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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 793 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
Happiness and Its Impact on Employee Job Engagement at Diyala University Kareem Sihoud Karam; Hamza Adnan Hashim
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.v21i3.1634

Abstract

General Background Modern academic institutions increasingly rely on psychological resources to foster active employee engagement and organizational performance. Specific Background Although happiness is recognized as a vital workplace asset, its structural dimensions require empirical evaluation within university environments. Knowledge Gap How distinct facets of happiness—specifically virtue, self-management, and eudaimonic well-being—differentially drive job engagement remains insufficiently operationalized. Aims This study investigates the predictive relationships between these three happiness dimensions and employee job engagement among higher education staff. Results Empirical analysis ($N = 100$) demonstrates that happiness dimensions explain $83\%$ of variance in engagement ($R^2 = 0.83$), with self-management ($\beta = 0.33, p < 0.01$) and eudaimonic well-being ($\beta = 0.34, p < 0.01$) serving as primary positive predictors. Novelty The findings uncover a structural paradox where virtue correlates strongly with engagement ($r = 0.87$) yet lacks a direct predictive effect in multivariate modeling. Implications Organizations must prioritize self-regulation practices and meaningful work design over abstract ethical statements. Keywords : Happiness Dimensions, Job Engagement, Self-Management, Eudaimonic Well-Being, Workplace Flourishing Key Findings Highlights Self-management and eudaimonic well-being directly predict higher workforce engagement levels. Combined happiness dimensions account for eighty-three percent of total engagement variance. Ethical virtue requires concrete operational management tools to generate direct behavioral involvement.
Green Accounting for Sustainable Development in Oil Distribution: A Babylon Branch Study Ayat Naji Mahdi; Marwa Hassan Ali; Baraa Shaalan Amir
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.v21i3.1635

Abstract

General Background Global environmental challenges necessitate modernizing traditional financial frameworks to track ecological footprints. Specific Background The Iraqi oil industry heavily relies on standard accounting systems that fail to isolate environmental costs. Knowledge Gap Empirical evidence remains limited regarding how multi-level green accounting practices drive overall sustainable development within regional oil distribution centers. Aims This study evaluates the implementation of green accounting and its impact on economic, social, and environmental sustainability pillars. Results Survey analysis ($N = 206$) demonstrates strong positive correlations ($r = 0.49$ to $0.64, p < 0.01$) and significant explanatory power ($R^2 = 0.54$ to $0.64$) across organizational levels. Novelty The research reveals a crucial knowledge gap among financial staff in isolating environmental expenditures despite high sustainability awareness. Implications Energy entities must establish specialized green accounting units and update unified financial manuals to optimize resource efficiency. Keywords : Green Accounting, Sustainable Development, Environmental Performance, Resource Efficiency, Corporate Accountability Key Findings Highlights Multi-level green accounting practices explain up to sixty-four percent of variance in regional sustainable development outcomes. Tracking hidden environmental expenditures directly minimizes operational waste and improves petroleum distribution safety. Specialized administrative accounting units are essential to bridge existing knowledge gaps in financial reporting.
Zakat Infaq Sadaqah Waqf Literacy Correlates Positively With Community Economic Empowerment: Literasi Zakat Infak Sedekah Wakaf Berkorelasi Positif Dengan Pemberdayaan Ekonomi Masyarakat Rahmadiah Wahyuni Naibaho; Yurmaini Yurmaini; Rangga Salam
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.v21i3.1637

