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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 709 Documents
 67   68   69   70   71 
Application of the Unus Testis Nullus Testis Principle in Corruption Crime Cases: Study of Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 Rahman, Budi
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1493

Abstract

General Background Criminal procedure law in Indonesia mandates that judicial decisions be grounded on lawful evidence and the principle of minimum proof to uphold the rule of law. Specific Background In corruption crime adjudication, witness testimony constitutes valid evidence under the Criminal Procedure Code (KUHAP), yet it cannot stand alone due to the principle of unus testis nullus testis, which requires at least two lawful pieces of evidence to establish guilt. Knowledge Gap Limited doctrinal analysis has examined how this evidentiary principle is applied in concrete corruption cases involving multiple defendants and contested indictments by the Corruption Eradication Commission (KPK). Aims This study analyzes the application of the unus testis nullus testis principle in Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 and evaluates the evidentiary basis of the KPK Public Prosecutor’s indictment against Defendant IV FCR. Results Using normative juridical research with a statute approach, the study finds that only one witness alleged the transfer of IDR 30,000,000 to Defendant IV FCR, while other testimonies and documentary statements contradicted this claim. The indictment also demonstrated inconsistencies in legal reasoning and classification of evidence. Consequently, the evidentiary threshold under Articles 183 and 185 KUHAP was not fulfilled, rendering the charge unproven. Novelty This article provides a structured doctrinal examination of evidentiary insufficiency in a multi-defendant corruption trial through systematic interpretation of statutory provisions. Implications The findings reaffirm the centrality of corroborated evidence in corruption prosecutions and underscore the necessity of strict adherence to evidentiary standards to ensure legal certainty and judicial fairness. Highlights: A single uncorroborated testimony was insufficient to establish criminal liability. Contradictions among witness statements weakened the prosecutorial argument. The indictment failed to satisfy the statutory minimum proof requirement, leading to acquittal. Keywords: Indictment, Corruption, Public Prosecutor, Pleadings, Defendant
Museum Anthropology and its Impact on the Marketing Mix of Museum Tourism Activity: An Exploratory Study in the Iraqi Museum: Museum Antropologi dan Dampaknya terhadap Campuran Pemasaran Aktivitas Pariwisata Museum: Studi Eksploratori di Museum Irak Rasheed, Dr. Sheimaa Hameed
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.v21i1.1513

Abstract

General Background: Museums play an important role in preserving cultural heritage and supporting cultural tourism development through effective management and interpretation of archaeological collections. Knowledge Gap: Despite Iraq’s rich archaeological heritage, the integration of museum anthropology within the marketing mix of museum tourism remains limited, resulting in a gap between heritage potential and actual tourism marketing practices. Aims: This study aims to analyze the role of museum anthropology dimensions in shaping the marketing mix strategies of museum tourism in Iraq and to identify their contribution to improving tourism performance in museums. Results: Using a descriptive analytical approach and data collected from 92 respondents working in the Iraqi Museum and the State Board of Antiquities and Heritage, the museum anthropology has a statistically significant relationship with the 4Cs marketing mix. The spatial dimension demonstrates the strongest contribution to visitor value, pricing, place, and communication elements within the museum tourism marketing framework. Novelty: The study provides an integrated analytical model linking museum anthropology dimensions with the 4Cs marketing mix within the context of Iraqi museum tourism. Implications: The findings highlight the need for modern marketing strategies, improved interpretation of cultural heritage, stronger institutional collaboration to support sustainable museum tourism development. Keywords: Museum Anthropology, Museum Tourism, Marketing Mix, Cultural Heritage, Tourism Marketing Key Findings Highlights Spatial aspects of museum anthropology show the strongest statistical relationship with the tourism marketing framework. Museum operations still rely heavily on traditional exhibition practices with limited interpretive communication. Archaeological heritage resources remain underutilized within structured tourism management strategies.
ACCOUNTING STRATEGIES FOR ACHIEVING SUSTAINABILITY: RATIONALIZING COSTS UNDER THE CURRENT ECONOMIC CONDITIONS OF IRAQI COMPANIES: STRATEGI AKUNTANSI UNTUK MENCAPAI KEBERLANJUTAN: RASIONALISASI BIAYA DALAM KONDISI EKONOMI SAAT INI DI PERUSAHAAN-PERUSAHAAN IRAK mirdan, ALnujaimi Aws saeed; JASIM, MUSLIM BADR; Hussein, Mujtaba Ali
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1514

