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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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Corporate Sustainability Disclosure and Firm Value in Energy Companies: Pengungkapan Keberlanjutan Korporat dan Nilai Perusahaan dalam Perusahaan Energi Firnanda Kusumawati , Firnanda; 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.v20i3.1475

Abstract

General Background Firm value is a central indicator of corporate performance and investor perception, particularly in capital-intensive industries. Specific Background Energy sector companies face increasing scrutiny regarding sustainability practices, including corporate social responsibility and environmental accounting disclosures. Knowledge Gap Previous studies show inconsistent findings regarding the association between sustainability-related practices and firm value, especially within the energy sector context. Aims This study aims to examine the relationship between sustainability-related disclosures and firm value in energy sector companies listed on the Indonesia Stock Exchange. Results The empirical findings indicate that sustainability-related variables and financial characteristics jointly explain variations in firm value. Novelty This study provides sector-specific evidence by focusing on energy companies and integrating sustainability and financial variables within a single empirical model. Implications The results offer insights for corporate management and stakeholders in understanding firm value dynamics within sustainability-oriented business environments. Keywords: Firm Value, Energy Sector, Corporate Social Responsibility, Sustainability Disclosure, Green Accounting Key Findings Highlights: Sustainability-related disclosures are associated with firm value variation. Financial characteristics remain relevant in explaining valuation differences. Energy sector context strengthens the relevance of sustainability issues.
Financial Performance Determinants in Indonesian Food and Beverage Manufacturing Firms: Faktor-Faktor Penentu Kinerja Keuangan pada Perusahaan Manufaktur Makanan dan Minuman di Indonesia Prameswari, Devi; Maryanti, Eny
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.v20i3.1476

Abstract

General Background Financial performance assessment remains central in evaluating corporate sustainability amid increasing industrial competition. Specific Background Manufacturing firms in the Indonesian food and beverage sub-sector face distinct operational characteristics that require empirical evaluation using financial indicators. Knowledge Gap Prior studies show inconsistent findings regarding leverage, firm age, firm size, managerial ownership, and intellectual capital in explaining financial performance, particularly within sector-specific contexts. Aims This study examines the association between leverage, firm age, firm size, managerial ownership, and intellectual capital with financial performance measured by Return on Assets. Results Using multiple linear regression on 45 firm-year observations from 2018–2020, firm age and intellectual capital demonstrate significant relationships with financial performance, while leverage, firm size, and managerial ownership show no statistical significance. Novelty The study integrates firm age and intellectual capital within a unified empirical framework focused on the food and beverage manufacturing sub-sector. Implications The findings provide empirical insights for investors and corporate managers in understanding key financial performance determinants within resilient consumer goods industries. Keywords: Financial Performance, Leverage, Firm Age, Intellectual Capital, Food and Beverage Industry Key Findings Highlights: Older firms exhibit stronger profitability patterns within the observed period. Knowledge-based assets contribute meaningfully to asset-based returns. Capital structure and ownership characteristics show limited explanatory power.
Determinants of Profitability in Food and Beverage Companies: Faktor-faktor yang Mempengaruhi Keuntungan dalam Perusahaan Makanan dan Minuman Ellyn , Nindy; Maryanti, Eny
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.v20i3.1477

Abstract

General Background Profitability is a key indicator of corporate performance and sustainability, particularly in manufacturing industries. Specific Background Food and beverage companies face dynamic operational and financial conditions that require effective financial management to maintain profitability. Knowledge Gap Previous studies report inconsistent findings regarding financial ratios and growth variables associated with profitability in this sector. Aims This study aims to examine the relationship between company growth, sales growth, inventory turnover, and profitability in food and beverage companies listed on the Indonesia Stock Exchange. Results The findings show that selected financial and growth variables exhibit varying relationships with profitability as measured by return on assets. Novelty This research provides contextual evidence by focusing on a specific industrial sector and observation period using updated financial data. Implications The results offer empirical insights for management in evaluating financial performance and serve as a reference for future research on profitability determinants in manufacturing companies. Keywords: Profitability, Return on Assets, Company Growth, Sales Growth, Inventory Turnover Key Findings Highlights: Financial growth indicators show differentiated relationships with corporate returns Inventory management remains a relevant aspect of financial performance Sector specific analysis reveals contextual profitability patterns
Financial Ratios and Stock Prices in Food Beverage Firms: Rasio Keuangan dan Harga Saham di Perusahaan Makanan dan Minuman Ningrum , Nadiyatus Setia; 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.v20i3.1478

Abstract

General Background Stock prices are widely used as indicators of firm value in capital markets and reflect investor assessments of corporate financial performance. Specific Background In Indonesia, food and beverage companies represent a growing manufacturing sector that attracts investors due to stable demand and continuous expansion. Knowledge Gap Previous studies report inconsistent findings regarding the role of earnings per share, debt structure, and equity returns in explaining stock price movements, particularly across different periods and sectors. Aims This study aims to examine the relationship between Earning Per Share, Debt to Equity Ratio, and Return on Equity on stock prices of food and beverage companies listed on the Indonesia Stock Exchange during 2019–2023. Results Using multiple linear regression on secondary data from selected firms, the findings indicate that Earning Per Share shows a significant positive relationship with stock prices, while Debt to Equity Ratio also demonstrates a significant association. Return on Equity displays a positive but not consistently significant relationship. Novelty The study provides updated empirical evidence by focusing on a specific industrial sector and a recent observation period. Implications The results highlight the importance of profitability and capital structure indicators as key considerations for investors and corporate management in evaluating stock price dynamics. Keywords: Earning Per Share,Debt to Equity Ratio,Return on Equity,Stock Price,Indonesia Stock Exchange Key Findings Highlights: Profit per share demonstrates a strong statistical relationship with market valuation. Leverage structure is closely associated with investor assessment in the observed sector. Equity return shows varying relevance across firms and periods.
Integrated Accounting System Performance under Electronic Payment Operations in Public Universities Al-Ezzi, Ammar Ghazi Ibrahim; Al –Obaida, Ali AbdulQader Majeed; Dawood , Qusay Burhan; Fadhel, Marwa Ibrahim
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.v21i1.1479

Abstract

General Background: Digital transformation has intensified the use of electronic payment operations within public sector accounting systems. Specific Background: Iraqi public universities, including the University of Diyala, are required to apply electronic payment platforms under an integrated accounting system. Knowledge Gap: Empirical evidence on accounting treatments and practical challenges arising from this adoption remains limited. Aims: This study examines accounting treatments and identifies challenges associated with electronic payment operations in Iraqi universities. Results: The findings show that electronic payments significantly affect the integrated accounting system, with limited impact on bank reconciliation and revenue accuracy, alongside weaknesses in electronic literacy. Novelty: The study offers empirical evidence from an Iraqi university context. Implications: Integrated legal, technical, and capacity-building strategies are essential to strengthen accounting reliability and digital financial transformation.Keywords : Electronic Payment Systems, Accounting Treatments, Integrated Accounting System, Iraqi Public Universities, Digital Financial TransformationHighlight : Electronic payment positively impacts unified accounting systems with 56% correlation strength. Accountants face settlement reconciliation problems due to bank statement timing delays. Electronic literacy deficiency among Iraqi citizens significantly hinders payment system adoption.

Page 68 of 68 | Total Record : 675

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