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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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The Impact of Digital Transformation on Accounting Measurement in Private Banks.: Dampak Transformasi Digital terhadap Pengukuran Akuntansi di Bank Swasta Thaer Najm Kadhim
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.v21i2.1541

Abstract

General Background: The rapid advancement of digital technologies has significantly transformed business environments and organizational processes. Specific Background: In accounting, digital transformation involves the integration of technologies such as cloud computing, artificial intelligence, and data analytics into financial systems. Knowledge Gap: Despite extensive technological adoption, limited studies comprehensively examine how multiple digital tools collectively reshape accounting practices. Aims: This study aims to analyze the role of digital transformation in redefining accounting systems and professional practices. Results: The findings indicate that digital technologies streamline accounting processes, improve data management, and support more efficient financial reporting. The integration of various digital tools also changes the role of accounting professionals toward more analytical functions. Novelty: This study provides an integrated perspective by combining multiple technological dimensions within a single analytical framework of accounting transformation. Implications: The results highlight the need for organizations to adopt structured digital strategies and develop competencies to adapt to evolving accounting environments. Keywords: Digital Transformation, Accounting Systems, Cloud Computing, Artificial Intelligence, Financial Reporting Key Findings Highlights Technological integration supports more efficient financial data processing Professional roles shift toward analytical and decision-oriented tasks Combined technological frameworks clarify structural changes in accounting
Bullying in Higher Education from a Human Rights Perspective: Pembullyan Di Perguruan Tinggi Dalam Perspektif HAM Pratama, Haikal; Juliandi, Junaidi
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.v21i2.1543

Abstract

General Background Bullying in higher education represents a complex phenomenon affecting students’ psychological, social, and academic conditions while challenging the protection of human dignity within a human rights framework. Specific Background Various legal instruments and institutional regulations exist to address violence in academic environments, yet bullying continues to occur in verbal, physical, psychological, and digital forms. Knowledge Gap The absence of a specific legal classification of bullying creates fragmented interpretation within criminal law and reveals a discrepancy between normative provisions and actual enforcement. Aims This study aims to examine bullying in higher education from a human rights perspective and evaluate existing legal policies in addressing such cases. Results The findings show that bullying constitutes a violation of fundamental rights, particularly the right to security and dignity, while legal protection remains weak due to low human rights awareness, ineffective reporting systems, strong seniority culture, and unequal power relations. Existing regulations rely on general criminal provisions, resulting in inconsistent handling and limited victim protection. Novelty This study emphasizes structural weaknesses in current legal arrangements and highlights the need for a comprehensive legal framework grounded in human rights principles. Implications Strengthening human rights-based policies, integrating character education, and establishing effective protection systems are necessary to create a safe and equitable academic environment. Highlights• Bullying categorized through general criminal provisions without specific legal definition• Victim safeguards constrained by weak reporting systems and dominant power structures• Human rights violations linked to security and dignity within academic environments KeywordsBullying; Human Rights; Legal Policy; Higher Education; Victim Protection
The Role of Tourism Marketing Strategies in Achieving a Competitive Advantage for Tourism Organizations (An Analytical Study of the Opinions of a Sample of Employees in some Excellent Hotels in Baghdad): Peran Strategi Pemasaran Pariwisata dalam Mencapai Keunggulan Kompetitif bagi Organisasi Pariwisata (Studi Analitis terhadap Pendapat Sebagian Karyawan di Beberapa Hotel Unggulan di Baghdad) Breesam, Dr. Khaleel Ibrahim Breesam
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.v21i2.1546

