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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 793 Documents
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Accounting Digitalization and Environmental-Social Disclosure in Sustainable Organizations: Evidence from Al-Furat Al-Awsat University Redha Abd Al-Khadr Hammoud
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.v21i3.1612

Abstract

General Background: Organizations increasingly face mounting pressure to provide comprehensive sustainability reporting beyond traditional financial statements, encompassing carbon footprints, labor conditions, and governance practices. Specific Background: This shift coincides with the rapid digitalization of accounting systems, which integrate cloud platforms, AI-assisted analytics, and ERP environments to streamline data processing. Knowledge Gap: It remains unclear whether accelerating accounting digitalization genuinely reinforces environmental and social disclosure or if these concurrent trends operate independently. Aims: This study investigates the effect of accounting digitalization on the quality and scope of environmental and social performance disclosure at Al-Furat Al-Awsat University in Iraq. Results: Surveying 100 accounting faculty, the study confirms a very strong positive correlation (r = 0.820), with a single-predictor regression model explaining 67.2% of the variance in disclosure scores. Data integration emerged as the most critical driver of disclosure quality. Novelty: By focusing on the underrepresented Iraqi institutional context, the research provides empirical evidence that technical accounting infrastructure is a prerequisite for credible non-financial reporting. Implications: The findings suggest that organizations must prioritize unified data integration and structured staff training over hardware upgrades to effectively leverage digital systems for sustainability reporting, rather than treating such disclosures as separate, manual tasks. Highlights: Accounting digitalization is a significant predictor of high-quality environmental and social disclosure. Data integration represents the highest-leverage intervention for improving non-financial reporting transparency. Information security and staff competencies remain the most critical areas requiring institutional investment. Keywords: Accounting Digitalization, Environmental Disclosure, Social Performance, Sustainable Organizations, Al-Furat Al-Awsat University  
Empowerment And Compensation Predict University Employee Organizational Commitment Kareem Salman Jebur; Mazin Talib Jard
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.v21i3.1601

Abstract

General Background Higher education institutions require adaptive human resource management to meet escalating global demands. Specific Background Compensatory services and administrative decentralization are pivotal for directing staff motivation and institutional efficiency. Knowledge Gap Limited empirical research investigates the integrative relationship between these dimensions within specialized science colleges in Iraq. Aims This study explores how compensation and empowerment predict motivation and commitment among personnel at the College of Science, University of Al-Qadisiyah. Results A survey of 120 staff reveals both human resource practices positively associate with occupational motivation. Notably, administrative empowerment is a significantly stronger predictor of organizational commitment than compensation. Affective commitment forms the primary bond, while indirect material compensation scored highest among rewards. Novelty This research provides a validated empirical model bridging compensation, empowerment, and psychological motivation to explain institutional allegiance in a localized academic setting. Implications University leaders must prioritize administrative decentralization and link material rewards to transparent performance criteria to secure sustained academic excellence. Highlights: Administrative empowerment predicts institutional allegiance more strongly than monetary rewards. Affective commitment forms the primary psychological bond for university personnel. Decentralized operational authority directly drives motivation and sustained institutional efficiency. Keywords: Administrative Empowerment, Compensatory Services, Occupational Motivation, Organizational Commitment, Higher Education
TikTok Shop Features and Consumer Purchase Decisions in Kuta Bali: Fitur TikTok Shop dan Keputusan Pembelian Konsumen di Kuta Bali Wafiqah Wafiqah; Deddy Junaedi
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.v21i3.1607

