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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 865 Documents
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Cybercrimes in the General Criminal Law Asraa Hamid Majeed
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.v21i3.1647

Abstract

As digital transformation accelerates globally, reliance on information networks has given rise to sophisticated criminal activities that challenge traditional legal enforcement. The rapid evolution of internet-mediated offenses has exposed critical vulnerabilities within existing general criminal law statutes. However, statutory frameworks often lack tailored procedural mechanisms to effectively prosecute transnational digital offenses. General Background This study examines cybercrime within the framework of general criminal law, focusing on legal nature, offender typologies, and enforcement protocols. Specific Background Using a descriptive-analytical legal methodology, the research evaluates legislative texts and juristic doctrines governing digital offenses. Knowledge Gap Existing legal literature frequently fails to address procedural gaps in cross-border jurisdiction and electronic evidence handling. Aims The primary objective is to evaluate statutory adequacy and propose robust legislative mechanisms. Results Findings reveal significant procedural hurdles in perpetrator identification and international judicial cooperation. Novelty The research establishes a specialized synthesis of multi-tiered penalty structures and administrative oversight. Implications These insights inform policy reformations to fortify statutory resilience against digital threats. Keywords: Cybercrime, General Criminal Law, Legal Nature, Penalty Structure, Digital Evidence Key Findings Highlights Cybercrimes possess distinct transnational characteristics that complicate conventional territorial jurisdiction and offender identification. Traditional penal provisions frequently lack specialized procedural provisions required for effective digital evidence collection. Comprehensive legislative reform requires combining primary financial sanctions, operational closures, and enhanced international police collaboration.
Official Holidays and Their Impact on Exchange Rate Changes In The Parallel Market And The Movement Of The ISX Index: An Event Study Kafaa Ali Alborgeef
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.v21i3.1652

Abstract

General Background Financial market anomalies across global exchanges frequently distort asset pricing and investor behavior during holiday periods. Specific Background In emerging economies like Iraq, understanding whether public holidays trigger abnormal returns in stock indices and parallel foreign exchange rates is vital for evaluating market efficiency. Knowledge Gap Existing literature rarely examines stock market indices and foreign exchange movements simultaneously within a unified empirical framework under managed auction mechanisms. Aims This study analyzes the impact of seventy-five official holidays on the Iraq Stock Exchange index and the Iraqi dinar parallel exchange rate from 2017 to 2022. Results Event study analysis using parametric t-tests reveals no statistically significant cumulative abnormal returns for either asset class around scheduled holidays, despite temporary initial reopening illiquidity in stock trading. Novelty The empirical findings demonstrate that the Iraqi market lacks a traditional holiday anomaly due to efficient information absorption and proactive central bank currency auctions. Implications Portfolio managers should avoid short-term seasonal timing strategies, focusing instead on fundamental firm evaluation. Keywords Holiday Effect, Exchange Rate, Iraq Stock Exchange, Event Study, Market Efficiency Key Findings Highlights Official holidays produce no statistically significant cumulative abnormal returns in the Iraqi stock index or parallel exchange rate. The Iraq Stock Exchange displays a brief reopening illiquidity drop followed by a positive trading rebound on the third post-holiday day. Proactive central bank currency auction sales effectively neutralize seasonal foreign exchange volatility during bank closures.
Challenges of Managing Organizational Change and Ways to Address them for a Sample of Employees of the Iraqi Ministry of Education Wafaa Juda Badi
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1641

Abstract

General Background: Government institutions increasingly undertake structural and administrative reforms to improve performance and service quality, but implementation is often constrained by administrative, human, financial, and situational barriers. Specific Background: The Iraqi Ministry of Education operates through multiple administrative levels and extensive human resources, making adaptation to digital, organizational, and knowledge-based transformations complex. Knowledge Gap: Limited empirical evidence identifies the main difficulties experienced by ministry employees during the implementation of institutional reforms in the Iraqi public education sector. Aims: This study identifies the key barriers encountered by employees at the Iraqi Ministry of Education headquarters and proposes practical measures to address them. Results: A descriptive analytical design was applied to questionnaire responses from 195 employees. The instrument included four dimensions: administrative and organizational, human and professional, financial, and situational barriers. Data were analyzed using SPSS 28 and Microsoft Excel. Situational barriers ranked highest, with reliance on traditional methods during crises (mean = 3.82). Human and professional barriers followed, particularly inadequate professional competencies for reform management (mean = 3.80). Novelty: The study provides a four-dimensional employee-based diagnosis of reform implementation at the headquarters of a major Iraqi public institution. Implications: Effective reform implementation requires crisis-responsive procedures, continuous professional development, transparent communication, employee participation, fair committee formation, and flexible institutional planning. Highlights: Traditional crisis procedures received the highest item rating at 3.82. Professional competency shortages ranked second, with a mean of 3.80. Recommended actions prioritize communication, training, participation, fairness, and implementation flexibility. Keywords: Organizational, Management, Administrative , Education, Employee Resistance.
The Role of Fair Value Measurement and Accounting Disclosure of Toxic Assets in Reducing the Risks of Financial Misrepresentation Osama Zaid Mohammed Manoukh
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1656

