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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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Analysis of the Effectiveness of Social Assistance Program Budget Management in the Sidoarjo District Area at the District Social Service : Analisis Efektivitas Pengelolaan Anggaran Program Bantuan Sosial di Wilayah Kabupaten Sidoarjo pada Dinas Sosial Kabupaten Sidoarjo Elsa Ismiatus Sholika; Sarwendah Biduri
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.v21i2.1702

Abstract

General Background: Social assistance programs, including the Family Hope Program (PKH), Non-Cash Food Assistance (BPNT), and Direct Cash Assistance (BLT), are government initiatives designed to alleviate poverty and support vulnerable communities in Indonesia. Specific Background: Social assistance budget management involves planning, implementation, monitoring, and accountability, yet challenges remain in fund realization and beneficiary targeting. Knowledge Gap: Previous studies have examined social assistance implementation and distribution into budget management effectiveness, implementation barriers, and improvement strategies at the Sidoarjo Regency Social Service. Aims: This study analyzes the effectiveness of social assistance budget management, identifies implementation obstacles, and explores strategies to improve budget management and targeting accuracy. Results: Using a qualitative descriptive approach, the findings indicate that budget management generally follows established procedures. However, its effectiveness remains suboptimal because of inaccurate beneficiary data, discrepancies in the Integrated Social Welfare Data digital access constraints, and insufficient interagency coordination. Novelty: The study examines budget management effectiveness by connecting administrative procedures, beneficiary targeting, budget realization, and field-level implementation challenges context. Implications: Strengthening beneficiary data verification, integrating central and local databases, improving staff capacity, and enhancing coordination and monitoring are necessary to support more accountable and targeted social assistance distribution. Key Findings Highlights Budget management follows established procedures, but actual implementation remains below its intended effectiveness. Inaccurate beneficiary records and DTKS discrepancies contribute to mistargeted assistance and unspent allocations. Data integration, staff development, and stronger interagency coordination are identified as key improvement measures. Keywords : Social Assistance, Budget Management, Targeting Accuracy, Poverty Alleviation, Sidoarjo Regency
The Merah Putih Cooperative's Capitalization Mechanism Sourced from Village Funds : Mekanisme Permodalan Koperasi Merah Putih yang Bersumber Dari Dana Desa Qooimah Bilqisti; Sri Budi Purwaningsih
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.v21i2.1703

Abstract

General Background: The Merah Putih Cooperative is a village-based cooperative model established to strengthen rural economic development and community welfare in Indonesia. Specific Background: Its financing mechanism has raised legal concerns regarding the use of Village Funds to support loan repayments, particularly under Minister of Finance Regulation Number 49 of 2025 and subsequent regulatory changes. Knowledge Gap: Previous studies have focused on cooperative institutional development, legal establishment, and governance, while the legal status of Village Funds as support for cooperative financing and debt repayment remains insufficiently examined. Aims: This study examines the mechanism of Village Fund allocation for Merah Putih Cooperative financing and analyzes its legal position as loan security from the perspective of civil obligations law. Results: The normative legal analysis indicates that under the former regulatory framework, Village Funds functioned as administrative support for loan repayment and resembled a guarantee, but did not fully qualify as personal or material security under civil law. The mechanism was considered sui generis because Village Funds are public finances subject to statutory restrictions. Subsequent regulations changed the financing structure by placing PT Agrinas Pangan Nusantara (Persero) as the borrower for physical infrastructure development. Novelty: This study connects cooperative financing regulations, public finance restrictions, and civil law obligations to explain the changing legal position of Village Funds. Implications: The findings highlight the need for regulatory consistency, legal certainty, and compliance with public financial management principles in implementing cooperative financing policies. Key Findings Highlights Village Funds under the former framework resembled repayment guarantees but did not fully qualify as civil law security. Public financial restrictions limit the village government's authority to use Village Funds for cooperative debts. The 2026 regulatory framework shifted financing to PT Agrinas Pangan Nusantara for cooperative infrastructure development. Keywords : Village Funds, Merah Putih Cooperative, Cooperative Financing, Civil Law Obligations, Public Finance
The Role of Company Size in Moderating the Influence of Intellectual Capital and Profitability on Company Value in Healthcare Companies Listed on the Indonesia Stock Exchange for the Period 2020–2024: Peran Ukuran Perusahaan dalam Memoderasi Pengaruh Intellectual Capital dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2020–2024 Zahro’ul Maulidah; Nur Ravita
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.v21i2.1705

Abstract

General Background: Healthcare companies rely on financial performance and knowledge-based resources to sustain competitiveness and create firm value. Specific Background: Intellectual capital and profitability are important determinants of firm value, while firm size may influence how these factors relate to market valuation in Indonesia’s healthcare sector. Knowledge Gap: Previous studies have reported inconsistent findings regarding the relationships between intellectual capital, profitability, and firm value, particularly concerning the moderating role of firm size. Aims: This study examines the effects of intellectual capital and profitability on firm value and analyzes whether firm size moderates these relationships among healthcare companies listed on the Indonesia Stock Exchange during 2020–2024. Results: Using a quantitative approach, multiple regression analysis, and Moderated Regression Analysis (MRA), the study finds that intellectual capital has no significant effect on firm value, whereas profitability has a positive and significant effect. Novelty: The study extends previous research by integrating intellectual capital, profitability, and firm size into a moderated model focused on Indonesia’s healthcare sector. Implications: The findings highlight the relevance of profitability and firm size in understanding firm valuation and suggest that healthcare companies should optimize intellectual capital management and financial performance to support firm value. Key Findings Highlights Intellectual capital shows no significant relationship with firm value in the healthcare sector. Profitability has a positive and significant relationship with firm value. Firm size strengthens the profitability–firm value relationship but does not moderate the intellectual capital–firm value relationship. Keywords : Intellectual Capital, Profitability, Firm Size, Firm Value, Healthcare Companies
Accounting Treatment Of Head Office And Branches Based On SAK EP: A Study on UMKM Rams Dimsum: Perlakuan Akuntansi Kantor Pusat dan Cabang berdasarkan SAK EP: Studi pada UMKM Rams Dimsum Fadhilah Ramadhan; Heri Widodo
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.v21i2.1706