Abstract

General Background: Digital technology has changed how consumers search for product information and conduct online transactions. Specific Background: TikTok Shop integrates short video content, direct interaction, and shopping features in one application, making it relevant to consumer purchase decisions in Kecamatan Kuta, Kabupaten Badung, Bali. Knowledge Gap: Prior research has discussed TikTok marketing, sales strategies, digital consumer behavior, product quality, price perception, and brand image, but has not fully explained consumer experiences in using TikTok Shop features through a qualitative approach in this location. Aims: This study aimed to analyze the use of digital technology in consumer purchase decision making and identify factors that encourage and inhibit purchases through TikTok Shop. Results: Interviews, observation, and documentation involving six informants showed that product video presentation, buyer reviews, live streaming, and products appearing on the For You Page helped consumers obtain information and build confidence before purchasing. Encouraging factors included discounts, free shipping, application ease of use, and viral products. Inhibiting factors included mismatch between product and description, unsatisfactory quality, delivery delays, and low trust in sellers. Novelty: The study provides a descriptive qualitative account of how specific TikTok Shop features are used by consumers during purchase decision making in Kuta. Implications: Sellers need to combine promotional strategies with product quality, accurate descriptions, reliable delivery, and consumer trust building. Highlights: FYP exposure helped users obtain item information. Discounts, free shipping, and viral items encouraged transactions. Mismatch, poor quality, delays, and low seller trust discouraged buying. Keywords: Digital Technology, TikTok, Consumer Purchase Decisions
Service Quality Determines Customer Revisit Intention In Local Beauty Clinics: Kualitas Pelayanan Menentukan Minat Berkunjung Kembali Pelanggan Pada Klinik Kecantikan Lokal Sahmita Dewi Andini; Helena Ni Gusti Ayu Putu Pusparini; Komang Sudarsana
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.v21i3.1608

Abstract

General Background The beauty service industry experiences rapid growth and intense market competition globally and locally. Specific Background Local beauty enterprises utilize digital marketing, varied pricing, and service management to attract and retain consumers in a saturated market. Knowledge Gap Previous literature predominantly examines these marketing components individually rather than simultaneously within the context of local beauty service establishments. Aims This study analyzes the simultaneous and partial roles of social media strategy, price, and service quality on consumer revisit intention at Fahira Lash Lelateng. Results Multiple linear regression analysis of fifty respondents reveals that service quality significantly and positively drives revisit intention. Conversely, social media strategy and pricing demonstrate significant negative correlations with consumer return decisions. Simultaneously, these three variables account for 74.3% of the variance in customer retention. Novelty This research reveals that tangible service experiences heavily outweigh digital marketing and pricing perceptions in retaining beauty service clientele. Implications Beauty service management must prioritize tangible service excellence while recalibrating digital content and pricing structures to align with actual consumer expectations and build sustainable loyalty. Highlights Service quality functions as the primary determinant for retaining beauty service clientele. Digital marketing strategies show a negative correlation with consumer return decisions. Elevated pricing perceptions significantly deter customers from repeating their beauty treatments. Keywords Service Quality; Revisit Intention; Social Media Strategy; Beauty Services; Pricing Perception
Pricing Strategies and Physical Functions Dictate Customer Loyalty in Staple Commodities: Strategi Harga dan Fungsi Fisik Menentukan Loyalitas Pelanggan pada Komoditas Pokok Sinta Azhari; Lambok Manurung; Amril Amril
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.v21i3.1609

Abstract

General Background Sustaining consumer commitment in staple commodities like eggs is crucial for distributors. Specific Background Despite intense price wars and higher pricing, Rumah Telur Martubung successfully maintains a strong customer base. Knowledge Gap Previous literature frequently distorts marketing mix influences by conflating promotional variables with service quality, failing to isolate the direct impact of physical characteristics and affordability on action loyalty. Aims This study analyzes the partial and simultaneous effects of product quality and pricing on customer loyalty at Rumah Telur Martubung. Results Multiple linear regression on 60 respondents reveals that both variables positively and significantly dictate loyalty, contributing 48.5% to its variance, with pricing demonstrating dominant partial influence over repurchase decisions. Novelty This research focuses exclusively on the value-for-money ratio, proving that economic utility calculation supersedes emotional brand attachment in homogeneous staple markets. Implications Management must synchronize price adjustments with strict quality control and intensive sorting to maintain long-term action loyalty. Highlights Consumers calculate economic utility rather than developing emotional brand attachment in homogeneous staple markets. Pricing demonstrates dominant influence over repurchase decisions compared to physical product characteristics. Price adjustment policies must synchronize with strict quality control and intensive physical sorting. Keywords Action Loyalty; Value For Money; Staple Commodities; Product Quality; Pricing Strategies
An Analysis of Talent Retention Strategies Amid the “Quiet Quitting” Phenomenon Among Generation Z Employees : Analisis Strategi Retensi Talenta di Tengah Fenomena Quiet Quitting Pada Karyawan Generasi Z Dwi Prasetyo
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.v21i3.1613

