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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 757 Documents
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Green Education and Digital Transformation as Catalysts for Growth in Iraq: An Economic Analysis of Available Opportunities Abdul Kader, Prof. Dr. Nadia Mahdi
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.v21i2.1521

Abstract

General Background Sustainable economic growth requires the integration of environmental sustainability and digital innovation. Specific Background Iraq’s economy is characterized by oil dependence, limited diversification, and underdeveloped education and digital systems. Knowledge Gap Limited studies have examined the combined role of green education and digital transformation in addressing these structural challenges. Aims This study analyzes their joint role in supporting sustainable economic growth in Iraq. Results Green education develops environmentally skilled human capital and supports green sector innovation, while digital transformation improves efficiency, productivity, and market access. Their integration promotes economic diversification, reduces oil reliance, and aligns with Iraq Vision 2030, although constrained by weak infrastructure and limited investment. Novelty The study offers an integrated framework linking green education and digital transformation as complementary drivers of structural reform. Implications The findings highlight the need for coordinated policies, increased digital investment, and stronger international collaboration to support a sustainable and diversified economy. Highlights:• Integration of Environmental Learning and Technology Fosters Diversification Beyond Oil Sectors• Infrastructure Gaps and Limited Funding Constrain Progress in Education and Digital Systems• Policy Coordination and International Collaboration Support Transition Toward Sustainability Keywords: Green Education, Digital Transformation, Sustainable Economic Growth, Iraq Economy, Economic Diversification.
Enabling Institutional Control for Project Risk Management in the Context of Digital Transformation Abbas, Ahmed Hamzah; Mardan, Zaid Aed; Kadhim, Hayder Neamah
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.v21i2.1522

Abstract

General Background: Rapid digital technological advancement has transformed business environments, increasing complexity and challenging traditional internal control systems. Specific Background: The integration of digital systems and artificial intelligence has reshaped management practices, requiring alignment between institutional control and project risk management. Knowledge Gap: Conventional control frameworks remain inadequate in addressing risks within dynamic digital transformation contexts. Aims: This study evaluates the activation of institutional control supported by digital systems in managing project risks. Results: Findings reveal a statistically significant relationship, with institutional control explaining 16.7% of variance in project risk management outcomes and strong agreement on ethical leadership and risk identification practices. Novelty: The study introduces an integrated framework combining institutional control, digital systems, and performance evaluation tools. Implications: Results emphasize the need for adaptive control frameworks, strengthened digital governance, and improved organizational coordination to support effective risk management in evolving digital environments. Highlights:• Strong Statistical Linkage Identified Between Control Activation and Risk Handling Outcomes• Leadership Ethics and Structured Identification Processes Show High Organizational Agreement• Integrated Framework Combining Governance Tools and Digital Infrastructure Proposed Keywords: Digital Transformation, Institutional Control, Project Risk Management, IT Governance, Performance Evaluation.
Legal Anthropology of Pluralism and the Commercialized Public Sphere in Tourism : Antropologi Hukum dari Pluralisme dan Ruang Publik yang dikomersialkan dalam Pariwisata Praditha, Dewa Gede Edi; Maharani, I Gusti Ayu Sita
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.v21i2.1515