Abstract

General Background Tourism marketing strategies play a central role in shaping the performance and competitiveness of tourism institutions in a dynamic global environment. Specific Background The study focuses on how structured marketing strategies are applied within tourism organizations to support sectoral development and organizational positioning. Knowledge Gap Previous studies have not sufficiently clarified the relationship between strategic marketing practices and competitive positioning within specific regional tourism contexts. Aims This research aims to examine the role of tourism marketing strategies in achieving competitive advantage and supporting sector growth. Results The findings indicate that well-designed marketing strategies contribute to improved organizational positioning, customer engagement, and sector development. Novelty The study provides an integrated perspective linking marketing strategy dimensions with competitive outcomes in the tourism sector. Implications These results suggest that tourism institutions should adopt comprehensive and adaptive marketing strategies to strengthen their competitive positioning and sustain sectoral growth. Keywords: Tourism Marketing, Competitive Advantage, Strategic Management, Tourism Sector, Marketing Strategy Key Findings Highlights Structured planning supports stronger organizational positioning Customer-oriented approaches shape market competitiveness Strategy integration aligns with sector development goals
Digital Transformation and its Role in Enhancing the Security of Accounting Information An Analytical Study of the Opinions of a Sample of Accountants from Private Banks in Baghdad Governorate: Transformasi Digital dan Perannya dalam Meningkatkan Keamanan Informasi Akuntansi: Studi Analitis terhadap Pendapat Sebagian Akuntan dari Bank Swasta di Provinsi Baghdad Yaseen, Lecturer.Dr. Jasim Mohammed; Al-Zubaidi , Alaa Abd Al-hussen Omran; A. Alrawi, Prof. Dr. Hikmat
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.v21i2.1547

Abstract

General Background Digital transformation has become a central theme in modern organizations seeking to adapt to technological advancements and evolving operational environments. Specific Background This study focuses on the integration of digital transformation practices within organizational and financial systems, particularly in relation to performance and information security. Knowledge Gap Despite growing attention, limited clarity exists regarding how digital transformation interacts with organizational processes and performance outcomes in specific institutional contexts. Aims The study aims to examine the role of digital transformation in shaping organizational performance and supporting secure information systems. Results The findings indicate that digital transformation is associated with improved organizational processes, better data management, and stronger alignment with strategic objectives. Novelty The study offers a comprehensive perspective by linking digital transformation with both performance and information security considerations within organizations. Implications The results suggest that institutions should adopt structured digital strategies to optimize operational processes and ensure information security in dynamic environments. Keywords: Digital Transformation, Organizational Performance, Information Systems, Strategic Management, Information Security Key Findings Highlights Integration of technology supports structured operational processes Data management practices align with organizational objectives Security considerations are embedded within transformation strategies
The Impact of Cash Flow Management on Enhancing the Organizational Performance of Sustainable Industrial Projects. Kadhim, Anfal Sameer; Khawam , Noor Riad
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.v21i2.1553

Abstract

General Background: Contemporary industrial organizations operate in highly competitive environments requiring strong financial strategies to maintain performance and sustainability. Specific Background: Cash flow management is positioned as a central mechanism for maintaining liquidity, supporting operational continuity, and aligning financial planning with organizational goals in industrial settings. Knowledge Gap: Despite its importance, limited empirical evidence is available regarding how specific dimensions of cash flow management relate to organizational performance in sustainable industrial projects, particularly within Iraqi industrial contexts. Aims: This study examines the relationship between cash flow management and organizational performance of sustainable industrial projects, focusing on dimensions such as risk management, compliance, adaptability, strategic flexibility, financing deficit, surplus management, and future cash flow analysis. Results: Using a descriptive-analytical approach and survey data from 113 valid responses at the Kufa Cement Plant, findings reveal a significant correlation and contribution between cash flow management and organizational performance, measured through goals, profitability, and market share. Novelty: The study provides empirical evidence linking multidimensional cash flow management practices with performance outcomes in a real industrial setting. Implications: The findings support the need for structured cash flow strategies to sustain industrial operations, ensure financial stability, and strengthen long-term organizational performance in sustainable projects. Highlights:• Strong statistical relationship identified between financial liquidity practices and organizational outcomes• Empirical evidence derived from industrial sector data within a real operational environment• Multidimensional financial strategies linked to profitability, goals, and market positioning Keywords: Cash Flow Management, Organizational Performance, Sustainable Industrial Projects, Financial Strategy, Industrial Sector      
Digital Agility as a Strategic Force to Enhance Organizational Positioning Jassam, Ahmed Salah
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.v21i2.1554

