cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mochammad Tanzil Multazam
Contact Email
tanzilmultazam@umsida.ac.id
Phone
-
Journal Mail Official
p3i@umsida.ac.id
Editorial Address
Universitas Muhammadiyah Sidoarjo Majapahit 666 B, Sidoarjo, East Java Indonesia
Location
Kab. sidoarjo,
Jawa timur
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 757 Documents
 72   73   74   75   76 
Worker Wage Priority in Indonesian Corporate Bankruptcy Proceedings: Prioritas Upah Pekerja dalam Kepailitan Perusahaan di Indonesia Rinoa Najwa Aurora Nindha Senduk; Ariawan Gunadi
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1585

Abstract

General Background Employment rights require strong legal protection when business failure disrupts livelihoods and statutory entitlements. Specific Background In company insolvency, employees often face unpaid salaries, severance pay, and other employment-related claims while asset distribution is managed through bankruptcy proceedings. Knowledge Gap Although national regulations place employees as preferred creditors and Constitutional Court Decision Number 67/PUU-XI/2013 strengthens salary payment priority, implementation still faces unresolved practical barriers. Aims This study analyzes legal protection for employees in company insolvency and examines obstacles affecting the fulfillment of employment rights. Results The findings show that protection is normatively regulated through constitutional provisions, manpower law, job creation law, and bankruptcy law. Employees are recognized as preferred creditors whose salaries and related entitlements should receive priority. However, implementation is constrained by conflicts between labor and bankruptcy norms, insufficient bankruptcy assets, lengthy proceedings, weak trustee supervision, and limited employee understanding of legal rights. Novelty This study highlights the gap between normative creditor preference and actual rights fulfillment in insolvency practice. Implications Regulatory harmonization, stronger supervision, and clearer legal certainty are required to ensure fair payment of employment entitlements. Highlights: Employees are legally positioned above ordinary claimants. Asset shortages and long proceedings delay entitlement fulfillment. Harmonized rules and stronger trustee monitoring are necessary. Keywords: Legal Protection, Workers, Corporate Bankruptcy.
Artificial Intelligence and its Applications from a Financial and Monetary Perspective - Iraq a Case Study Mohammed Medlool Ali Al-Sultani; Hiba Saad Abdul Jabbar; Nooraldeen Sabah Mahdi Kamalaldeen
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.v21i2.1586

Abstract

General Background: Artificial intelligence has emerged as a transformative technology of the Fourth Industrial Revolution and has increasingly become integrated into economic, financial, and monetary activities worldwide. Specific Background: Financial institutions are adopting artificial intelligence to improve operational efficiency, support decision-making, strengthen fraud detection, enhance customer services, and facilitate financial management processes. Knowledge Gap: Despite the growing adoption of artificial intelligence in financial systems, limited studies have comprehensively examined its financial and monetary applications within the Iraqi context and its potential contribution to public financial management. Aims: This study aims to examine the concept of artificial intelligence, identify its major applications in financial and monetary activities, and explore its role in supporting financial development in Iraq. Results: The study found that artificial intelligence contributes to risk assessment, fraud detection, anti-money laundering activities, customer service, investment management, financial planning, and public financial administration. Statistical indicators also show substantial growth in digital financial infrastructure in Iraq, including automated teller machines, point-of-sale devices, electronic cards, bank accounts, and digital wallets between 2017 and 2024. Novelty: The study combines theoretical and practical perspectives by linking artificial intelligence applications with monetary and financial developments in Iraq. Implications: The findings highlight the growing importance of artificial intelligence in improving financial performance, supporting financial governance, strengthening digital transformation, and facilitating efficient monetary and financial operations. Keywords: Artificial Intelligence, Financial Systems, Monetary Systems, Digital Banking, Financial Technology Key Findings Highlights Electronic financial infrastructure recorded substantial growth during the study period. Intelligent technologies support fraud prevention and regulatory compliance activities. Advanced computational models facilitate auditing and public resource management.
Non Financial Disclosure and Financial Performance in UAE Industrial Companies Ali Fadhil Jaber; Auday Safa-Aldeen Fadhil
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1588

