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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
 80   81   82   83   84 
The Role of Transformational Leadership, Organizational Culture, and Work Behavior Motivation in Improving Employee Performance at PT. Quanta Sinergi Indonesia: Peran Kepemimpinan Transformasional, Budaya Organisasi dan Motivasi Work Behavior dalam meningkatkan Kinerja Karyawan PT. Quanta Sinergi Indonesia Ago Putra Marenigo; Sumartik
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.v21i1.1679

Abstract

General Background: Employee performance is an important aspect of organizational achievement, particularly in professional service companies that require accuracy, timeliness, and quality of service. Specific Background: PT. Quanta Sinergi Indonesia experienced increasing client and workload volumes without a corresponding increase in employees, creating the need to examine organizational factors related to employee performance. Knowledge Gap: Previous studies have reported inconsistent findings regarding the relationships between transformational leadership, organizational culture, work behavior motivation, and employee performance. Aims: This study analyzes the relationships of transformational leadership, organizational culture, and work behavior motivation with employee performance at PT. Quanta Sinergi Indonesia. Results: Using a quantitative approach, total sampling, a Likert-scale questionnaire, and PLS-SEM with SmartPLS 3.0, the study involved 56 employees. Transformational leadership has a positive and significant relationship with employee performance, organizational culture has a positive and significant relationship, while work behavior motivation has a significant negative relationship. The three variables jointly explain 78.2% of the variance in employee performance. Novelty: The study addresses inconsistent previous findings by examining the three organizational variables simultaneously. Implications: The findings indicate the importance of strengthening transformational leadership and organizational culture while managing work behavior motivation so that it supports productive employee performance. Key Findings Highlights Transformational leadership shows a positive and significant relationship with employee performance. Organizational culture demonstrates a positive and significant relationship with employee performance. Work behavior motivation shows a significant negative relationship with employee performance. Keywords : Transformational Leadership, Organizational Culture, Work Behavior Motivation, Employee Performance, PT. Quanta Sinergi Indonesia
Analysis of the Implementation of Raw Material Inventory Management and Recording Using Stock Cards and Spreadsheets to Support Internal Control at CV Gemilang Ratabata: Analisis Penerapan Pengelolaan dan Pencatatan Persediaan Bahan Baku Berbasis Kartu Stock & Spreadsheet dalam Mendukung Pengendalian Internal pada CV Gemilang Ratabata Silfa Natari Lutfianti; Fityan Izza Noor Abidin
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.v21i1.1680

Abstract

General Background: Internal control is essential for maintaining accurate inventory information and supporting effective business operations. Specific Background: CV Gemilang Ratabata uses stock cards and spreadsheets to manage and record raw material inventory, but its semi-manual system may cause delays in updating inventory records. Knowledge Gap: Previous studies have discussed internal control and inventory management, while studies specifically examining the combined use of stock cards and spreadsheets in supporting internal control remain limited. Aims: This study analyzes the implementation of raw material inventory management and recording using stock cards and spreadsheets and evaluates their role in supporting internal control at CV Gemilang Ratabata. Results: A descriptive qualitative method was applied through observation, interviews, and documentation involving operational, finance, purchasing, field coordination, kitchen, bar, and academic informants. The findings show that the company implements stock checking, stock opname, purchase requests, purchasing, goods receipt, stock recording, reconciliation, and monitoring. These practices support internal control through segregation of duties, risk assessment, control activities, information and communication, and monitoring. Novelty: The study examines the combined application of stock cards and spreadsheets within a food and beverage company as a semi-manual inventory recording approach. Implications: Consistent recording, stronger monitoring, and periodic evaluation are needed to maintain inventory accuracy and support internal control. Key Findings Highlights Semi-manual recording remains prone to delays during busy operations. Segregation of duties and reconciliation help maintain data accuracy. Periodic physical checks identify discrepancies between records and actual quantities. Keywords : Raw Material Inventory, Inventory Recording, Stock Cards, Spreadsheets, Internal Control
Analysis of the Effectiveness of the Coretax System and Educational Background of Financial Employees in Supporting Tax Compliance : Analisis Efektivitas Sistem Coretax dan Latar Belakang Pendidikan Karyawan Keuangan dalam Mendukung Kepatuhan Wajib Pajak Della Febrianti Nuralim; Fityan Izza Noor Abidin
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.v21i1.1682

