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Mochammad Tanzil Multazam
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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 783 Documents
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Reforming Land Acquisition Law to Promote Sustainable Investment in Indonesia: Balancing Economic Growth and Community Rights: Mereformasi Hukum Pengadaan Tanah untuk Mendorong Investasi Berkelanjutan di Indonesia: Menyeimbangkan Pertumbuhan Ekonomi dan Hak-Hak Masyarakat Pandapotan Damanik
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.v21i2.1636

Abstract

General Background: Land acquisition is essential to infrastructure development and economic activity, yet its administration must simultaneously guarantee legal certainty, social justice, and environmental responsibility. Specific Background: Indonesia has established a regulatory framework through agrarian, spatial planning, public-interest development, and job creation legislation, but implementation remains constrained by overlapping tenure claims, compensation disputes, fragmented administration, and agrarian conflict. Knowledge Gap: Existing studies largely examine statutory implementation, infrastructure acceleration, or dispute settlement separately, leaving limited integrated analysis connecting legal renewal, sustainable investment, and the protection of affected populations. Aims: This normative legal study analyzed the Indonesian land acquisition framework, identified its principal legal challenges, and formulated a regulatory direction that reconciles economic development with societal protection. Statutory, conceptual, and comparative approaches were applied to legislation and academic literature through qualitative analysis. Results: The existing framework provides a basis for legal certainty, but uncertain ownership status, weak public participation, inadequate recognition of indigenous peoples, disputed valuation, and limited socioeconomic recovery remain substantial barriers. Priority measures include regulatory harmonization, integrated digital administration, accessible dispute resolution, meaningful consultation, transparent valuation, livelihood restoration, non-cash compensation options, and Environmental, Social, and Governance integration. Novelty: The study constructs an integrated legal framework linking tenure certainty, participatory justice, socioeconomic recovery, digital governance, and sustainability principles. Implications: These measures can support a more transparent, inclusive, accountable, and socially just system while reducing agrarian disputes and strengthening long-term development certainty. Highlights: Regulatory harmonization and digital administration address overlapping tenure and spatial records. Meaningful consultation, livelihood restoration, and flexible compensation strengthen social justice. Restorative dispute resolution and transparent governance reduce agrarian conflict and legal uncertainty. Keywords: Land Acquisition, Sustainable Investment, Legal Reform, Legal Certainty, ESG.
Gender Budgeting as a Tool for Achieving Sustainable Development: A Future Vision for Iraqi Government Institutions Raghad Hashem Al-Mallah; Abdulwahed Ghazi Mohamed
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.v21i3.1618

Abstract

General Background Public sector budgeting operates as a strategic fiscal instrument for promoting inclusive economic growth and distributive justice. Specific Background Within the Iraqi administrative environment, transitioning toward progressive financial frameworks is necessary to address diverse socioeconomic needs and promote equitable wealth distribution. Knowledge Gap However, government entities currently rely on conventional line-item budgeting systems that fail to track social outcomes, while existing empowerment units lack genuine fiscal and technical decision-making authority. Aims This study develops a forward-looking roadmap to operationalize Gender-Responsive Budgeting as an accounting mechanism to advance the 2030 Sustainable Development Goals within Iraqi entities. Results Based on a mixed-methods approach utilizing evaluation checklists from 157 professional informants, empirical findings reveal a severe deficit in technical readiness for progressive budget execution. The accounting codification dimension recorded the lowest mean score of 1.35, underscoring a heavy dependence on traditional ledgers that do not measure equality outcomes. Furthermore, current empowerment structures function merely as formalistic setups without regulatory power over resource allocation. Novelty The research uniquely proposes restructuring the Unified Chart of Accounts to integrate specific digital codes and mandating corresponding analytical statements within final annual financial reports. Implications Achieving digital integration between local accounting systems and the Integrated Financial Management Information System is imperative to ensure equitable resource allocation, organizational transparency, and robust fiscal accountability. Highlights: Empirical evaluations from 157 government professionals reveal a severe deficit in technical readiness for progressive fiscal execution. Existing accounting codification frameworks heavily rely on traditional line-item ledgers that fail to track social outcomes. Restructuring the Unified Chart of Accounts to include specific digital codes guarantees organizational transparency and resource accountability. Keywords: Gender-Responsive Budgeting, Accounting Codification, Sustainable Development Goals, Fiscal Accountability, Integrated Financial Management Information System
State Administrative Court Annulment Of Unlawful Demotions Through Fiqh Siyasah Jurisprudence: Pembatalan Penurunan Jabatan Pegawai Negeri Oleh Pengadilan Tata Usaha Melalui Fiqh Siyasah Azan Mahriza Girsang; Zulham Zulham
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.v21i3.1628

Abstract

General Background The State Civil Apparatus plays a vital administrative role in government, requiring strict adherence to legal and ethical standards to ensure optimal public service delivery. Specific Background In Dairi Regency, a government employee faced an arbitrary demotion through Decree No. 400.7/000280 issued by the Head of the Health Office without proper procedural compliance. Knowledge Gap While previous studies have examined ethical violations by public officials, the specific intersection of procedural flaws in bureaucratic demotions and Islamic political principles remains underexplored. Aims This normative legal study examines the annulment of this demotion decree by the judiciary using both public administration and Islamic governance frameworks. Results The judiciary annulled the decree because the Head of the Health Office bypassed mandatory examination procedures, ignored the required examination team, and violated the overarching principles of good governance. Novelty This study integrates secular judicial decisions with the religious principle that public authority must inherently prioritize justice, transparency, and the public interest over unilateral bureaucratic discipline. Implications The findings mandate that government agencies must rigorously observe procedural justice and Islamic governance principles to guarantee legal protection for employees against arbitrary sanctions. Highlights The Dairi Health Office Head bypassed mandatory examination protocols when penalizing a subordinate. The judiciary revoked Decree No. 400.7/000280 for violating good governance regulations and accountability. Islamic political principles dictate that leadership actions must guarantee justice and protect individual rights. Keywords State Civil Apparatus; Fiqh Siyasah; Administrative Court; Demotion Sanction; Good Governance

Page 79 of 79 | Total Record : 783

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