Abstract

General Background Islamic social finance acts as an essential instrument for poverty alleviation and community development. Specific Background Although these instruments offer substantial potential within Muslim-majority regions, optimal utilization remains restricted due to beneficiary reliance on traditional consumptive distribution models. Knowledge Gap Current literature lacks focused empirical investigations evaluating how public comprehension of these financial mechanisms directly correlates with productive program outcomes administered by specific philanthropic institutions. Aims This study investigates the relationship between financial comprehension and community economic capacity among beneficiaries associated with the Al Washliyah charitable organization. Results Utilizing a quantitative approach through simple linear regression analysis on questionnaire data, statistical testing revealed a highly significant positive correlation, demonstrating that comprehensive understanding accounts for over a quarter of the variation in successful financial capacity outcomes. Novelty This research specifically quantifies the cognitive dependency of beneficiaries, proving that comprehensive financial knowledge acts as a definitive prerequisite for transitioning from consumptive charity dependence to sustainable independence. Implications Philanthropic organizations must prioritize targeted educational campaigns addressing financial principles alongside their standard capital assistance programs to maximize sustainable participation. Highlights Public comprehension significantly dictates the success of Islamic philanthropic initiatives. Statistical analysis confirms financial knowledge accounts for substantial capacity outcomes. Educational campaigns represent necessary prerequisites for transitioning beneficiaries toward sustainable independence. Keywords Zakat Infaq Sadaqah Waqf; Financial Comprehension; Economic Empowerment; Social Finance; Philanthropic Institutions
Legal Protection for Government Employees' Wages with Part-Time Work Agreements from Maslahah Murlah's Perspective: Perlindungan Hukum Terhadap Upah Pegawai Pemerintah Dengan Perjanjian Kerja Paruh Waktu Perspektif Maslahah Mursalah Nur Fadilla; Tetty Marlina Tarigan
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.v21i3.1638

Abstract

General Background The prolonged employment of honorary workers necessitates structural bureaucratic reorganization by late 2024. Specific Background To accommodate non-tenured staff, the state introduced the part time work agreement scheme. This system demands administrative compliance but lacks equitable guarantees for salaries and social security due to regional fiscal disparities. Knowledge Gap While previous literature evaluates statutory safeguards for contract workers, specific analysis regarding their remuneration rights through the Islamic jurisprudence lens remains unexplored. Aims This study investigates the statutory frameworks securing part time personnel remuneration amidst payment delays and evaluates these policies using the Maslahah Mursalah paradigm. Results Statutory analysis reveals regulatory voids, as current ministerial decrees lack definitive funding mechanisms. This deficiency causes widespread salary arrears across local authorities. The temporary utilization of educational assistance funds provides only short-term relief rather than structural resolution. Furthermore, the policy fulfills only partial necessities by granting formal employment status, yet fails to comprehensively secure the protection of wealth, life, and lineage. Novelty This research integrates positive state employment regulations with Islamic legal ethics to evaluate the substantive justice of flexible bureaucratic remuneration systems. Implications State authorities must formulate a comprehensive national regulation establishing binding financial mechanisms to guarantee timely compensation. Such measures are essential to fulfill constitutional mandates and Maqashid Syariah principles. Highlights: Current ministerial decrees exhibit normative voids causing widespread salary payment delays across regional institutions. The bureaucratic transition policy fails to fully secure fundamental Islamic principles regarding wealth and life protection. Establishing comprehensive national regulations with definitive funding mechanisms is essential to guarantee workers' financial rights. Keywords: Maslahah Mursalah, Part Time Personnel, Remuneration Rights, Legal Protection, Maqashid Syariah
A Maqasid Sharia Perspective on the Cancellation of BPJS PBI Participation Contracts in Healthcare Services: Tinjauan Maqashid Syariah Terhadap Pembatalan Akad Kepesertaan BPJS PBI Dalam Layanan Kesehatan Suaibatul Aslamia; Rahmat Hidayat
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.v21i3.1640