Abstract

Abstract: General Background: Corporate tax compliance requires reliable tax administration and competent financial employees. Specific Background: PT X implements the Core Tax Administration System (Coretax) while its financial employees have different educational backgrounds. Knowledge Gap: Previous studies have examined Coretax implementation and educational background separately, leaving limited qualitative understanding of their combined role in corporate tax administration. Aims: This study analyzes Coretax implementation, the role of financial employees’ educational backgrounds, and their contribution to corporate taxpayer compliance at PT X. Results: Using a descriptive qualitative case study, data were collected through observation, interviews, and documentation and analyzed using the Miles and Huberman interactive model. The findings show that Coretax integrates tax administration, provides flexible access, and facilitates real-time information, although technical disruptions may delay tax reporting. Employees with a Bachelor’s degree in Accounting demonstrate stronger accounting and tax-related understanding, while vocational accounting graduates require additional workplace experience, professional certification, and continuous learning. Novelty: The study examines Coretax implementation and employee educational background together within a manufacturing company context. Implications: Reliable system implementation, relevant educational foundations, professional certification, experience, and continuous training are important considerations for supporting corporate tax compliance. Key Findings Highlights Coretax integrates tax administration into a single digital platform. Technical disruptions can delay reporting during certain periods. Professional certification and continuous learning complement formal education. Keywords: Coretax Administration, Corporate Tax Compliance, Employee Education, Tax Administration, Professional Certification
The Role of Financial Managemnet In The Sustainable Transformation of Global Automotive Companies On Dupont Analysis from 2019 to 2024: Peran Manajemen Keuangan dalam Transformasi Berkelanjutan Perusahaan Otomotif Global Melalui Analisis Dupont Periode 2019-2024 Sri Rohimah; Wisnu Panggah Setiyono
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.v21i1.1683

Abstract

General Background: The global automotive industry underwent substantial transformation from 2019 to 2024, driven by electric vehicle development, technological advances, and changing market conditions that required careful financial management. Specific Background: Return on Equity (ROE) provides an important measure of financial performance and can be decomposed through the five-step DuPont framework. Knowledge Gap: Limited research has examined Tax Burden, Interest Burden, Operating Margin, Total Asset Turnover, and Equity Multiplier together among global automotive companies during the 2019–2024 period. Aims: This study analyzes ROE formation through the five DuPont components and compares financial management across ten global automotive companies. Results: Using a descriptive quantitative approach, secondary data were obtained from consolidated annual financial statements for 2019–2024. The findings show differences in ROE across companies, reflecting variations in operating profitability, asset utilization, tax burden, interest burden, and capital structure. BMW and BYD reached the study’s ROE criterion in several periods, while other companies generally remained below the specified criterion. Novelty: This study applies the five-step DuPont framework to compare ROE formation across ten global automotive companies during a period of major industry transformation. Implications: The findings provide a basis for evaluating financial management through profitability, asset utilization, tax and interest burdens, and capital structure. Key Findings Highlights Profitability, asset utilization, and capital structure generate distinct return patterns. Tax and interest burdens vary across firms and reporting periods. BMW and BYD meet the specified return criterion in selected periods. Keywords : Return on Equity, DuPont Analysis, Financial Management, Automotive Industry, Capital Structure
The Effect of Intellectual Capital, Profitability and Leverage on Company Performance (Study on Halal Industry companies in Indonesia Malaysia: Pengaruh Intellectual Capital, Profitabilitas dan Leverage terhadap Kinerja Perusahaan (Studi pada Perusahaan Industri Halal di Indonesia Malaysia Siti Nur Khotimah; Sigit Hermawan
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.v21i1.1684

Abstract

General Background: The global automotive industry underwent substantial transformation from 2019 to 2024 through the development of electric vehicles, technological advances, and changing market conditions that required careful financial management. Specific Background: Return on Equity (ROE) is used to assess financial performance and can be examined through the five-step DuPont framework consisting of Tax Burden, Interest Burden, Operating Margin, Total Asset Turnover, and Equity Multiplier. Knowledge Gap: Research examining these five components together in global automotive companies during 2019–2024 remains limited. Aims: This study analyzes ROE formation through the five DuPont components and compares financial management across ten global automotive companies. Results: Using a descriptive quantitative approach and secondary data from consolidated annual financial statements, the study finds differences in ROE across companies. BMW achieved ROE above 20% in several periods, while BYD reached the criterion in 2023 and 2024. The differences were associated with variations in operating profitability, asset utilization, tax burden, interest burden, and financing structure. Novelty: This study applies the five-step DuPont framework to examine ROE formation across ten global automotive companies over the 2019–2024 period. Implications: The findings provide a basis for evaluating financial management through profitability, asset utilization, tax and interest burdens, and financing structure. Key Findings Highlights Profitability, asset utilization, and capital structure show different patterns. Tax and interest burdens differ by company and reporting period. BMW and BYD meet the ≥20% criterion in selected periods. Keywords : Financial Management, DuPont Analysis, Return On Equity, Automotive Industry, Financial Performance
Content Marketing, E-Brand Experience, and Brand Image on TikTok Tokopedia Content on brand loyalty Generation Z: Content Marketing, E-Brand Experience, dan Brand Image pada Konten TikTok Tokopedia terhadap brand loyalty generasi Z Rizqy Mutawakkil Ngalalloh; Alshaf Pebrianggara; Rizky Eka Febriansah
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.v21i1.1685