Abstract

General Background: Talent retention is a strategic HRM issue as Generation Z enters the workforce with distinct expectations. Specific Background: This study examines quiet quitting among Generation Z employees in Tasikmalaya Regency. Knowledge Gap: Qualitative evidence on Gen Z quiet quitting in Indonesian regional organizations remains limited. Aims: This study identifies quiet quitting triggers, retention challenges, effective strategies, and a contextual retention model. Results: Interviews with seven Gen Z employees and four HRD supervisors show that quiet quitting is triggered by insufficient recognition, disproportionate workload, unclear career paths, and value-culture misalignment. Effective retention strategies include structured mentoring, flexible work arrangements, transparent career pathways, open feedback culture, and competence development. Novelty: The study proposes the MARC-Z model integrating Conservation of Resources theory, job embeddedness, Job Demands-Resources, and Social Exchange Theory. Implications: Organizations should strengthen recognition, workload balance, career clarity, feedback systems, and value alignment to retain Gen Z talent. Highlights: Recognition deficit, overload, unclear careers, and value mismatch triggered withdrawal. Mentoring, flexibility, career transparency, feedback, and competence development formed core practices. Systematic programs lowered turnover by more than 30% in the logistics sector. Keywords: Talent Retention, Quiet Quitting, Generation Z, HRM, Employee Engagement
Digital Transformation Determines International Marketing Scope In Iraqi Investment Banks Mayasah Nadhim Azeez
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.v21i3.1615

Abstract

General Background Global economic integration and rapid technological advancements necessitate financial institutions to operate across borders without geographical limitations. Specific Background Digital platforms serve as the primary mechanism for reaching global customers in the banking sector; however, developing nations like Iraq currently lack a robust digital infrastructure. Knowledge Gap The technological disparity and delay in adopting comprehensive digital transformation systems restrict the competitiveness and international marketing channels of Iraqi banking institutions. Aims This study investigates the correlation between adopting digital transformation technologies and international marketing efficiency at the Iraqi Investment Bank in Karbala. Results Data from 58 administrative and technical employees reveal that 86.2% confirm digital technologies facilitate international marketing strategies and geographic expansion. Furthermore, 69% identify developing infrastructure and qualifying human resources as primary support factors, while 20.7% cite weak digital infrastructure as the most significant operational obstacle. Novelty This research contextualizes digitalization specifically within the Iraqi financial landscape, demonstrating how technological integration sustains cross-border banking operations despite regional geopolitical crises. Implications The findings mandate the immediate implementation of robust digital systems, updated legislative frameworks, and targeted human resource training to integrate Iraqi banks into the competitive global financial market. Highlights: Modern technologies facilitate geographic customer outreach and cross-border service delivery. Weak technological frameworks represent the primary barrier to global competitiveness. Developing skilled personnel and updating legislation remain urgent operational priorities. Keywords: Digital Transformation, International Marketing, Banking Infrastructure, Global Competitiveness, Financial Technology
Social Marketing and Perceived Organizational Sustainability in Iraqi FMCG Zaid Yaseen Saud
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.v21i3.1616

Abstract

General Background: Organizations are increasingly adopting sustainable business models to ensure long-term viability. Specific Background: Firms in the Iraqi Fast-Moving Consumer Goods (FMCG) sector face pressure to align corporate goals with social good through responsible communication. Knowledge Gap: Limited empirical data exists on how social marketing yields sustainable outcomes in emerging economies like Iraq. Aims: This study evaluates the relationship between social marketing practices and perceived organizational sustainability in the Iraqi FMCG industry. Results: Analysis of 384 consumers reveals a strong positive correlation, where ethical communication and social responsibility campaigns are the primary predictors of sustainability perceptions. Novelty: This research provides empirical evidence from a developing market, conceptualizing sustainability through consumer perception. Implications: FMCG managers should prioritize transparent and interactive marketing strategies to enhance organizational resilience and stakeholder trust. Highlights: Ethical communication and social responsibility campaigns are the primary drivers of perceived organizational sustainability in the Iraqi FMCG sector. Integrated marketing strategies significantly bolster consumer trust and support long-term economic stability. Digital awareness content is essential for enhancing organizational adaptability to changing market conditions. Keywords: Social Marketing, Perceived Organizational Sustainability, FMCG, Iraq, Ethical Communication
Collaborative Governance and Declining Drug Abuse Cases in Tenun Samarinda: Tata Kelola Kolaboratif dan Penurunan Kasus Penyalahgunaan Narkoba di Tenun Samarinda Ratih Dwi Anggraini Puspitaningtyas Krisnowo; Shorea Helminasari; A. Suyatni Musrah
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.v21i3.1626

