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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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Student Financial Literacy Determinants in Accounting Education: Faktor-Faktor yang Mempengaruhi Literasi Keuangan Mahasiswa dalam Pendidikan Akuntansi Supriyaningsih , Ika; 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.v20i4.1462

Abstract

General Background Financial literacy is an essential competency for individuals in managing personal finances and making informed economic decisions. Specific Background University students, particularly accounting students, are assumed to possess higher financial knowledge due to their academic exposure, yet empirical findings remain inconsistent. Knowledge Gap Previous studies show mixed results regarding the role of demographic factors in shaping student financial literacy, indicating the need for context-specific investigation. Aims This study examines the relationship between gender, parents’ socioeconomic status, and allowance with financial literacy among accounting students at Muhammadiyah University of Sidoarjo. Results Using a quantitative explanatory approach with 62 respondents, the findings reveal that gender, parents’ socioeconomic status, and allowance are not statistically associated with students’ financial literacy, either partially or simultaneously. Novelty This study provides empirical evidence that demographic characteristics do not necessarily differentiate financial literacy levels among accounting students within a local Indonesian university context. Implications The findings suggest that financial literacy development should prioritize experiential learning, behavioral aspects, and structured financial education rather than relying solely on demographic assumptions. Keywords: Financial Literacy, Accounting Students, Socioeconomic Status, Gender, Allowance Key Findings Highlights: Demographic characteristics do not differentiate literacy levels among accounting students. Parental background variables show no statistical association with financial knowledge. Financial understanding appears independent of monthly student spending capacity.
Leadership Discipline and Motivation Patterns in Employee Performance: Disiplin Kepemimpinan dan Pola Motivasi dalam Kinerja Karyawan Zidni, Moh. Luthfi; Firdaus, Vera
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.v20i4.1463

Abstract

General Background Employee performance remains a central concern in organizational management amid increasing competitive pressure. Specific Background Leadership style, work discipline, and employee motivation are frequently discussed as internal managerial factors associated with performance outcomes. Knowledge Gap Previous studies often examine these variables separately, leaving limited empirical evidence on their combined examination within a single organizational setting. Aims This study aims to examine leadership, work discipline, and motivation in relation to employee performance within the observed organization. Results The findings indicate that leadership, work discipline, and motivation demonstrate statistically significant relationships with employee performance based on quantitative analysis using survey data. Novelty This research provides integrated empirical evidence by simultaneously analyzing leadership, discipline, and motivation within one analytical framework at the organizational level. Implications The results offer managerial insights for organizational leaders in structuring leadership practices, reinforcing discipline, and fostering employee motivation to support performance-oriented management. Keywords: Leadership, Work Discipline, Motivation, Employee Performance, Human Resource Management Key Findings Highlights: Employee performance is closely associated with leadership, discipline, and motivational conditions. Work discipline demonstrates a consistent role within the examined organizational setting. Integrated managerial factors provide a clearer understanding of performance dynamics.
The role of Financial Technology in promoting Digital Transformation in Iraq for the period (2020-2023) Hussein, Ibtisam Ali; Mastour, Suhaila Abdel Zahra; Gasem, Nsreen Ghali
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.v21i1.1464

Abstract

General Background: Financial technology (FinTech) has become a key driver of digital transformation within contemporary financial systems worldwide. Specific Background: In Iraq, expanding electronic payments, mobile wallets, and digital banking tools between 2020 and 2023 reflects growing engagement with FinTech under the supervision of the Central Bank of Iraq. Knowledge Gap: Despite observable growth, empirical evidence remains limited regarding how FinTech indicators concretely support digital transformation within the Iraqi financial sector. Aims: This study aims to analyze the role of FinTech applications in promoting digital transformation in Iraq during 2020–2023. Results: Using a descriptive analytical approach and official data, the findings reveal significant increases in electronic payment infrastructure, mobile payment usage, and digital banking services, alongside persistent regional and competitive disparities. Novelty: The study provides a comprehensive indicator-based assessment linking FinTech adoption to digital transformation in Iraq. Implications: The results highlight the need for infrastructure expansion, regulatory support, and inclusive policies to strengthen digital financial transformation and financial inclusion.Keywords : Financial Technology, Digital Transformation, Electronic Payment Systems, Digital Banking, IraqHighlight : Electronic payment infrastructure expanded markedly, reflected by rising ATM, POS, and mobile transaction indicators. Mobile wallet usage increased substantially, with market concentration favoring a limited number of providers. Service adoption remained uneven, showing lower penetration in remote areas and among specific population groups.
The Marketing Information System and Its Importance in the Success of Proactive Marketing: Sistem Informasi Pemasaran dan Perannya dalam Kesuksesan Pemasaran Proaktif Mahmoud, Basheer Ismail
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.v20i4.1465