Abstract

General Background High-risk financial assets presented at values detached from economic recoverability compromise financial statement reliability. Specific Background Illiquid accounts receivable lacking active markets rely heavily on valuation estimates and management assumptions. Knowledge Gap However, the combined role of fair value adjustments and structured risk disclosures in mitigating financial misrepresentation remains insufficiently quantified in industrial sector contexts. Aims This study evaluates how integrating fair value measurement with comprehensive disclosure reduces financial misrepresentation risks. Results Empirical analysis of Al-Mansour Company data (2022–2024) demonstrates that a ten percent collection risk discount reduces 2024 pre-tax surplus by 31.2%, while revealing a 75% gap in credit risk disclosures. Novelty An analytical sensitivity model paired with an IFRS-aligned disclosure index is established for high-risk receivables. Implications Combining realistic risk-adjusted valuation with detailed debt aging disclosures prevents misleading financial presentations and enhances reporting transparency. Key Findings Highlights Applying risk-adjusted fair value discounts significantly alters receivables values and reported operating surpluses. Evaluating financial reporting reveals a seventy-five percent disclosure gap regarding high-risk asset collection profiles. Integrating granular risk disclosures with valuation models mitigates incomplete financial position representation. Keywords: Fair Value Measurement, Toxic Assets, Accounting Disclosure, Financial Misrepresentation, Accounts Receivable
Accrual Accounting Reveals Material Gaps Between Operations and Budget Reports: Akuntansi Akrual Mengungkap Kesenjangan yang Signifikan Antara Laporan Operasional dan Laporan Anggaran Nasiruddin Nasiruddin; Yekti Nilasari
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1643

Abstract

General Background: Indonesian regional governments are required to apply accrual-based accounting, with the Statement of Operations (LO) providing information that should be meaningfully reconciled with the cash-based Budget Realization Report (LRA). Specific Background: The 2025 Brebes Regency Regional Government Budget provides a basis for examining consistency between accrual recognition and cash realization. Knowledge Gap: Previous research identified inter-report inconsistencies at a single work unit, leaving broader regency-level patterns insufficiently examined. Aims: This qualitative descriptive study analyzes 2024–2025 LO components and compares 2025 LO figures with LRA realization to assess transparency and accountability. Results: LO revenue increased 14.76%, operational and transfer expenses increased 9.68%, and the LO surplus reached Rp365.86 billion, up 78.44% from 2024. Key differences include Rp418.40 billion in LO grant revenue with zero LRA realization and financial-assistance expense of Rp195.60 billion in LO versus Rp505.93 billion in LRA. Novelty: The study extends anomaly analysis to the regency level through explicit LO–LRA comparison. Implications: Comprehensive Notes to Financial Statements and explicit reconciliation are needed to clarify differences and strengthen transparent, accountable regional financial reporting. Highlights: Aggregate revenue increased 14.76%, while combined operational and transfer expenses rose 9.68%. Grant income of Rp418.40 billion had zero cash realization, while financial assistance showed a Rp310.33 billion cross-statement difference. The 2025 surplus reached Rp365.86 billion, but fuller notes and reconciliation remain necessary for transparency and accountability. Keyword: Accrual-Based Accounting, Regional Government Budget, Statement of Operations, Transparency, Accountability
Gender Identity Regulation and Legal Certainty in Indonesia: Peraturan tentang Identitas Gender dan Kepastian Hukum di Indonesia Yuni Dhea Utari
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1653