Abstract

General Background: Modern management accounting emphasizes the importance of controlling production costs to sustain organizational competitiveness. Specific Background: Companies increasingly rely on cost–value analysis and cost management models to identify inefficient operational expenses and improve financial performance. Knowledge Gap: Empirical research examining cost optimization strategies in Iraqi manufacturing companies remains limited. Aims: This study aims to identify key cost drivers and develop a cost optimization model using empirical data from Baghdad Soft Drinks Company. Results: The Relative Importance Index and factor analysis reveal that direct labor costs represent the dominant component of total production costs, with a relative importance index of 0.989 and an explanatory contribution of 92.3%. Using the cost–volume–profit model, three strategic scenarios were tested: expansion, market penetration, and operational efficiency. The expansion scenario generated the highest profit growth (+55.9%), the efficiency scenario produced moderate growth (+15%), while the penetration strategy caused a substantial decline in profitability (−67.8%). Novelty: The study integrates cost-driver identification with scenario-based cost modeling in an Iraqi industrial context. Implications: These findings provide a practical basis for managerial decision-making and sustainable financial planning through systematic cost optimization. Highlights: Direct labor expenditure emerges as the primary component shaping production cost structure capacity investment produces the largest profitability growth.  Operational efficiency strategy yields stable gains with minimal financial risk    Keywords: Cost Optimization; Cost Volume Profit Model; Cost Value Analysis; Managerial Accounting Strategy; Production Cost Structure
Inspiring Leadership and Its Role in Boosting Organizational Quality Analytic Study at the Iraqi Islamic Bank for Investment and Development ALBayati, Mohammed Thaer Ali
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1488

Abstract

General Background: Leadership plays a critical role in organizational performance and the ability of institutions to adapt to dynamic environments. Specific Background: Inspiring leadership, characterized by future vision, self-confidence, change management, and employee empowerment, is increasingly associated with the development of organizational quality. Knowledge Gap: However, empirical evidence explaining how these leadership dimensions relate to organizational quality in Islamic banking institutions remains limited. Aims: This study analyzes the relationship between inspiring leadership and organizational quality at the Iraqi Islamic Bank for Investment and Development. Results: Using data from 279 employees and applying descriptive statistics, simple linear regression, and stepwise regression, the findings reveal a significant positive relationship between inspiring leadership and organizational quality, explaining about 53.1% of its variance. Self-confidence, future vision, and change management emerge as the most prominent determinants, while employee empowerment shows limited statistical contribution. Novelty: The study provides empirical evidence regarding the relative importance of inspiring leadership dimensions in explaining organizational quality within an Islamic banking context. Implications: The findings suggest that strengthening leaders’ confidence, clarifying future vision, and improving change management practices can support the development of organizational quality in banking institutions. Highlights:  • Leadership Self-Confidence Emerges as the Strongest Determinant of Institutional Quality Variation.• Strategic Vision and Structured Change Practices Jointly Strengthen Internal Performance Conditions.• Staff Autonomy Mechanisms Show Limited Statistical Contribution Within the Examined Banking Context. Keywords: Inspiring Leadership, Organizational Quality, Islamic Banking, Leadership Self-Confidence, Change Management.
Monetary Policy and Its Role in Promoting a Circular Economy in Iraq Zayer, Husham Sabeeh
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1510

Abstract

General Background: The transition from a linear to a circular economy has become essential for sustainable resource management and environmental protection, particularly in developing economies. Specific Background: In Iraq, monetary policy implemented by the Central Bank plays a role in supporting circular economy initiatives through non-traditional instruments such as Special Drawing Rights, green quantitative easing, and carbon emission reduction certificates. Knowledge Gap: Despite the availability of these tools, limited empirical evidence exists on their role in advancing circular economy practices within the Iraqi context. Aims: This study aims to examine the role of unconventional monetary policy tools in promoting the transition to a circular economy in Iraq. Results: Using a descriptive-analytical approach and questionnaire data from 69 entrepreneurs analyzed via SPSS, the findings reveal strong positive relationships between Special Drawing Rights (R²=55.2%), green quantitative easing (R²=70.3%), and carbon emission reduction certificates (R²=42.3%) with circular economy promotion. Novelty: The study provides empirical validation of integrating smart monetary instruments within circular economy frameworks in a developing country context. Implications: The findings suggest that activating non-traditional monetary tools can support financial stability, diversify the economy, reduce dependence on oil revenues, and facilitate sustainable development strategies in Iraq. Highlights:• Strong Correlations Identified Between Unconventional Financial Instruments and Circular System Adoption• Green Quantitative Easing Shows Highest Explanatory Power Among Examined Variables• Carbon Certificates and Reserve Assets Linked With Investment in Low-Carbon Projects Keywords: Monetary Policy, Circular Economy, Special Drawing Rights, Green Quantitative Easing, Carbon Emission Certificates.                
The Impact of Implementing International Financial Reporting Standards (IFRS) on the Efficiency and Effectiveness of Internal Auditing in Financial Institutions Hassoon, Aqeel Raham
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1516