Abstract

General Background This study addresses the growing need for data-driven marketing practices in dynamic business environments. Specific Background Iraqi firms face limitations in proactive marketing due to underdeveloped marketing information systems. Knowledge Gap Empirical evidence explaining how marketing information systems support proactive marketing in this context remains limited. Aims This research aims to examine the relationship between marketing information systems and proactive marketing within Iraqi companies. Results Using a descriptive and analytical approach with questionnaire data from 126 respondents and SPSS analysis, the findings reveal a strong statistical relationship, with marketing information systems explaining a substantial proportion of variance in proactive marketing practices. Novelty The study provides empirical validation from an underrepresented regional context using comprehensive statistical testing. Implications The findings suggest that strengthening marketing information systems supports anticipatory marketing practices, informed decision-making, and organizational readiness in competitive markets. Keywords: Marketing Information System, Proactive Marketing, Decision Support Systems, Market Intelligence, Iraqi Firms Key Findings Highlights: Marketing data integration supports anticipatory market actions Statistical analysis confirms a strong system-based relationship Organizational readiness depends on structured information flows
SAK EMKM Adoption in Online Shop Financial Recordkeeping: Penerapan SAK EMKM dalam Pencatatan Keuangan Toko Online Munthe, Ridha Tuahta Maharany; Widodo, Heri
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.v20i3.1469

Abstract

General Background: Micro, Small, and Medium Enterprises play a central role in Indonesia’s economy and require reliable financial reporting to support sustainability. Specific Background: Many MSMEs, including online-based businesses, still apply simple cash-based records that do not follow accounting standards. Knowledge Gap: Empirical evidence on SAK EMKM-based financial recordkeeping in small online manufacturing businesses remains limited. Aims: This study examines accounting practices at Elmeera Hijab Online Shop and evaluates financial records aligned with SAK EMKM. Results: The findings show that existing records were limited to cash inflows and outflows and lacked structured financial statements; after adjustment, statements of financial position, income statements, and notes were prepared. Novelty: This study presents a contextual case of SAK EMKM application in an online shop with manufacturing activities. Implications: The results provide practical guidance for MSMEs to improve financial reporting quality and decision-making through structured SAK EMKM implementation. Keywords: SAK EMKM, Financial Recordkeeping, MSMEs, Online Shop Accounting, Financial Statements Key Findings Highlights: Financial records were initially limited to basic cash transactions. Structured statements were prepared following SAK EMKM guidelines. Human resource limitations constrained formal accounting practices.
Determinants of Student Consumptive Behavior in E Commerce Context: Faktor-faktor yang Mempengaruhi Perilaku Konsumtif Mahasiswa dalam Konteks E-Commerce Azizah, Nur; Hermawan, Sigit
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.v20i3.1470

Abstract

General Background: Rapid growth of digital commerce has reshaped consumption patterns among university students. Specific Background: Increased access to online shopping platforms is associated with changes in student spending behavior. Knowledge Gap: Empirical evidence examining multiple behavioral and financial factors simultaneously in student consumptive behavior remains limited. Aims: This study analyzes factors related to consumptive behavior among university students using a quantitative approach. Results: The findings indicate that selected financial and lifestyle-related variables are statistically associated with student consumptive behavior. Novelty: The study integrates several behavioral and financial variables within a single empirical model focused on student consumers. Implications: The results provide insights for academic studies and educational institutions in understanding student consumption patterns. Keywords: Consumptive Behavior, E Commerce, Financial Literacy, Lifestyle, University Students Key Findings Highlights: Student spending patterns show strong alignment with digital purchasing habits. Behavioral factors demonstrate measurable associations with consumption tendencies. Financial understanding remains a relevant aspect of student purchasing behavior.
Financial Ratios and Stock Prices in Automotive Companies: Faktor-faktor yang Mempengaruhi Perilaku Konsumtif Mahasiswa dalam Konteks E-Commerce Mukharomah , Anis Krismawati; Hanif, Aisha
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.v20i3.1471

Abstract

General Background: Stock prices are a key indicator for investors in assessing firm value in capital markets. Specific Background: Financial ratios are widely used to evaluate company performance in the automotive and component subsector listed on the Indonesia Stock Exchange. Knowledge Gap: Limited studies examine profitability, liquidity, and leverage ratios simultaneously with earnings per share as a moderating variable in this subsector. Aims: This study examines the relationship between Return on Assets, Current Ratio, and Debt to Equity Ratio on stock prices with Earnings per Share as a moderating variable. Results: The findings show that Return on Assets, Current Ratio, and Debt to Equity Ratio are statistically associated with stock prices, while Earnings per Share moderates these relationships. Novelty: The study integrates earnings per share as a moderating variable within a financial ratio framework in automotive companies. Implications: The results provide insights for investors and researchers in evaluating stock price movements using financial statement information. Keywords: Stock Price, Return On Assets, Current Ratio, Debt To Equity Ratio, Earnings Per Share Key Findings Highlights: Profitability indicators show a consistent relationship with market valuation. Liquidity and leverage ratios are linked to variations in share values. Earnings per share strengthens the association between financial ratios and stock valuation.
Financial Literacy Self Control and PayLater Financial Management: Literasi Keuangan, Pengendalian Diri, dan Pengelolaan Keuangan PayLater Ningrum, Ayu Stya; Hermawan, Sigit
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.v20i3.1472