Abstract

General Background: Gender identity within LGBT communities raises legal questions concerning constitutional guarantees, human rights, population administration, criminal law, and territorially applicable regulations. Specific Background: Indonesian positive law regulates these issues through multiple national and subnational regimes, while recognition of gender changes remains connected to population administration and court determination. Knowledge Gap: Previous studies commonly examine human rights, transgender legal status, criminal policy, or regional regulation separately, leaving limited integrated analysis of identity, administrative status, punishable acts, and territorial scope. Aims: This study analyzes the legal position of gender identity and the consequences arising from specific acts using normative legal research with statutory, conceptual, and case approaches. Results: Indonesian law does not criminalize LGBT identity as such; criminal consequences arise only when specific conduct satisfies applicable statutory elements. Gender-status recognition depends on population administration and court determination, while regional and special regulations operate only within their respective territorial and institutional competence. Novelty: The study integrates legal certainty, rule-of-law requirements, the principle of legality, and human-rights protection into a single framework that distinguishes personal identity, administrative status, and sanctionable conduct. Implications: Clearer differentiation among these categories can support predictable legal consequences, proportional application of sanctions, rights protection, and more consistent guidance for policymakers and legal authorities. Highlights: Gender-status changes remain tied to population administration and court determinations. Criminal consequences arise only when statutory elements of specific acts are satisfied. Regional and special regulations operate within their respective territorial competence. Keywords: Gender Identity, Human Rights, Indonesian Law, Law Enforcement, LGBT
Cybercrime Enforcement Remains Fragmented Despite Electronic Evidence Reform: Penegakan Hukum Kejahatan Siber Masih Terpecah-pecah Meskipun Telah Dilakukan Reformasi Bukti Elektronik Amelia Firdausa Duana; Adityo Putro Prakoso
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1655

Abstract

General Background: Blockchain is reshaping transactions, ownership, verification, smart contracts, tokenization, and digital governance, creating new legal objects for Islamic jurisprudence. Specific Background: In fiqh al-nawāzil, these configurations cannot be reduced to cryptocurrencies or product compliance because their legal character varies with architecture, functions, actors, rights, risks, and governance. Knowledge Gap: Empirical integration between technical knowledge, taḥqīq al-manāṭ, uṣūl al-fiqh, maqāṣid, and maʾālāt remains limited, while product-centred reasoning does not adequately capture system-level characteristics and consequences. Aims: This qualitative multi-stakeholder case study examined 28 informants through semi-structured interviews, legal vignettes, and documentary analysis to reconstruct digital ijtihād for blockchain-related cases. Results: Blockchain emerged as a multidimensional nāzilah; taḥqīq al-manāṭ functioned as the epistemic gateway linking technical reality with legal characterization; reasoning shifted from product-based classification toward systemic analysis and from post-hoc maqāṣid justification toward maṣlaḥah–mafsadah and consequence assessment. Novelty: The study formulates Substantive Digital Fiqh al-Nawāzil Theory, sequencing taṣawwur al-nāzilah, taḥqīq al-manāṭ, taʿyīn al-waṣf al-muʾaṡṡir, uṣūlī reasoning, maqāṣid evaluation, maṣlaḥah–mafsadah, maʾālāt al-afʿāl, legal determination, Shariah governance, and continuous monitoring. Implications: The framework supports object-first, systemic, consequence-sensitive, and multidisciplinary digital ijtihād for fatwas and Shariah governance. Highlights: Taḥqīq al-manāṭ linked technical facts with istinbāṭ al-ḥukm. Systemic legal characterization replaced product-centred classification across complex cases. Maqāṣid shifted toward maṣlaḥah–mafsadah and consequence-sensitive evaluation. Keywords: Artificial Intelligence, Criminal Law, Cybercrime, Digital Evidence, Law Enforcement
Whistleblowing System Emerges as Significant Predictor of Village Fund Fraud Prevention: Sistem Pelaporan Pelanggaran Muncul sebagai Prediktor Penting dalam Pencegahan Penipuan Dana Desa Revany Putria Hevi; Depita Anggraini; Indriyani Indriyani; Umarudin Kurniawan
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1662