Abstract

General Background: Bali tourism is globally recognized for its strong integration of cultural values and spirituality rooted in the Tri Hita Karana philosophy, emphasizing harmony among humans, nature, and the divine. Specific Background: This philosophy has been formally institutionalized through Bali Provincial Regulation No. 5 of 2020, which mandates culturally based tourism governance. Knowledge Gap: Despite its normative adoption, the practical implementation of Tri Hita Karana within tourism development and public space management remains inconsistent and insufficiently examined from a socio-legal perspective. Aims: This study aims to analyze the application of Tri Hita Karana values and explore the dynamics of legal pluralism and law enforcement in Bali’s tourism sector. Results: The findings reveal that although Tri Hita Karana is embedded in regional policy, its implementation is constrained by weak supervision, dominance of economic interests, environmental degradation, commercialization of public and sacred spaces, and limited cultural awareness among tourists. Additionally, the interaction between state law, customary law, and socio-religious norms creates complex legal pluralism, where enforcement is often inconsistent and influenced by power relations and economic pressures. Novelty: This study provides a socio-legal analysis linking Tri Hita Karana marginalization with legal pluralism and power dynamics in tourism governance. Implications: Strengthening regulatory enforcement, enhancing institutional synergy, and reinforcing cultural awareness are essential to ensure balanced tourism development aligned with cultural preservation and environmental sustainability in Bali. Highlights: Cultural philosophy is formally recognized but inconsistently applied in tourism practices. Economic priorities and investment pressures dominate spatial and regulatory decisions. Interactions between state, customary, and socio-religious norms shape uneven law enforcement. Keywords: Tri Hita Karana, Legal Pluralism, Bali Tourism, Cultural Governance, Public Space Commercialization
Integrating the Accounting Function into Cyber Risk Governance: A Proposed Organizational Framework to Strengthen Financial Information Protection in the Public Sector: Mengintegrasikan Fungsi Akuntansi ke dalam Tata Kelola Risiko Siber: Usulan Kerangka Kerja Organisasi untuk Memperkuat Perlindungan Informasi Keuangan di Sektor Publik Al-Ezzi, Assist. Prof. Dr. Ammar Ghazi 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.v21i1.1523

Abstract

General Background The rapid digital transformation in the public sector has increased reliance on electronic financial information systems, raising concerns about cybersecurity threats to financial data integrity. Specific Background Cyber risk governance has emerged as a strategic necessity, yet the organizational positioning of the accounting function within such frameworks remains unclear. Knowledge Gap Existing governance structures inadequately define the role of accounting in managing financially significant cyber risks, leading to institutional and structural misalignment. Aims This study aims to examine the integration of the accounting function into cyber risk governance and to propose an organizational framework that strengthens financial information protection. Results The findings reveal a significant organizational gap characterized by the absence of formal accounting roles, weak coordination between cybersecurity and financial policies, and limited involvement of accounting in risk assessment. Novelty The study introduces a multidimensional organizational framework that systematically integrates accounting into cyber risk governance through structural, functional, policy, and monitoring dimensions. Implications The proposed framework supports improved financial data security, enhanced transparency, and stronger accountability in public sector governance, contributing to more reliable financial reporting systems Keywords: Cyber Risk Governance, Accounting Integration, Public Sector Governance, Financial Information Security, Organizational Framework Key Findings Highlights Structural exclusion of accounting roles limits coordination in digital risk management Policy misalignment creates uncertainty in protecting governmental financial data Multidimensional framework enables stronger institutional alignment and oversight
The Impact of Recruitment and Training Strategies on Enhancing the Efficiency of Strategic Tourism Alliances: An Exploratory Study of a Sample of Tourism Companies in Baghdad Hatem, Firas Naji
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.v21i2.1524

Abstract

General Background: The tourism sector increasingly depends on strategic alliances to address competition and resource-sharing challenges. Specific Background: The effectiveness of these alliances is strongly linked to the quality of human resources managing partnerships. Knowledge Gap: Many tourism companies prioritize legal and financial aspects while neglecting recruitment and training strategies. Aims: This study examines the relationship between recruitment and training strategies and strategic alliance efficiency in Baghdad tourism companies. Results: Based on 93 valid responses, the findings show a strong positive correlation (0.800) and significant effect, with these strategies explaining 63% of alliance efficiency, where technical and behavioral training contributes the most. Novelty: The study connects human resource strategies with alliance performance in the tourism context. Implications: Aligning recruitment and training with partnership requirements can strengthen cooperation, reduce conflicts, and support better service outcomes. Highlights:• Strong Statistical Association Identified Between Human Resource Practices and Alliance Performance• Training Focused on Behavioral and Technical Skills Shows Highest Contribution to Partnership Stability• Digital Talent Acquisition Supports Coordination but Remains Secondary Compared to Skill Development Keywords: Recruitment Strategies, Training Programs, Strategic Alliances, Tourism Companies, Alliance Efficiency.
Digital Mechanization and Administrative Decision-Making Ekhlas Abarahim Khalf Ebrahim Alzubaydi
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.v21i2.1525