Abstract

General Background: Financial reporting is essential for providing transparent and comparable financial information to stakeholders, encouraging the adoption of global accounting standards. Specific Background: International Financial Reporting Standards (IFRS) provide a unified framework to standardize financial reporting practices across institutions. Knowledge Gap: Empirical evidence on IFRS adoption and financial reporting quality in developing economies, particularly Iraqi financial institutions, remains limited. Aims: This study examines IFRS adoption and its relationship with financial reporting quality while considering internal control systems. Results: Data from 512 financial professionals analyzed using PLS-SEM show that perceived benefits, ease of adoption, and government support encourage IFRS implementation, while legal enforcement plays a smaller role. IFRS adoption is associated with improved clarity, comparability, and timeliness of financial reports. Novelty: The study presents empirical evidence from Iraqi financial institutions and evaluates internal control systems within this relationship. Implications: The findings provide guidance for policymakers to support IFRS implementation and promote transparent financial reporting practices. Highlights:• IFRS Adoption in Iraqi Financial Institutions Is Primarily Motivated by Perceived Benefits, Ease of Implementation, and Government Support.• Financial Statements Prepared Under IFRS Demonstrate Higher Levels of Accuracy, Comparability, Clarity, and Reporting Timeliness.• Internal Control Systems Show Limited Moderating Contribution in the Relationship Between IFRS Adoption and Reporting Quality. Keywords: IFRS Adoption, Financial Reporting Quality, Internal Control System, Financial Institutions, Iraq
The impact of opportunistic behavior on reducing the quality of financial reports - an analytical study in Al-Rafidain and Al-Rasheed banks in Najaf: Dampak perilaku oportunistik terhadap penurunan kualitas laporan keuangan - sebuah studi analitis di bank Al-Rafidain dan Al-Rasheed di Najaf Oleiwi, Huda Ameen
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1517

Abstract

General Background: Financial reporting quality is essential for transparency and accountability in the banking sector. Specific Background: Opportunistic behavior by managers, such as self-interest seeking and lack of commitment, can distort financial information and reduce the credibility of financial reports. Knowledge Gap: Empirical evidence examining the relationship between opportunistic behavior and financial reporting quality in emerging banking contexts such as Najaf remains limited. Aims: This study examines the relationship between opportunistic behavior and financial reporting quality among employees of Al-Rafidain Bank and Al-Rasheed Bank in Najaf. Results: The findings show a low level of opportunistic behavior (mean 1.614) and a relatively high level of financial reporting quality (mean 3.978), with accuracy recording the highest value. Statistical analysis confirms a significant negative relationship between opportunistic behavior and financial reporting quality. Novelty: The study links behavioral dimensions of opportunism with the dimensions of accuracy, reliability, and readability of financial reporting within the Iraqi banking sector. Implications: The results emphasize the importance of ethics training, governance mechanisms, and adherence to reporting standards to maintain reliable financial reporting practices. Highlights• Strong negative statistical relationship identified between opportunistic conduct and reporting credibility• Highest evaluation recorded for statement precision dimension• Respondents reported minimal tendency toward self-serving managerial actions KeywordsOpportunistic Behavior; Financial Reporting Quality; Banking Sector; Agency Theory; Corporate Governance
The Influence of Information Technology Architecture on the Innovative Performance of Employees: A Survey Conducted in Iraqi University Libraries Aladilee, Dr.Omaima Hameed Aladilee
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1518