Abstract

General Background: Rapid advances in information technology and digital transformation have reshaped how organizations operate and compete, particularly with the expansion of big data and cloud computing. Specific Background: Organizations are increasingly required to adopt digital approaches that differ from traditional methods to maintain and strengthen their market standing and operational processes. Knowledge Gap: Despite growing interest in digital transformation, limited clarity remains regarding how digital agility contributes to organizational positioning across institutional contexts. Aims: This study aims to examine the role of digital agility in strengthening organizational positioning and to assess the feasibility of adopting digital transformation for organizational performance. Results: Findings indicate that digital agility enables faster task completion, improves organizational efficiency, and facilitates rapid problem identification, thereby supporting stronger institutional positioning. Novelty: This study highlights digital agility as a strategic force linking operational responsiveness with institutional positioning within both corporate and academic environments. Implications: The findings suggest that organizations adopting digital agility and transformation approaches can better navigate technological change while maintaining competitive positioning and operational coherence. Highlights:• Demonstrates accelerated task processes and operational responsiveness through digital practices• Identifies organizational efficiency and rapid issue detection as key outcomes• Shows alignment between digital transformation adoption and institutional positioning Keywords: Digital Agility, Digital Transformation, Organizational Positioning, Digital Innovation, Strategic Management
Analyzing the Complementary Relationship Between the Auditor’s Commitment to Applying Isa 580 and Obtaining Audit Evidence, and Its Impact on Detecting Material Misstatements and Enhancing the Reliability of Financial reports.analyzing the Complementary R Alsaffar, Sohad Sabih; Wajar, Istiqlal Jumaah; Hussein, Noor Sabah
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.v21i2.1556

Abstract

General Background Financial reports serve as a primary source for economic decision-making, making their reliability and credibility essential, while external auditing provides assurance through sufficient and appropriate audit evidence. Specific Background Written management representations, as regulated by ISA 580, constitute a supporting component of audit evidence used by auditors to form professional opinions regarding financial statements. Knowledge Gap Despite their recognized role, limitations remain regarding the sufficiency of written representations as standalone evidence and their capacity to fully support the detection of material misstatements. Aims This study examines the relationship between auditors’ obligation to apply ISA 580 and the process of collecting audit evidence, as well as its association with identifying material misstatements in financial reports. Results The findings indicate that written management statements provide general assurances but lack sufficient supporting evidence and disclosure, functioning primarily as complementary audit tools. Weaknesses were also identified in accounting measurement and internal control systems, increasing the likelihood of misstatements. Novelty The study highlights the conditional role of written representations as supportive rather than primary audit evidence within the audit process. Implications These findings suggest the necessity for auditors to integrate written representations with other audit procedures to strengthen the reliability of financial reporting and improve audit judgment. Highlights:• Written representations provide limited evidential support without corroborating procedures• Internal control and accounting weaknesses increase misstatement risk• Audit evidence requires integration beyond formal management declarations Keywords: ISA 580, Audit Evidence, Written Management Representations, Material Misstatements, Financial Report Reliability
Implementation of the Role of Advocates in Handling and Resolving Inheritance of Adopted Children at Lutfi S.H and Partners Advocate Office Musyarrofa, Nadia Farhatul; Hendra, Mohammad; Hitaminah, Khusnul; Basri, Hasan
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.v21i2.1539

Abstract

General Background Inheritance disputes remain a major civil law issue because estate distribution often depends on contested interpretations of statutory heirship. Specific Background In cases involving adopted children, Indonesian civil inheritance law under the Civil Code prioritizes blood relations and surviving spouses, while adoption regulations emphasize child protection and administrative validity rather than automatic heir status. Knowledge Gap Limited empirical attention has been given to how advocates translate these legal rules into practical dispute handling at Lutfi S.H. and Partners Law Office. Aims This study examined advocates’ implementation in handling and resolving adopted child inheritance disputes and identified the legal standing of adopted children within the Indonesian civil inheritance system. Results The findings show that advocates work through consultation and case analysis, dispute-resolution strategy, and legal assistance and representation. Preventive work includes legal education and preparation of wills, adoption documents, and grants; repressive work includes negotiation, mediation, litigation, evidence organization, and courtroom representation. Adopted children are not automatic statutory heirs under Article 832 of the Civil Code but may receive estate portions through wills or grants, subject to legitieme portie. Novelty The study integrates empirical advocate practice with civil inheritance doctrine to explain preventive, educational, and solution-oriented legal services in adoption-related estate conflicts. Implications The findings support stronger legal planning, public legal awareness, and professional assistance to secure certainty, justice, and proportional protection in adopted child inheritance disputes. Highlights: Legal representatives use consultation, mediation, and courtroom assistance across conflict handling. The Civil Code prioritizes blood relatives and surviving spouses as statutory beneficiaries. Asset portions for non-biological minors depend on formal declarations or grant instruments. Keywords: Role of Advocates, Inheritance Disputes, Adopted Children, Civil Law, Inheritance.
Local Government Policy Initiatives in Probolinggo Regency for the Prevention and Control of HIV/AIDS Based on Probolinggo Regent Regulation No. 25 of 2016 on the Prevention and Control of HIV and AIDS Daroini, Rofilah Khasanatun; Hitaminah, Khusnul; Rohim, Abdur
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.v21i2.1542