Abstract

General Background: Public administration is undergoing rapid transformation through digital mechanization, shifting from paper-based processes to electronic systems for data collection, processing, and decision-making. Specific Background: This transformation has altered the formation, issuance, and implementation of administrative decisions within a technological environment where legal principles intersect with digital systems. Knowledge Gap: Despite increasing reliance on automated systems, existing Iraqi legislation lacks explicit regulation of electronic administrative decisions and their legal implications. Aims: This study aims to analyze the legal foundations of digital mechanization, examine its effects on the elements of administrative decisions, and assess the adequacy of the Iraqi legislative framework in governing automated decision-making. Results: The findings indicate that digital mechanization restructures administrative decisions by integrating data-driven processes, modifies elements such as competence, form, and subject matter, and introduces electronic notification and publication mechanisms. However, legal responsibility remains attributed to administrative authorities, while risks to rights and freedoms persist due to algorithmic errors and insufficient legal safeguards. Novelty: The study provides a comprehensive legal analysis linking digital mechanization with traditional administrative law principles within the Iraqi context. Implications: The results highlight the necessity of a clear legislative framework to regulate electronic administrative decisions, ensure accountability, and balance technological development with the protection of legality and individual rights. Highlights:• Identifies Structural Transformation of Decision Processes Through Automated Data Systems• Demonstrates Persistence of Institutional Liability Despite Algorithmic Involvement• Reveals Regulatory Gaps in Governing Electronic Procedures and Legal Safeguards Keywords: Digital Mechanization, Administrative Decision Making, Electronic Administrative Decision, Legal Responsibility, Iraqi Administrative Law
The Impact of Human Resource Management Flexibility on Organizational Sustainability / Applied Research in the General Company for Food Products: Pengaruh Fleksibilitas Manajemen Sumber Daya Manusia terhadap Keberlanjutan Organisasi / Penelitian Terapan di Perusahaan Umum Produk Pangan Hassan, Assoc. Prof. Dr. Mahmoud Ayed
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.v21i2.1527

Abstract

General Background: Contemporary organizations face dynamic economic and technological changes that require adaptive management approaches. Specific Background: Human resource flexibility, encompassing skill, behavior, and practice dimensions, is considered a critical factor in achieving organizational sustainability through creativity, quality improvement, and operational performance. Knowledge Gap: Despite increasing attention, limited empirical evidence exists regarding how different dimensions of human resource flexibility contribute to sustainability outcomes in industrial organizations. Aims: This study examines the relationship and effect of human resource flexibility on organizational sustainability within the General Company for Food Products. Results: Using a descriptive-analytical approach and regression analysis on 126 respondents, the findings reveal a statistically significant relationship, with human resource flexibility explaining 41% of the variance in organizational sustainability. Among the dimensions, practice flexibility shows the strongest contribution, while efficiency and effectiveness remain relatively weak. Novelty: The study provides empirical evidence linking multidimensional human resource flexibility to sustainability performance in a developing-country industrial context. Implications: The findings highlight the importance of strengthening flexible human resource practices to support sustainable organizational development, particularly by improving efficiency and effectiveness through targeted training and strategic alignment. Keywords: Human Resource Flexibility, Organizational Sustainability, Skill Flexibility, Behavioral Flexibility, Practice Flexibility Key Findings Highlights Practice-related adaptability shows the highest contribution to sustainability performance Moderate sustainability levels indicate uneven development across dimensions Operational performance requires targeted capability development
The Role of Sustainable Tourism Development in Promoting Entrepreneurship in Religiously Themed Cities using Social Media.: Peran Pengembangan Pariwisata Berkelanjutan dalam Mendorong Kewirausahaan di Kota-Kota Bertema Agama melalui Media Sosial. Al-kanany, Muhsin Mahdi Rebat
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.v21i2.1528