Abstract

General Background: Drug abuse is a multidimensional public policy problem requiring coordinated preventive action across governmental institutions and community stakeholders. Specific Background: Kelurahan Tenun, Samarinda, implemented the Drug-Free Village Program and community-based interventions involving the subdistrict government, Samarinda National Narcotics Board, anti-drug volunteers, community organizations, and Universitas Widya Gama Mahakam Samarinda. Knowledge Gap: Prior collaborative governance research has largely emphasized formal interorganizational relations, providing limited empirical explanation of community actors’ contributions to decreasing reported cases at the subdistrict level. Aims: This qualitative case study analyzed stakeholder collaboration, institutional roles, and supporting and constraining factors using interviews, observations, document analysis, the Miles–Huberman–Saldaña interactive model, and the Ansell–Gash framework. Results: Multi-stakeholder coordination strengthened education, early detection, community participation, and preventive interventions, while reported cases decreased between 2024 and 2026. Volunteers served as intermediaries between residents and formal institutions, compensating for limited governmental enforcement authority. Nevertheless, low awareness, reporting fears, social stigma, and resource constraints continued to restrict early intervention and rehabilitation. Novelty: The study positions community volunteers and local social capital as central mechanisms connecting formal institutional coordination with neighborhood-level prevention. Implications: Sustained engagement, clearer role allocation, stronger volunteer capacity, and stigma-sensitive reporting mechanisms are required to maintain prevention outcomes and reinforce community resilience. Highlights: Reported incidents decreased between 2024 and 2026 under coordinated local prevention. Volunteer networks connected residents with institutions despite limited subdistrict authority. Stigma, reporting fears, and resource shortages constrained early detection and rehabilitation. Keywords: Collaborative Governance, Drug Abuse Cases, Drug Prevention, Community Participation, National Narcotics Board.
Digital Transformation in Reshaping Economic Planning Policies and Sustainable Development in Iraq Hassan Haitham Ismail; Muhammad Hamad Ali Ahmed; Belal Najm Abdullah
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.v21i3.1629

Abstract

General Background Digital transformation serves as a crucial catalyst for modernizing national economic systems and optimizing public policy frameworks. Specific Background In developing economies like Iraq, integrating digital infrastructure into financial and administrative mechanisms remains essential for long-term policy reformulation. Knowledge Gap However, empirical evidence evaluating the precise structural contribution of digital adoption to economic planning and sustainability in post-recovery contexts remains limited. Aims This study investigates the impact of digital transformation on reformulating economic planning policies and fostering sustainable economic development opportunities in Iraq. Results Analyzing data from 450 specialists, findings reveal moderate implementation levels across digital adoption, planning policies, and sustainability metrics, while regression analysis demonstrates a statistically significant positive impact of digital implementation on policy reformulation and sustainable development. Novelty This research provides empirical validation of digital policy integration within Iraqi public management. Implications Strategic digitalization accelerates administrative transparency, resource optimization, and economic diversification. Keywords: Digital Transformation, Economic Planning, Sustainable Development, Financial Inclusion, Public Policy Key Findings Highlights Quantitative evaluation confirms moderate implementation levels across digital adoption, economic planning policies, and sustainable growth opportunities in Iraq. Statistical analysis establishes a significant positive relationship between digital transformation and the structural reformulation of national planning frameworks. Empirical findings demonstrate that digital technology integration directly enhances institutional capacity for long-term sustainable economic diversification.

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