Abstract

General Background The rapid growth of Buy Now Pay Later services has reshaped financial behavior among young consumers. Specific Background Shopee PayLater is widely used by Generation Z, raising concerns regarding financial management behavior. Knowledge Gap Empirical studies examining financial literacy, self control, and financial attitudes in the context of PayLater usage remain limited, particularly at the regional level. Aims This study aims to analyze the relationships between financial literacy, self control, and financial attitudes toward financial management behavior among Shopee PayLater users. Results The findings indicate that financial literacy, self control, and financial attitudes are associated with users’ financial management behavior. Novelty This study integrates behavioral and financial variables within the specific context of Shopee PayLater usage among Generation Z. Implications The results provide insights for improving financial awareness and responsible PayLater usage among young consumers. Keywords: Financial Literacy, Self Control, Financial Attitude, Financial Management Behavior, Shopee PayLater Key Findings Highlights: Financial knowledge relates to responsible management of PayLater usage Behavioral control aligns with users’ financial management patterns Financial attitudes correspond with PayLater financial practices
Bankruptcy Risk Classification of Plastic and Packaging Firms on the IDX: Klasifikasi Risiko Kebangkrutan Perusahaan Plastik dan Kemasan di Bursa Efek Indonesia (IDX) Ismidiyah, Fani; Widodo, Heri
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.v20i3.1473

Abstract

General Background Financial distress remains a critical issue for manufacturing firms, particularly in sectors facing regulatory and economic pressure. Specific Background Plastic and packaging subsector companies listed on the Indonesia Stock Exchange experienced financial dynamics during 2020–2022 amid economic disruption and recovery. Knowledge Gap Limited empirical studies focus on bankruptcy risk classification within this subsector using updated post-pandemic financial data. Aims This study aims to analyze the potential bankruptcy condition of plastic and packaging subsector companies listed on the IDX during 2020–2022 using the Altman Z-Score model. Results The findings show that several companies consistently remained in the safe zone, while others persistently fell into the bankruptcy zone, and some demonstrated gradual financial recovery across the observation period. Novelty This research provides updated evidence on bankruptcy risk patterns in the plastic and packaging subsector during a critical economic period using the Altman Z-Score approach. Implications The results offer practical insights for corporate management, investors, and stakeholders to monitor financial health and apply early warning mechanisms for bankruptcy prevention. Keywords: Altman Z-Score, Bankruptcy Risk, Financial Ratios, Plastic and Packaging Subsector, Indonesia Stock Exchange Key Findings Highlights: Financial conditions across firms varied significantly during the 2020–2022 period Several companies showed persistent financial distress across three consecutive years Early detection using ratio-based models supports strategic financial monitoring
Green Accounting Corporate Governance and Financial Performance: Akuntansi Hijau, Tata Kelola Perusahaan, dan Kinerja Keuangan Dewi, Tisa Norani; Rahayu, Duwi
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.v20i3.1474

Abstract

General Background Corporate sustainability has become a central issue in assessing company performance amid growing environmental and governance demands. Specific Background The implementation of green accounting and good corporate governance is increasingly emphasized as part of corporate accountability and financial evaluation. Knowledge Gap Previous studies show inconsistent findings regarding the integration of environmental accounting practices, governance mechanisms, and financial outcomes, particularly in industrial sectors. Aims This study aims to examine the relationship between green accounting, corporate governance, and financial performance using empirical evidence from listed companies. Results The findings indicate that the examined variables demonstrate measurable associations with financial performance as reflected in the analyzed indicators. Novelty This research provides a comprehensive empirical model by simultaneously incorporating green accounting practices and governance structures within a single analytical framework. Implications The results offer insights for corporate management and stakeholders in aligning environmental responsibility and governance practices with financial evaluation processes. Keywords: Green Accounting, Corporate Governance, Financial Performance, Sustainability Reporting, Environmental Accounting Key Findings Highlights: Green accounting practices are empirically associated with financial performance indicators. Corporate governance mechanisms contribute to variations in company financial outcomes. Integrated environmental and governance analysis provides a broader assessment framework.

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