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Mochammad Tanzil Multazam
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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 771 Documents
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Determinants of University Research Output in Iraq: Estimating the Elasticities of Public Expenditure and Institutional Governance Using an Asymmetric NARDL Model, 2004–2025 Iqbal Hashem Mutashar; Afiefa B. Showket AL-Lami
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.v21i3.1592

Abstract

General Background: Research productivity is an important indicator of university performance and knowledge creation. Specific Background: Despite rising higher education expenditure, enrollment, and institutional expansion in Iraq during 2004–2025, research output growth remained relatively limited. Knowledge Gap: Previous studies have not developed a sector-specific measure of institutional deterioration in Iraqi higher education or examined its asymmetric relationship with research output. Aims: This study analyzes the roles of institutional integrity, credential quality, and public expenditure in determining university research output using a NARDL approach and a newly developed Credential Integrity Erosion Index (CIEI). Results: The findings indicate cointegration among the variables and show that institutional integrity and credential quality have stronger associations with research productivity than public expenditure. Institutional deterioration also generates larger and more persistent output losses than institutional improvement can restore. Novelty: The study introduces the CIEI and applies an asymmetric NARDL framework to Iraqi higher education. Implications: Improving institutional quality and credential verification systems is more critical than increasing expenditure alone for strengthening university research productivity. Highlights: • Institutional integrity and credential quality exhibit stronger relationships with research productivity than funding levels. • Institutional deterioration produces larger and more persistent publication losses than equivalent institutional improvements can recover. • The Credential Integrity Erosion Index offers a sector-specific framework for evaluating academic credential erosion in higher education. Keywords: Institutional Integrity, Credential Quality, Research Productivity, NARDL Model, Higher Education Economics
Public Asset Governance Guide Requirements and Government Transparency and Disclosure Hala Abd al Hadi Yahya
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.v21i3.1593

Abstract

General Background Evaluating the operational alignment of supreme audit institutions with international public sector accounting standards is essential for sustainable development. Specific Background However, a significant execution gap persists regarding how international frameworks are integrated into localized state accounting procedures. Knowledge Gap This study evaluates the compliance level of the Federal Board of Supreme Audit with the International Organization of Supreme Audit Institutions public asset governance framework. Aims Analyzing a 224-respondent survey via SPSS V26 and AMOS V26, the empirical framework examines structural correlation models. Results The empirical assessment reveals a moderate compliance rate of 59.9% to 72.2% across governance indicators, with structural equation modeling confirming a significant positive regression effect on public sector accounting openness. Novelty Shifting to a proactive lifecycle asset management framework directly minimizes operational risk. Implications State institutions must establish an integrated strategic policy ecosystem to secure long-term fiscal sustainability.   Keywords: Public Asset Governance, GUID 5260, Transparency and Disclosure, Supreme Audit Institutions, Fiscal Sustainability   Key Findings Highlights The federal audit authority exhibits a moderate compliance rate varying between 59.9% and 72.2% across the eleven public sector indicators. Structural equation modeling confirms a significant positive regression relationship between framework implementation and government unit accountability. Post-implementation auditing methods create clear strategic gaps compared to the proactive lifecycle asset management approach.
Discounts Facilities And Service Quality Determine Consumer Purchasing Decisions At Mixue: Potongan Harga Fasilitas Dan Kualitas Pelayanan Menentukan Keputusan Pembelian Konsumen Mixue Cha Cha Febiana; I Gusti Agung Sasih Gayatri; I Dewa Ayu Tita Permata Tabita
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.v21i3.1595

