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Mochammad Tanzil Multazam
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Universitas Muhammadiyah Sidoarjo Majapahit 666 B, Sidoarjo, East Java Indonesia
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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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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.
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

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