Abstract

General Background: University libraries operate in dynamic knowledge environments that require technological systems capable of supporting information services and organisational activities. Specific Background: Information technology architecture, including hardware and equipment, software and databases, communications networks, and human resources, provides a framework that supports employees in performing their tasks and generating innovative ideas. Knowledge Gap: Empirical research integrating information technology architecture and employee innovation performance in the context of Iraqi university libraries remains limited. Aims: This study examines the relationship between information technology architecture and employee innovation performance in the libraries of the University of Karbala. Results: Using survey data from 87 employees and structural equation modelling analysis, the findings show a statistically significant relationship between information technology architecture and employee innovation performance (β = 0.796, p < 0.001), explaining 68.6% of the variance in innovation performance. Novelty: The study integrates multiple dimensions of information technology architecture with indicators of employee innovation performance within the organisational context of university libraries. Implications: The findings indicate that strengthening technological resources, communication networks, software systems, and staff development is associated with improved innovative work practices in knowledge institutions. Highlights: • Information Technology Architecture Dimensions Show Significant Relationships With Employee Innovative Capabilities.• Structural Equation Modelling Explains 68.6 Percent of Innovation Performance Variance in Libraries.• Technological Resources and Staff Development Support Creative Work Practices in Knowledge Institution. Keywords: Information Technology Architecture, Employee Innovation Performance, University Libraries, Information Systems Infrastructure, Organizational Innovation.
The Impact of Financial Recession on the Efficiency of Invested Capital Mohammed, Mohammed Jasim
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1519

Abstract

General Background: Financial management in the banking sector focuses on profitability, liquidity, and risk control to evaluate financial performance and capital utilization. Specific Background: Financial recession represents a condition that can influence how banks allocate and manage invested capital. Knowledge Gap: Prior studies rarely distinguish between different types of financial recession when examining capital efficiency in banking institutions. Aims: This study analyzes the relationship between financial recession and invested capital efficiency in commercial banks listed on the Iraq Stock Exchange. Results: Using panel data from 2012–2023 and statistical analysis with Eviews v13, the findings show that available financial recession is negatively related to return on invested capital and return on working capital, while potential financial recession shows a positive relationship with these indicators. Novelty: The study differentiates recession conditions into available and potential categories when assessing capital efficiency in banks. Implications: The findings provide insights for stakeholders in evaluating how recession conditions relate to the utilization of capital resources in the banking sector. Highlights:• Available Recession Conditions Correspond With Lower Profitability Ratios Derived From Capital Utilization.• Potential Recession Conditions Correspond With Higher Profitability Ratios Derived From Working Resources.• Empirical Evaluation Employs Panel Observations From Publicly Traded Banking Institutions During 2012–2023. Keywords: Financial Recession, Invested Capital, Capital Efficiency, Banking Sector, Iraq Stock Exchange.
The Legal Challenges of Protecting the Electronic Consumer in Social Commerce in Iraq Abood, Dr. Mahmood Shaker
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1520

Abstract

General Background: The rapid expansion of social media–based commercial activities has transformed digital trade, positioning social commerce as an increasingly significant component of contemporary electronic commerce systems. Specific Background: In Iraq, the growing use of social media platforms for online transactions has created new opportunities for business activities while simultaneously exposing electronic consumers to risks associated with indirect transactions, limited transparency, and potential fraud. Knowledge Gap: Despite the development of social commerce practices, the existing Iraqi legal framework does not adequately address the specific regulatory requirements of electronic consumer protection, particularly in relation to misleading advertisements, pre-contractual information disclosure, unfair contractual terms, and the evidentiary validity of electronic contracts. Aims: This study aims to examine the legal challenges surrounding the protection of electronic consumers in Iraqi social commerce by analyzing current legislation and identifying regulatory deficiencies. Results: Using a descriptive–analytical legal approach based on Iraqi consumer protection and electronic transaction laws, the study identifies significant legislative shortcomings, including weak regulation of electronic advertising, insufficient mechanisms for verifying electronic contracts, and the non-activation of the electronic signature system due to the absence of a national certification authority. Novelty: The research provides a structured legal analysis linking consumer protection stages pre-contractual, contractual, and post-contractual to the specific regulatory deficiencies within Iraq’s social commerce environment. Implications: The findings indicate the necessity of legislative reform, stronger regulatory oversight, activation of electronic transaction laws, and the establishment of institutional mechanisms to secure electronic consumer rights and strengthen trust in Iraq’s digital marketplace. Highlights:• Identifies Major Legislative Gaps in Iraqi Regulation of Social Commerce Transactions.• Reveals Risks Related to Misleading Digital Advertising and Unverifiable Online Contracts.• Recommends Activation of Electronic Signature Law and Creation of Certification Authority. Keywords: Consumer Protection, Social Commerce, Electronic Commerce Law, Electronic Consumer Rights, Iraqi Legal Framework.

Page 70 of 71 | Total Record : 709

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