Abstract

General Background: The rapid expansion of digital technologies has transformed global economic structures and reshaped tourism development patterns. Specific Background: Sustainable tourism increasingly depends on the integration of digital platforms, social capital, and community participation to support long-term economic and social outcomes. Knowledge Gap: Despite growing attention, limited studies explicitly examine how digital transformation and social networks jointly contribute to sustainable tourism development. Aims: This study explores the role of digital transformation and social capital in supporting sustainable tourism practices and local economic development. Results: The findings indicate that digital platforms facilitate communication, collaboration, and participation, while social capital strengthens trust and cooperation within communities, contributing to tourism sustainability. Novelty: The study integrates digital transformation and social capital into a unified perspective for understanding sustainable tourism development. Implications: The results suggest that strengthening digital infrastructure and fostering social networks are essential strategies for promoting sustainable tourism and supporting local development. Keywords: Digital Transformation, Social Capital, Sustainable Tourism, Community Participation, Tourism Development Key Findings Highlights Online platforms support community collaboration in tourism activities Trust-based relationships strengthen local participation dynamics Integrated socio-digital factors contribute to long-term development
The Design of a Sustainable Urban Tourism Development Model for Karbala is based on Social, Cultural, and Religious Aspects of Karbala City: Perancangan Model Pengembangan Pariwisata Perkotaan yang Berkelanjutan untuk Karbala didasarkan pada Aspek Sosial, Budaya, dan Keagamaan Kota Karbala Al-kanany, Muhsin Mahdi Rebat
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.v21i2.1529

Abstract

General Background: Urban tourism faces increasing challenges related to climate change, overtourism, and sustainability pressures. Specific Background: The integration of cultural heritage, religious tourism, and community participation is increasingly recognized as a key pathway toward sustainable urban tourism development. Knowledge Gap: Despite extensive research, limited integration exists between urban tourism sustainability, cultural dimensions, and community-based approaches within a unified analytical framework. Aims: This study examines how community participation and cultural integration contribute to sustainable urban tourism development. Results: The findings indicate that sustainable tourism requires balancing environmental, social, and economic dimensions, with strong emphasis on stakeholder collaboration, cultural preservation, and adaptive urban planning strategies. Novelty: The study provides a comprehensive perspective by linking urban tourism sustainability with cultural and religious dimensions alongside community-based approaches. Implications: The results suggest that policymakers and stakeholders should prioritize inclusive planning, cultural preservation, and community engagement to support long-term sustainability in urban tourism systems. Keywords: Urban Tourism, Sustainable Tourism, Community Participation, Cultural Heritage, Religious Tourism Key Findings Highlights Stakeholder collaboration supports balanced tourism development Cultural preservation strengthens long-term destination viability Integrated planning addresses environmental and social challenges
Motivasi dan Pengalaman Kerja dalam Produktivitas Karyawan Astra Lampung: Work Motivation and Experience in Astra Lampung Employee Productivity Mia Apriyanti; Hendri Dunan
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.v21i2.1489

Abstract

General Background: The automotive industry plays a significant role in Indonesia’s economic growth, requiring high employee productivity to sustain organizational performance. Specific Background: At PT. Astra International Tbk Bandar Lampung Branch, issues such as low employee motivation and varying levels of work experience were observed to affect productivity across divisions. Knowledge Gap: Previous studies report inconsistent findings regarding the relationship between work motivation, work experience, and employee productivity, particularly within regional automotive dealership contexts. Aims: This study aims to examine the relationship between work motivation and work experience on employee productivity using a quantitative associative approach. Results: Based on data from 55 employees analyzed using multiple linear regression, both work motivation and work experience show positive and significant relationships with employee productivity, supported by t-test and F-test results, although the adjusted R-squared value of 13.6% indicates that these variables explain only a small portion of productivity variation. Novelty: This study provides empirical evidence from an automotive dealership in Lampung, a context that remains underexplored in prior research. Implications: The findings suggest that while motivation and experience contribute to productivity, other factors such as work environment, leadership, and organizational culture should be considered in future research and managerial strategies. Highlights• Positive relationships identified between intrinsic drive and output levels• Professional tenure associated with improved task completion and understanding• Majority of productivity variance explained by external organizational factors KeywordsWork Motivation; Work Experience; Employee Productivity; Automotive Industry; Multiple Linear Regression

Page 71 of 76 | Total Record : 757

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