Abstract

General Background: HIV/AIDS remains a multidimensional public health issue affecting legal, social, economic, and healthcare systems at global, national, and regional levels. Specific Background: In response to increasing HIV/AIDS concerns, the Probolinggo Regency Government enacted Regent Regulation Number 25 of 2016 as a legal framework for HIV/AIDS prevention and control through preventive, curative, and rehabilitative programs. Knowledge Gap: Previous studies have largely emphasized medical and public health perspectives, while limited empirical legal research has examined the implementation of regional HIV/AIDS regulations and the practical challenges faced by local governments. Aims: This study aims to analyze the implementation of HIV/AIDS prevention and control policies in Probolinggo Regency and identify obstacles encountered in applying Regent Regulation Number 25 of 2016. Results: Using an empirical legal method with a socio-legal approach, the study found that the local government implemented public education programs, Voluntary Counseling and Testing (VCT) services, Antiretroviral Therapy (ART), psychosocial assistance, and cross-sector coordination involving the Health Office and the AIDS Prevention Commission. However, policy implementation remains constrained by limited financial resources, inadequate healthcare personnel, weak inter-agency coordination, uneven healthcare access, insufficient monitoring systems, and persistent social stigma and discrimination against people living with HIV/AIDS. Novelty: This research integrates normative and empirical legal analysis while specifically examining the implementation of a regent regulation within the local context of Probolinggo Regency. Implications: The findings highlight the importance of strengthening institutional coordination, improving resource allocation, expanding healthcare accessibility, and increasing community awareness to support sustainable HIV/AIDS governance at the regional level. Highlights: Preventive, treatment, and rehabilitation programs were implemented through VCT, ART, and public outreach initiatives. Resource shortages, institutional coordination gaps, and healthcare accessibility barriers limited program execution. Social stigma and discrimination continued to reduce community participation in testing and treatment services. Keywords: Local Policy, HIV/AIDS, Local Government
Enforcement of Competition Law by the Indonesian Competition Commission in the Digital Market: Penegakan Hukum Persaingan Usaha oleh Komisi Persaingan Usaha Indonesia di Pasar Digital Anhar, Nur Alifiah; Daga, Pelipus Benitus; Imelda, Lie Diana
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.v21i2.1548

Abstract

General Background: Business competition law plays a central role in maintaining market efficiency, innovation, and consumer welfare within the digital economy. Specific Background: In Indonesia, the Indonesian Competition Commission (KPPU) is authorized under Law No. 5/1999 to supervise and adjudicate unfair business competition practices, including cases in digital platform markets. Knowledge Gap: Despite extensive authority, the consistency and legal certainty of KPPU decisions in digital competition cases remain contested, particularly when judicial review overturns administrative rulings. Aims: This study examines competition law enforcement by KPPU through Decision No. 13/KPPU-I/2019 involving Grab Indonesia in the online transportation sector. Results: Using a normative legal approach with decision and regulatory analysis, the study found that KPPU’s enforcement capacity has not operated optimally due to legal uncertainty, inconsistent standards of proof, and procedural obstacles during judicial review. The findings also demonstrate that digital market characteristics, including network effects and platform-based business models, complicate the application of conventional competition law principles. Novelty: This study provides a focused legal evaluation of KPPU enforcement practices in Indonesia’s digital transportation market by linking procedural disputes with substantive competition law issues in the digital economy context. Implications: The study recommends harmonizing standards of proof and strengthening legal certainty to improve competition law enforcement and regulatory adaptation in Indonesia’s rapidly evolving digital market environment. Highlights: Judicial review created inconsistencies in digital market competition rulings. Procedural barriers limited regulatory authority in platform-based cases. Network-driven market structures complicated application of Law No. 5/1999. Keywords: KPPU, Enforcement Effectiveness, Law No. 5/1999, Business Competition, Online Transportation, Decision Analysis.

Page 73 of 76 | Total Record : 757

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