Abstract

General Background: Transparent village fund management is essential to prevent fraud. Specific Background: Fraud prevention may relate to internal control, apparatus competence, individual morality, and whistleblowing mechanisms. Knowledge Gap: Previous findings are inconsistent, and these determinants have rarely been examined simultaneously. Aims: This study examines these four factors using 64 purposively selected respondents and PLS-SEM with SmartPLS. Results: Internal control, apparatus competence, and individual morality were not significant, whereas the Whistleblowing System had a positive and significant relationship with fraud prevention (β = 0.43, t = 3.35, p < 0.01). Novelty: The study integrates four determinants in one PLS-SEM model. Implications: Strengthening reporting channels, follow-up mechanisms, and whistleblower protection can support fraud prevention in village fund management. Highlights: Reporting mechanisms recorded the strongest coefficient at 0.43 with statistical significance. Internal controls showed β = 0.17 but did not reach the required significance threshold. Staff capability and personal morality were also unsupported as individual determinants. Keywords: Civil Service Competence, Individual Morality, Whistleblowing System, Village Funds.
The Role of Artificial Intelligence Technologies in Enhancing the Quality and Level of Disclosure of Accounting Information in Light of the Requirements of ISO 37001:2025 Nada Kaki Bira
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1663

Abstract

General Background: Rapid technological advancements are continuously transforming the accounting and financial environment through enhanced data processing and analytical capabilities. Specific Background: As business operations grow increasingly complex, conventional control mechanisms often struggle to manage unusual transactions and mitigate operational risks effectively. Knowledge Gap: Limited research comprehensively examines how artificial intelligence technologies integrate with modern anti-bribery frameworks to improve financial reporting outcomes. Aims: This study examines the role of artificial intelligence technologies in improving accounting information quality and disclosure under the requirements of ISO 37001:2025. Results: Findings indicate significant positive correlations and direct effects between artificial intelligence technologies and both accounting information quality and disclosure, with ISO 37001:2025 requirements serving as a partial mediator for information quality and a full mediator for disclosure. Novelty: The integration of artificial intelligence analytics with the specific compliance and anti-bribery standards of ISO 37001:2025 within the banking sector provides a unique regulatory and technological synergy. Implications: Financial institutions can substantially strengthen their internal controls, transparency, and reporting reliability by systematically deploying intelligent applications alongside anti-bribery management systems. Key Findings Highlights Artificial intelligence technologies demonstrate statistically significant positive effects on both accounting information quality and financial disclosure standards. The requirements of ISO 37001:2025 act as a critical mediator, providing full mediation for accounting disclosure and partial mediation for information quality. Expanding intelligent applications into predictive analytics and continuous transaction monitoring significantly reinforces organizational control and transparency. Keywords Artificial Intelligence Technologies, Accounting Information Quality, Accounting Disclosure, ISO 37001:2025, Anti-Bribery
Analysis of the Validity and Legal Consequences of Transfering Shophouse Lease Rights Without the Original: Analisis Keabsahan dan Akibat Hukum Pengalihan Hak Sewa Ruko tanpa Persetujuan Pemilik Fridayani Restya Purlianasari; Sri Budi Purwaningsih
Indonesian Journal of Law and Economics Review Vol. 21 No. 1 (2026): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i1.1665

Abstract

General Background: Lease agreements establish legal rights and obligations between lessors and lessees concerning the use of property for a specified period in exchange for payment. Specific Background: In practice, a lease relationship may involve a third party when a lessee transfers or re-leases the leased property, particularly a shophouse, without the owner’s consent. Knowledge Gap: Previous studies have generally focused on default and disputes between lessors and lessees, while the legal position and responsibility of the second tenant in unauthorized shophouse lease transfers have received less specific attention. Aims: This study examines the validity of shophouse lease transfers within a three-party legal relationship and analyzes the legal responsibility of the second tenant arising from the transfer. Results: Using a normative juridical method and a statute approach, the study finds that the original agreement between the owner and the first tenant is valid and binding when it fulfills Article 1320 of the Indonesian Civil Code. However, a transfer to a third party without the owner’s consent does not create a legally binding relationship with the owner. The first tenant’s action constitutes default, while the second tenant’s possession without the owner’s permission may constitute an unlawful act. Novelty: The study specifically examines the legal position and responsibility of the second tenant within an unauthorized three-party shophouse lease relationship. Implications: A written agreement containing a clear clause governing lease transfers is recommended to provide legal certainty and protection for the parties. Key Findings Highlights The original arrangement satisfies the requirements of Article 1320 of the Indonesian Civil Code. Unauthorized re-leasing does not establish a binding relationship with the property owner. The first tenant may bear default responsibility, while the second tenant may face an unlawful-act claim. Keywords: Lease, Lease Transfer, Third Party, Shophouse, Civil Law

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