Abstract

General Background The culinary business sector in Indonesia experiences continuous growth, driven by buyer demand for fast food and diverse beverage products. Specific Background Within this competitive industry, franchises attract buyers by offering affordable products, comfortable physical environments, and reliable staff assistance. Knowledge Gap Although promotional pricing, store environments, and staff reliability are known drivers of buyer behavior, their specific dominance and combined role in shaping transactions at regional franchise outlets remain underexplored due to varying buyer characteristics. Aims This quantitative study analyzes how price cuts, physical amenities, and staff assistance shape buyer choices at Dauhwaru and Pergung franchise locations in Jembrana Regency. Results Multiple linear regression analysis of 30 respondents reveals that price cuts, physical amenities, and staff assistance each positively and significantly determine buyer choices. Furthermore, these three factors simultaneously dictate overall buyer transactions. Novelty The research uniquely identifies that financial promotions, specifically price cuts, act as the most dominant determinant for buyers compared to the physical store environment and staff interactions. Implications Franchise management must strategically maintain attractive financial promotions while simultaneously upgrading store environments and employee standards to secure continuous sales in a highly competitive market. Highlights Price cuts act as the most dominant factor in shaping buyer choices. Comfortable physical amenities significantly encourage positive transaction outcomes. Reliable employee assistance simultaneously works with other variables to secure sales. Keywords Discounts; Facilities; Service Quality; Purchasing Decisions; Culinary Franchise
The Role of Accounting in Supporting the Transition Toward Renewable Energy Suhad Dakhil Jaafar Tajuldeen
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.v21i3.1596

Abstract

General Background: Global climate change necessitates a rapid transition from fossil fuels to renewable energy. Specific Background: While global energy sectors shift toward sustainability, developing nations like Iraq face unique challenges due to their heavy oil dependency and lack of integrated sustainability infrastructure. Knowledge Gap: Iraq’s significant renewable potential is hindered by an underdeveloped understanding of how accounting frameworks can bridge financial reporting and environmental sustainability. Aims: This research examines the critical role of accounting in facilitating Iraq's transition toward renewable energy by identifying systemic obstacles and institutional opportunities. Results: The study demonstrates that sustainability accounting, carbon reporting, and life-cycle costing improve transparency, optimize capital allocation, and mitigate investment risks. Novelty: This research provides a specialized framework detailing how modern accounting instruments previously underutilized in rentier economies can serve as strategic enablers for energy diversification in Iraq. Implications: Adopting standardized environmental accounting practices can improve institutional capacity, foster investor trust, and establish the financial ecosystem necessary for achieving long-term renewable energy objectives and economic stability. Highlights: Modern accounting methodologies serve as essential diagnostic tools to accurately assess the financial viability and environmental performance of renewable infrastructure projects. The implementation of standardized disclosure frameworks addresses institutional information gaps, thereby reducing risk perception and attracting sustainable foreign investment into the Iraqi market. Transitioning toward integrated reporting allows policymakers to better align energy strategies with global sustainable development goals while simultaneously reducing reliance on volatile fossil fuel revenues. Keywords: Green Accounting, Renewable Energy, Sustainability Reporting, Iraq Energy Sector, Carbon Accounting
Dispute Resolution in Private Land Sales under Indonesian Agrarian Law: Penyelesaian Sengketa dalam Penjualan Tanah Swasta Berdasarkan Hukum Agraria Indonesia Atika Rahmawati; Muhammad Islahuddin
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.v21i3.1599

Abstract

General Background: Legal certainty in Indonesian land administration depends on properly documented and formally registered transfers of land rights. Specific Background: Under-the-table land sale practices remain common because they are often based on trust, lower cost, simpler procedures, and limited public understanding of formal land registration requirements. Knowledge Gap: Previous studies have mainly examined land registration certainty, transaction consequences, and general agrarian dispute protection, while specific dispute resolution mechanisms for informal land sales under Article 26 of Law Number 5 of 1960 remain limited. Aims: This study aimed to analyze dispute resolution for transfers of land rights through informal sale transactions based on Indonesian agrarian law. Results: Using normative juridical research with statutory and conceptual approaches, the study found that informal land sale agreements may remain binding under civil contract law when they meet agreement validity requirements. However, such transactions cannot be formally registered because they lack a Land Deed Official deed and do not meet Article 26 of Law Number 5 of 1960 and Article 37 paragraph (1) of Government Regulation Number 24 of 1997. Their evidentiary strength is limited, and disputes may be resolved through non-judicial or judicial mechanisms, with negotiation generally pursued first before litigation. Novelty: This study specifically links informal land sale disputes with Article 26 of Indonesian agrarian law and available settlement pathways. Implications: The findings emphasize compliance with formal deed and registration procedures to secure legal certainty, protect parties, and validate land rights transfer. Highlights: Civil agreements remain binding when validity requirements are fulfilled. Missing PPAT deed blocks administrative recognition. Negotiation generally precedes litigation in settlement practice Keywords: Under the Table Land Sale, Land Rights, Sale and Purchase Agreement, Transfer of Land Rights
The Impact of Dynamic Interactions of Budget Deficits on Human Development Services (Social and Personal Services) in the Iraqi Economy Mustafa Nawfal Wajeeh
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.v21i3.1600