Abstract

Abstract General Background: The rapid development of digital technology and e-commerce has intensified competition among platforms, making brand loyalty increasingly important for sustaining consumer relationships. Specific Background: On TikTok, Tokopedia uses digital content to interact with consumers through content marketing, e-brand experience, and brand image. Knowledge Gap: Previous studies have reported inconsistent findings regarding the relationships between these factors and brand loyalty. Aims: This study examines the relationships of content marketing, e-brand experience, and brand image with the brand loyalty of Generation Z Tokopedia users through TikTok content. Results: Using a quantitative approach, purposive sampling, and questionnaire data from 96 respondents in Surabaya Raya, the study applies Partial Least Squares Structural Equation Modeling using SmartPLS 3.3. The results show that content marketing has a positive but statistically non-significant relationship with brand loyalty, while e-brand experience and brand image have positive and statistically significant relationships. The model explains 92.0% of the variance in brand loyalty. Novelty: This study examines the three constructs simultaneously in the context of Generation Z Tokopedia users interacting with TikTok content. Implications: The findings provide a basis for understanding the role of digital experience and brand perceptions in developing brand loyalty within e-commerce social media marketing. Key Findings Highlights Content marketing shows a non-significant statistical relationship with loyalty. E-brand experience records the strongest path coefficient at 0.643. The structural model explains 92.0% of the variance in loyalty. Keywords : Content Marketing, E Brand Experience, Brand Image, Brand Loyalty, TikTok
Analysis of Cost of Production Using the Full Costing Approach and Application of Cost Plus Pricing in Determining Selling Price at Luxie Cafe: Analisis Harga Pokok Produksi Dengan Menggunakan Pendekatan Full Costing dan Penerapan Cost Plus Pricing Dalam Menentukan Harga Jual Pada Luxie Cafe Septia Putri Anggraini; Nihlatul Qudus Sukma Nirwana
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.v21i1.1686

Abstract

General Background: The food and beverage sector continues to require systematic cost management to support appropriate pricing decisions among micro and small businesses. Specific Background: Luxie Cafe, a microbusiness in Sidoarjo, has not formally recorded production costs, resulting in selling prices being determined based on the owner's estimates. Knowledge Gap: Previous studies have widely applied full costing and cost plus pricing to culinary businesses, while their application to micro-scale cafes in rural areas with limited formal cost records remains limited. Aims: This study calculates the cost of production for three selected Luxie Cafe products using the full costing approach, determines recommended prices using cost plus pricing, and examines differences between actual and recommended prices. Results: Using a descriptive qualitative case study with production cost data from January to May 2026 collected through interviews, observations, and documentation, the study finds unit costs of Rp14,500 for Katsu Set, Rp17,500 for Snack Platter A, and Rp6,500 for Juice. R Novelty: The study combines full costing and cost plus pricing in a micro-scale rural cafe context. Implications: The findings support formal cost recording and gradual price adjustment to maintain profit margins and business sustainability. Key Findings Highlights Raw materials constitute the largest component of unit production costs. The three observed products have actual prices below their calculated recommendations. Juice records the largest percentage gap at 13.75%. Keywords : Cost Of Goods Sold, Full Costing, Cost Plus Pricing, Selling Price, MSMEs
Analysis of Accountability, Transparency and Internal Control over the Management of Village Fund Allocations in the Village Government of Klurak Candi Sidoarjo: Analisis Akuntabilitas, Transparansi serta Pengendalian Internal atas Pengelolaan Alokasi Dana Desa pada Pemerintah Desa Klurak Candi Sidoarjo Mufidatur Rohma; Hadiah Fitriyah
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.v21i1.1687