Abstract

General Background Health functions as a fundamental constitutional right requiring government-organized social security mechanisms. Specific Background Authorities provide medical coverage for impoverished citizens through mutual assistance agreements, yet officials frequently terminate these memberships during administrative data updates without notifying vulnerable patients. Knowledge Gap While existing literature examines legal administrative safeguards and general religious insurance concepts, comprehensive analyses evaluating unnotified medical contract cancellations specifically through targeted religious objective frameworks remain absent. Aims This normative legal study analyzes the sudden termination of social assistance clinical contracts using fundamental religious objectives. Results Administrative membership cancellations deprive poor populations of essential medical treatments and force them to pay high hospital bills. These sudden actions directly contradict the religious mandates of preserving human existence and securing personal property by threatening patient survival and exacerbating economic burdens. Novelty This research distinctly classifies government-funded medical coverage cancellations as a direct violation of mutual assistance agreements that fundamentally disrupts the religious obligation to preserve human existence and financial stability. Implications Administrative agencies must implement transparent and selective data verification procedures to guarantee uninterrupted clinical access for impoverished citizens and maintain public welfare. Highlights Government-sponsored medical coverage operates as a mutual assistance social agreement for impoverished citizens. Unnotified membership cancellations force vulnerable patients to bear unaffordable treatment costs independently. Administrative authorities must ensure transparent data verification to guarantee uninterrupted clinical access. Keywords Maqashid Syariah; Mutual Assistance; Medical Access; Contract Cancellation; Social Security
Enhancing Future Competencies through Agile Human Resource Practices and the Mediating Mechanism of Diversity Management Makkiyah Kraidi Bunyan Alkabi
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.v21i3.1644

Abstract

General Background: Public sector institutions face increasing pressure to adapt to rapid technological shifts and dynamic organizational environments. Specific Background: Local government entities, such as the Baghdad Municipality, require enhanced administrative capabilities to drive digital transformation and service quality. Knowledge Gap: However, limited empirical evidence exists regarding the combined mechanism connecting agile human resource management practices, diversity management, and future competencies in public-sector contexts. Aims: This study examines the impact of agile human resource practices on enhancing future competencies among administrative leaders while testing the mediating role of diversity management. Results: Statistical analysis of survey data from 186 administrative leaders reveals significant positive direct relationships among agile practices, diversity management, and future competencies, with diversity management demonstrating a significant partial mediating effect. Novelty: The findings provide novel empirical insights into how structural agility and workforce diversity interact within an Arab public-sector setting. Implications: Implementing agile frameworks alongside formal diversity policies provides a strategic pathway for building resilient workforce capabilities in modern public administration. Keywords: Agile Practices, Future Competencies, Diversity Management, Public Leadership, Administrative Agility Key Findings Highlights Agile human resource practices exert a strong direct positive effect on enhancing future leadership competencies. Diversity management functions as a statistically significant partial mediator within the organizational agility framework. Digital competence and continuous self-directed learning emerge as the predominant capabilities among administrative personnel.
The Role of Big Data Analytics in Improving Competitive Marketing Strategies: A Case Study Nabil Qasim Anad
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.v21i3.1645

Abstract

General Background: Contemporary digital platforms generate vast volumes of structured and unstructured market data. Specific Background: Businesses increasingly seek to transition from broad traditional marketing toward data-driven strategies. Knowledge Gap: However, discrepancies remain regarding how big data analytics explicitly optimizes market segmentation, offering personalization, and marketing campaign efficiency. Aims: This study examines the strategic role of big data analytics in improving competitive marketing performance through a systematic literature review. Results: Synthesizing 50 peer-reviewed studies following PRISMA guidelines reveals that data analytics significantly improves consumer insight generation, targeting accuracy, real-time campaign optimization, and resource allocation, while deployment faces governance, privacy, and skill shortage challenges. Novelty: The findings establish a comprehensive framework mapping multi-source data ingestion to predictive consumer engagement capabilities. Implications: Organizations must invest in digital infrastructure, analytical skill development, and ethical data governance to sustain long-term competitive advantages. Keywords: Big Data Analytics, Competitive Marketing, Customer Segmentation, Offer Personalization, Data-Driven Decision Making Key Findings Highlights Systematic data evaluation transforms broad traditional marketing approaches into highly targeted consumer engagement models. Real-time web and social media tracking significantly optimizes campaign performance and marketing budget allocation. Organizational skill gaps and data privacy governance represent the primary hurdles to successful analytical integration.

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