Abstract

General Background: Integrated reporting combines financial and non-financial information to provide a comprehensive view of corporate performance. Specific Background: UAE industrial companies have increasingly adopted integrated reporting practices to improve disclosure quality. Knowledge Gap: Limited evidence exists regarding the relationship between non-financial disclosure and financial performance in UAE industrial companies. Aims: This study examines the relationship between non-financial disclosure in integrated reports and financial performance measured by earnings per share (EPS) and current liquidity during 2016–2024. Results: The findings reveal a positive and statistically significant relationship between non-financial disclosure and both EPS and current liquidity. ARDL analysis indicates a significant long-run positive relationship with current liquidity, while the long-run relationship with EPS is not statistically significant. Novelty: The study applies International Integrated Reporting Council disclosure dimensions and ARDL estimation to UAE industrial companies over an extended period. Implications: The findings support greater emphasis on non-financial disclosure and the monitoring of integrated reporting practices to provide more comprehensive information for stakeholders and financial decision-making. Highlights: • Non-financial reporting practices showed a positive association with earnings per share among UAE industrial companies.• Integrated report disclosures were positively linked to current liquidity in both short-term and long-term analyses.• Disclosure levels increased substantially following the adoption of integrated reporting practices within the sampled firms. Keywords: Integrated Reporting, Non Financial Disclosure, Financial Performance, Earnings Per Share, Current Liquidity
The impact of financial solvency and corporate risk management on achieving financial stability: An applied study in the Iraqi insurance market Noor Ali Salman
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1589

Abstract

General Background: Financial stability is crucial for insurance companies to meet obligations and sustain operations. Specific Background: Insurance companies face various risks, making enterprise risk management and solvency important factors in maintaining stability. Knowledge Gap: Limited evidence exists on the relative contribution of solvency and enterprise risk management to the financial stability of Iraqi insurance companies. Aims: This study examined the roles of solvency and enterprise risk management in the financial stability of two Iraqi insurance companies using the Autoregressive Distributed Lag (ARDL) model. Results: The findings revealed that solvency had no significant effect on financial stability in either the short run or the long run. In contrast, enterprise risk management, represented by the retention ratio, showed a significant positive contribution to long-term financial stability. The error correction term confirmed a stable long-run relationship among the variables. Novelty: The study provides evidence from the Iraqi insurance sector by jointly analyzing solvency and enterprise risk management within a dynamic framework. Implications: The results suggest that financial stability relies more on effective risk management than on capital adequacy alone, emphasizing the importance of sound risk governance in insurance companies. Keywords: Enterprise Risk Management, Financial Stability, Insurance Companies, Solvency, ARDL Model Key Findings HighlightsRisk retention practices were associated with stronger long-term organizational sustainability.Capital adequacy alone was insufficient to explain variations in stability indicators.Equilibrium adjustment mechanisms confirmed persistent relationships among the examined variables.
Proactive Behavior Drives Strategic Capacity Building in Baghdad Hotels Salah Mahdi Akfour
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1591

Abstract

General Background: Strategic capabilities are essential for organizations operating in dynamic environments. Specific Background: Hotels in Baghdad face limitations in strategic capabilities and the adoption of proactive behavioral practices. Knowledge Gap: Limited evidence exists regarding the relationship between proactive behavior and strategic capacity building in the Iraqi hotel sector. Aims: This study examines the role of proactive behavior in building strategic capabilities in selected hotels in Baghdad. Results: Based on data from 40 hotel leaders, the findings indicate a significant relationship between proactive behavior and strategic capacity building. Individual innovation, personal initiative, and responsibility-taking contributed substantially to capability development, while proactive personality showed a relatively limited contribution. Novelty: The study integrates the dimensions of proactive behavior and strategic capabilities within the context of Baghdad hotels. Implications: Strengthening proactive behavioral practices can support cognitive, absorptive, and transformational capabilities, thereby improving organizational competitiveness and development. Highlights: • Significant association was identified between proactive behavior dimensions and strategic capability development in Baghdad hotels.• Individual innovation and responsibility-taking emerged as major contributors to organizational capability formation.• Personal initiative supported the development of cognitive, absorptive, and transformational capacities within hotel organizations. Keywords: Proactive Behavior, Strategic Capabilities, Individual Innovation, Personal Initiative, Hotel Management
Econometric Models for Forecasting Tourism Demand in Iraq Amid Security Stability Variables (2010-2025) Auday Sabeeh Lazim
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1594

