufacturing company context. Implications The findings highlight the importance of strengthening behavioral aspects and continuous training to support reliable and efficient accounting information system practices. Keywords: Behavioral Aspects, Accounting Information Systems, SAP Implementation, Qualitative Interpretative Study, Financial Reporting Key Findings Highlights: Employee attitudes, perceptions, and emotional control support accounting system usage. SAP-based systems assist financial processing but face operational constraints. Behavioral awareness contributes to structured and reliable financial reporting.
Customer Loyalty Patterns in Traditional Retail Pricing and Service Quality: Polanya Loyalitas Pelanggan dalam Penetapan Harga dan Kualitas Layanan di Ritel Tradisional Alfiansyah , Yusril Nur; Febriansah, Rizky Eka; Hariasih , Misti
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.v20i4.1450

Abstract

General Background Customer loyalty is a strategic factor for business sustainability, particularly in retail sectors facing intense competition. Specific Background Traditional retail businesses such as UD. Haji Nur rely heavily on pricing strategies and service quality to retain customers in local markets. Knowledge Gap Previous studies show inconsistent findings regarding the mediating role of customer satisfaction in the relationship between price, service quality, and customer loyalty. Aims This study examines customer loyalty in relation to price and service quality, with customer satisfaction as an intervening variable at UD. Haji Nur. Results Using a quantitative approach and SEM-PLS analysis on data from 100 respondents, the findings indicate that price and service quality are positively associated with customer loyalty and customer satisfaction, while customer satisfaction also demonstrates a significant association with loyalty and mediates both relationships. Novelty This research provides empirical evidence from a long-established traditional retail agent context, highlighting customer satisfaction as a central mechanism. Implications The findings offer practical insights for traditional retailers in managing pricing and service strategies to sustain customer loyalty and support long-term business continuity. Keywords: Price, Service Quality, Customer Satisfaction, Customer Loyalty, Traditional Retail Key Findings Highlights Pricing and service dimensions are consistently associated with repeat purchasing behavior. Satisfaction functions as a central mediating mechanism in customer retention. Traditional retail agents demonstrate loyalty dynamics similar to modern retail contexts.
Intellectual Capital and Firm Value Evidence from Indonesian Companies: Kapital Intelektual dan Nilai Perusahaan: Bukti dari Perusahaan-Perusahaan Indonesia Noviyanti , Vivi; Rahmawati , Imelda Dian
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.v20i4.1451

Abstract

General Background Firm value represents a key indicator of corporate performance and market perception. Specific Background Intellectual capital has increasingly been recognized as an intangible resource that contributes to value creation in modern firms. Knowledge Gap Empirical findings regarding the relationship between intellectual capital and firm value remain inconsistent across sectors and periods. Aims This study aims to examine the relationship between intellectual capital and firm value based on empirical evidence from Indonesian companies. Results Using quantitative analysis, the findings indicate that intellectual capital demonstrates a significant association with firm value. Novelty This research provides updated empirical evidence on intellectual capital measurement within the Indonesian corporate context. Implications The results offer insights for companies and stakeholders in managing intellectual capital as part of strategic value creation. Keywords: Intellectual Capital, Firm Value, Financial Performance, Corporate Performance, Indonesia Key Findings Highlights: Intangible resources are empirically associated with market-based company valuation. Intellectual capital indicators show measurable links with corporate outcomes. Evidence supports the relevance of non-physical assets in value creation analysis.

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