Abstract

General Background: The Iraqi economy relies heavily on volatile oil revenues, leading to significant fluctuations in public fiscal management. Specific Background: Public budget management is intrinsically linked to the provision of essential Human Development Services, including social welfare, education, and health. Knowledge Gap: Despite the critical role of these services, the dynamic relationship between fiscal deficits and the provision of social and personal services remains insufficiently quantified in the Iraqi context. Aims: This research measures the impact of budget deficits on Human Development Services in Iraq using the Autoregressive Distributed Lag (ARDL) model for the period 2004–2022. Results: Findings reveal a significant inverse relationship; a one-billion-dinar increase in the fiscal deficit causes a long-term reduction of approximately 0.38 billion dinars in service production due to project delays and suspended support programs. Novelty: The study provides a precise empirical model quantifying the fiscal-social trade-off in a rentier economy, highlighting the slow 11% annual corrective response of social infrastructure to financial shocks. Implications: Policymakers must prioritize funding for vital health and education sectors and diversify revenue streams to decouple human development from oil-price-induced fiscal instability, thereby ensuring financial sustainability. Highlights: Fiscal deficits trigger immediate project suspensions and reduced maintenance in vital social infrastructure. The service sector exhibits a sluggish recovery mechanism, requiring nearly a decade to fully correct short-term financial imbalances. Over-reliance on extractive industry revenues creates structural vulnerability, hindering long-term social welfare stability. Keywords: Budget Deficit; Fiscal Policy; Human Development Services; Iraqi Economy; ARDL Model
The Role of Flexible Budgeting in Enhancing Financial Performance Efficiency in Industrial Companies Mohammed Challoob Alwan
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.v21i3.1602

Abstract

Volatile economic environments require adaptive corporate accounting frameworks to secure resource distribution efficiency. General Background Conventional static budgeting systems frequently fail to accommodate sudden market developments, generating severe operational misalignments. Specific Background This rigidity undermines short-term planning accuracy and distorts corporate resource allocation within manufacturing enterprises. Knowledge Gap This study examines the strategic utility of variable financial tracking systems within industrial organizations experiencing revenue instability. Aims The empirical design evaluates operational data collected from accounting managers and internal control specialists across major corporate entities, utilizing Spearman correlation and linear regression analysis. Results The statistical findings reveal a strong direct correlation ($r = 0.804$) between flexible budget deployment and financial performance efficiency, particularly regarding departmental resource distribution. Linear regression models confirm that systematic cost separation into fixed and variable components significantly drives variance minimization and reduces operational waste. Novelty This evidence proves that moving beyond rigid assumptions to a dynamic multi-level volume framework directly mitigates corporate exposure to market fluctuations. Implications Consequently, corporate administrators must integrate automated reporting technologies and expand technical accounting capabilities to preserve long-term financial stability and operational viability. Keywords: Flexible Budget, Financial Performance, Industrial Companies, Variance Analysis, Cost Control   Key Findings Highlights Empirical assessments confirm a strong direct correlation of 0.804 between variable budget application and structural performance efficiency. Structured cost separation into fixed and variable classes serves as the primary driver for successful corporate tracking. Linear regression models verify that dynamic multi-level planning systems systematically minimize cost variances and operational waste.
The Relationship Between Quality Costs And The Quality In Higher Education And Its Reflection On The Quality Level Of Iraqi Universities Mohammed Hazim Alghazali
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.v21i3.1604