Abstract

General Background: Tourism has become an important contributor to economic diversification and regional development, particularly in countries with significant cultural and historical resources. Specific Background: Iraq possesses substantial tourism potential; however, fluctuations in security conditions have historically influenced tourism demand and complicated long-term planning efforts. Knowledge Gap: Previous studies have often examined tourism demand or security conditions separately, while limited research has integrated security stability variables into advanced tourism forecasting models for Iraq. Aims: This study aims to analyze the relationship between security stability and tourism demand in Iraq and to forecast tourist arrivals for the period 2026–2030 using an econometric approach. Results: The findings reveal a strong and statistically significant positive relationship between security stability and tourism demand. The ARIMAX model demonstrated its suitability for forecasting tourism demand and projected a continued increase in tourist arrivals, potentially reaching approximately 11 million visitors by 2030 under conditions of sustained stability. Novelty: The study integrates a quantitative security stability index with an ARIMAX forecasting model to examine tourism demand within the Iraqi context. Implications: The results suggest that maintaining security stability, strengthening tourism infrastructure, and accelerating digital transformation are essential for supporting future tourism growth and effective tourism planning in Iraq. Keywords: Tourism Demand, Security Stability, ARIMAX Model, Tourism Forecasting, Iraq Key Findings Highlights Strong positive association was identified between safety conditions and visitor arrivals. The selected econometric approach produced reliable medium-term projections. Tourist numbers are expected to continue rising under sustained national stability.
Impact Of The German Agency For International Cooperation And Intervention Programs On Sustainable Agribusiness Development In Nigeria Musa Zakari; Lugud Mumen
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1598

Abstract

General Background: Sustainable agribusiness development has become a major priority for improving food security, productivity, competitiveness, climate resilience, and rural economic growth. Specific Background: In Nigeria, the German Agency for International Cooperation (GIZ) has implemented intervention programmes focusing on capacity-building, value-chain training, agricultural innovation, and market-linkage support to address persistent agribusiness challenges. Knowledge Gap: Despite the scale of these interventions, limited empirical evidence exists regarding their direct contribution to sustainable agribusiness development in Nigeria. Aims: This study evaluated the contribution of GIZ intervention programmes to sustainable agribusiness development, with particular emphasis on capacity-building, value-chain training, agricultural innovation, and market-linkage support. Results: Using survey and documentary research designs, data were collected from agribusiness stakeholders, farmers, cooperative leaders, and extension officers. Findings revealed that capacity-building and value-chain training significantly improved sustainable agribusiness productivity (p=0.000), while agricultural innovation and market-linkage support significantly increased agribusiness competitiveness (p=0.000). The regression model explained 61.0% of the variation in sustainable agribusiness development. Novelty: The study provides direct empirical evidence linking GIZ-specific intervention programmes with sustainable agribusiness outcomes in Nigeria. Implications: The findings support the expansion of capacity-building initiatives, innovation support, market-linkage mechanisms, and climate-smart agricultural interventions as strategies for promoting sustainable agribusiness development and agricultural transformation in Nigeria. Keywords: Agribusiness Development, Capacity Building, Agricultural Innovation, Market Linkage Support, Sustainable Agriculture Key Findings Highlights Capacity-building activities strengthened productivity among agribusiness beneficiaries. Innovation-oriented interventions supported stronger competitive performance. Development cooperation initiatives contributed to long-term agricultural transformation.

Page 76 of 76 | Total Record : 757

 72   73   74   75   76 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 21 No. 3 (2026): Agustus Vol. 21 No. 2 (2026): May Vol. 21 No. 1 (2026): February Vol. 20 No. 4 (2025): November Vol. 20 No. 3 (2025): August Vol. 20 No. 2 (2025): May Vol. 20 No. 1 (2025): February Vol. 19 No. 4 (2024): November Vol. 19 No. 3 (2024): August Vol. 19 No. 2 (2024): May Vol 19 No 2 (2024): May Vol. 19 No. 1 (2024): February Vol. 18 No. 4 (2023): November Vol. 18 No. 3 (2023): August Vol. 18 No. 2 (2023): May Vol 18 No 1 (2023): February Vol. 18 No. 1 (2023): February Vol. 17 (2022): November Vol 16 (2022): August Vol. 16 (2022): August Vol 15 (2022): May Vol. 15 (2022): May Vol 14 (2022): February Vol. 13 (2021): November Vol 13 (2021): November Vol 12 (2021): August Vol. 12 (2021): August Vol 11 (2021): May Vol 10 (2021): February Vol 9 (2020): November Vol 8 (2020): August Vol 7 (2020): May Vol 6 (2020): February Vol 2 No 2 (2019): February Vol 5 (2019): November Vol 4 (2019): August Vol 3 (2019): May Vol 2 No 1 (2018): November Vol. 1 No. 4 (2018): August Vol. 1 No. 3 (2018): May Vol 1 No 2 (2018): February Vol 1 No 1 (2017): November More Issue