Abstract

General Background: Village financial management requires accountability, transparency, and internal control to ensure responsible management of public funds. Specific Background: The Klurak Village Government in Candi District, Sidoarjo Regency manages Village Fund Allocation within the village financial management process. Knowledge Gap: Previous research has examined accountability and transparency in village financial management, while this study develops the discussion by incorporating internal control into the analysis of Village Fund Allocation management. Aims: This study analyzes the implementation of accountability, transparency, and internal control in the management of Village Fund Allocation at the Klurak Village Government. Results: Using a qualitative approach, data were collected through interviews, observations, and documentation involving six informants consisting of village officials, a community representative, and an academic. Data were analyzed through data reduction, data presentation, conclusion drawing, and source triangulation. The findings accountability is implemented through planning, implementation, administration, reporting, and accountability stages. . Novelty: The study integrates accountability, transparency, and internal control within the analysis of Village Fund Allocation management in Klurak Village. Implications: The findings support continued improvement of financial administration, timely accountability reporting, and optimization of the official village website to broaden public access to financial information. Key Findings Highlights All financial management stages follow the applicable administrative procedures. Budget information is disclosed through BPD involvement, information boards, and social media. The inactive village website limits wider public access to financial information. Keywords : Village Fund Allocation, Accountability, Transparency, Internal Control, Public Financial Management
The Effect of Financial Literacy, and Financial Technology on Financial Behavior with Peers as a Moderation Variable in Generation Z Student of the Accounting Study Program, University of Muhammadiyah Sidoarjo: Pengaruh Literasi Keuangan, dan Financial Technology terhadap Perilaku Keuangan dengan Teman Sebaya sebagai Variabel Moderasi pada Mahasiswa Generasi Z Prodi Akuntansi Universitas Muhammadiyah Sidoarjo Mitha Yulia Amanda; Aisha Hanif
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.v21i1.1688

Abstract

General Background: Financial behavior among Generation Z students is closely related to financial literacy and the use of financial technology in an increasingly digital financial environment. Specific Background: Students of the Accounting Study Program at Universitas Muhammadiyah Sidoarjo use financial technology while managing personal finances, with peers representing an important social context. Knowledge Gap: Previous studies have reported inconsistent findings regarding financial literacy and financial technology in relation to financial behavior, while studies specifically examining peers as a moderating variable remain limited. Aims: This study examines the relationships of financial literacy and financial technology with financial behavior and analyzes the moderating role of peers among Generation Z accounting students. Results: Using a quantitative causal-associative design, data were obtained from 155 respondents selected from a population of 642 students through simple random sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 3.0. Financial literacy and financial technology show positive and significant relationships with financial behavior. . Novelty: The study examines peers as a moderating variable in both relationships within Generation Z accounting students. Implications: The findings provide consideration for students, universities, and financial technology service providers in supporting wiser and sustainable financial behavior. Key Findings Highlights Both main predictors show positive and significant relationships with the outcome variable. The social environment weakens the first relationship between the predictor and the outcome. The social environment strengthens the second relationship between the predictor and the outcome. Keywords : Financial Literacy, Financial Technology, Financial Behavior, Generation Z Students, Peer Moderation
Analysis of the Cost Accounting System for Control and Determination of Production Cost (at UMKM Kaoz Kaoz): Analisis Sistem Akuntansi Biaya Untuk Pengendalian dan Penentuan Harga Pokok Produksi (Pada UMKM Kaoz Kaoz)] Rusda Dewi Ainiyah; Akhmad Mulyadi
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.v21i1.1689

Abstract

General Background: Small and Medium Enterprises require an adequate cost accounting system to control production costs and determine accurate cost of production. Specific Background: UMKM Kaoz Kaoz, a T-shirt printing business in Sidoarjo, has implemented cost recording but still relies on manual bookkeeping through Microsoft Excel. Knowledge Gap: Previous studies indicate that many MSMEs still face difficulties in applying systematic cost accounting and accurately determining production costs, while the specific implementation at UMKM Kaoz Kaoz requires further examination. Aims: This study analyzes the application of a cost accounting system for controlling and determining the cost of production at UMKM Kaoz Kaoz. Results: Using a qualitative case study approach, primary data were collected through direct observation and interviews with the owner, finance staff, and production staff. The findings show that the existing recording system remains simple and is not yet fully adequate. Several production costs were not appropriately allocated, including sewing and thread costs for plain T-shirts and direct labor and equipment depreciation for screen-printed T-shirts. Novelty: The study provides a case-based analysis of cost accounting practices and production cost determination at UMKM Kaoz Kaoz. Implications: Improving the accounting system, human resource competence, and allocation of production costs can support more accurate production cost determination and pricing decisions. Key Findings Highlights The business relies on Microsoft Excel for bookkeeping. Sewing, thread, labor, and equipment depreciation require proper treatment. Periodic evaluation supports raw-material and pricing control. Keywords: Cost Accounting System, Production Cost, Cost Control, Small And Medium Enterprises, Cost Of Production

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