Abstract

General Background: Higher education institutions continuously seek effective approaches to improve educational quality, institutional performance, and stakeholder satisfaction. Specific Background: E-governance and quality cost management have emerged as important mechanisms for supporting administrative efficiency and quality improvement within universities. Knowledge Gap: Although previous studies have examined governance and quality management separately, limited attention has been given to the mediating role of quality costs in the relationship between e-governance and higher education quality. Aims: This study aimed to examine the relationships among e-governance, quality costs, and quality in higher education and to determine the mediating role of quality costs. Results: Data collected from faculty members at the University of Mosul showed significant positive relationships among the study variables. E-governance explained a substantial proportion of variation in higher education quality and quality costs. The findings also revealed that quality costs partially mediated the relationship between e-governance and higher education quality. Novelty: The study integrates e-governance, quality costs, and higher education quality within a single analytical framework in Iraqi universities. Implications: The findings suggest that universities should strengthen e-governance practices, quality assurance systems, staff training, and quality cost management to support continuous improvement and sustainable institutional development. Keywords: E-Governance, Quality Cost, Higher Education Quality, Quality Management, University Performance Key Findings HighlightsQuality cost dimensions showed significant associations with educational performance indicators.Governance practices contributed substantially to institutional improvement outcomes.Cost management acted as an intermediary mechanism linking administrative processes with educational excellence.
Hotel Accounting Systems for Reducing Errors and Financial Corruption Israa Faisal Hameed Abdul Kareem
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.v21i3.1605

Abstract

General Background: Hotel operations require reliable accounting systems to manage financial activities and maintain organizational control. Specific Background: Accounting errors and financial corruption remain challenges in hotel management despite the use of accounting systems. Knowledge Gap: Empirical evidence on the role of hotel accounting dimensions in reducing these problems remains limited. Aims: This study investigates the contribution of hotel accounting systems to reducing errors and financial corruption in Al-Mansour International Hotel and Baghdad Hotel. Results: Findings from 75 employees show a strong positive relationship between hotel accounting systems and the reduction of errors and financial corruption (r = 0.782), with hotel accounting explaining 53.4% of the variance (R² = 0.534). Strategic management was identified as the most significant dimension. Novelty: The study evaluates financial supervision, cost and pricing controls, and strategic management within a unified hotel accounting framework. Implications: Strengthening hotel accounting systems can support transparency, governance, and the prevention of financial irregularities in hotel organizations. Highlights: • Strong positive correlation was identified between hotel accounting systems and lower levels of errors and financial corruption.• Hotel accounting accounted for 53.4% of the variation associated with financial and administrative corruption.• Strategic management emerged as the leading dimension in supporting corruption reduction initiatives. Keywords: Hotel Accounting Systems, Financial Corruption, Accounting Errors, Strategic Management, Internal Control Systems      
Role of Financial Technology and Electronic Auditing in Developing Accounting Measurement Methods for Digital Assets and Cryptocurrencies Ridha Mohanad Al-Salman; Hashim Haydar Al-Sarraf; Ilham Abdul Hussein; Karrar Saleem Hameedi
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.v21i3.1606

Abstract

General Background: The rapid expansion of digital assets and financial technology has created new challenges for accounting measurement, auditing practices, and financial reporting systems. Specific Background: Traditional accounting approaches often face difficulties in recognizing, measuring, and disclosing digital assets due to their unique technological and economic characteristics. Knowledge Gap: Despite growing interest in digital assets, limited empirical evidence exists regarding the combined role of financial technology and electronic auditing in developing accounting measurement practices. Aims: This study examines the role of financial technology and electronic auditing in developing accounting measurement for digital assets. Results: The findings indicate strong positive relationships among financial technology, electronic auditing, and accounting measurement development. Regression analysis shows that financial technology and electronic auditing significantly contribute to accounting measurement development, with financial technology demonstrating the stronger contribution. The model explains 70.5% of the variation in accounting measurement development. Novelty: The study integrates financial technology and electronic auditing within a single framework to explain improvements in accounting measurement for digital assets. Implications: The findings support the development of specialized accounting standards, advanced electronic auditing systems, digital infrastructure, and professional training programs to improve the measurement, disclosure, and auditing of digital assets. Keywords: Financial Technology, Electronic Auditing, Digital Assets, Accounting Measurement, Blockchain Accounting Key Findings Highlights Financial technology showed the strongest contribution to measurement development. Audit digitalization supported greater data verification and transparency. The proposed model explained a substantial proportion of variance in reporting practices.

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