Abstract

General Background: Micro, Small, and Medium Enterprises (MSMEs) require structured accounting systems to manage financial information as their business operations expand across multiple branches. Specific Background: Rams Dimsum, a culinary MSME in Sidoarjo, operates through a head office and several branches, but its accounting practices remain largely manual and are not fully aligned with the Private Entity Financial Accounting Standards (SAK EP). Knowledge Gap: Previous studies have mainly examined accounting standards in MSMEs generally, while research specifically addressing head-office and branch accounting under SAK EP remains limited. Aims: This study analyzes the accounting treatment between the head office and branches of Rams Dimsum based on SAK EP. Results: Using an interpretative qualitative approach, the study finds that fixed assets are recorded as expenses, financial reports are combined rather than separated by branch, goods distribution lacks written supporting documents, damaged inventory is not specifically recorded, and liabilities are recorded simply as routine expenditures. Novelty: This study provides a contextual examination of head-office and branch accounting practices in a culinary MSME by comparing actual practices with SAK EP requirements. Implications: More structured accounting records are needed to improve financial information and support business decision-making. Key Findings Highlights The accounting system does not yet separate financial reporting for individual branches. Asset recognition, inventory recording, and liability reporting remain inconsistent with SAK EP requirements. Centralized financial management supports daily operations but requires stronger documentation and integration. Keywords : Head Office Accounting, Branch Accounting, SAK EP, Financial Reporting, Micro Small and Medium Enterprises
The Influence of Fraud hexagon and Love of money on Village Fund Budget Management in Tanggulangin District: Pengaruh Fraud hexagon dan Love of money Terhadap Pengelolaan Anggaran Dana Desa di Kecamatan Tanggulangin Renny Mei Linawati; Sigit Hermawan
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.v21i2.1707

Abstract

General Background: Village fund management plays an important role in rural development, public welfare, and financial accountability. However, the management of substantial public funds presents challenges related to fraud and financial misconduct. Specific Background: Fraud Hexagon and Love of Money are factors that may be associated with the quality of village fund management, particularly regarding transparency, accountability, and ethical conduct among village officials. Knowledge Gap: Previous studies have reported inconsistent findings concerning the role of Love of Money in financial misconduct, highlighting the need for further investigation in village government settings. Aims: This study examines the effects of Fraud Hexagon and Love of Money on village fund budget management in Tanggulangin District. Results: Using a quantitative approach, primary data were collected through questionnaires from 76 village officials and analyzed using multiple linear regression with SPSS 27. Novelty: This study provides empirical evidence on the distinct relationships of Fraud Hexagon and Love of Money with village fund management in Tanggulangin District. Implications: The findings highlight the importance of strengthening internal controls, supervision, and integrity among village officials to support transparent and accountable village fund management. Key Findings Fraud-related pressures, opportunities, rationalization, capability, arrogance, and collusion are associated with lower village fund management quality. Individual monetary orientation shows no statistically significant partial relationship with village fund management. The two independent variables jointly explain 31.7% of the variation in village fund management. Keywords : Fraud Hexagon, Love Of Money, Village Fund Management, Financial Accountability, Internal Control
Archipelagic Principle Dichotomy Within Ministerial Regional Border Affirmation Norms: Dikotomi Asas Kenusantaraan Dalam Norma Penegasan Batas Daerah Kementerian Aji Pangestu; Rifqi Ridlo Phahlevy
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.v21i3.1709

Abstract

General Background Territorial disputes across island jurisdictions reflect governance vulnerabilities when integrating technical, legal, and sociological dimensions. Specific Background In Indonesia, the polemic over four disputed islands between Aceh and North Sumatra exposed administrative delimitation flaws under Minister of Home Affairs Regulation Number 141 of 2017, ultimately triggering presidential intervention. Knowledge Gap Existing scholarship predominantly examines technocratic and procedural mechanisms, leaving a scarcity of normative evaluations regarding regulatory alignment with the archipelagic principle mandated by the 1945 Constitution and Law Number 12 of 2011. Aims This normative legal research employs a statute approach to evaluate how Ministerial regional border affirmation norms align with the archipelagic principle and to formulate an integrative regulatory framework. Results The analysis reveals a procedural dichotomy where territorial integrity, national interest supremacy, and legal system unity are proactively enforced from initial stages through cartometric methods, national base maps, and centralized authority. Conversely, socio-cultural and historical cohesion is only applied reactively as a last resort when unresolved disputes escalate to central mediation, creating potential disharmony with local realities. Novelty This study offers a normative-conceptual perspective by evaluating administrative delimitation rules through a constitutional geopolitical mandate rather than treating them merely as technocratic instruments. Implications These findings underscore the urgency of revising Ministerial Regulation Number 141 of 2017 to proactively incorporate sociological, historical, and customary dimensions from the outset, thereby safeguarding national unity while accommodating local identity pluralism. Highlights: Cartometric methods and centralized authority proactively enforce territorial integrity and national legal unity. Sociological and historical considerations operate only reactively as a final dispute resolution mechanism. Regulatory revisions must integrate local customary realities early to prevent administrative jurisdiction conflicts. Keywords: Archipelagic Principle, Boundary Delimitation, Territorial Integrity, Normative Legal Research, Sociohistorical Cohesion
Satirical Cultural Criticism In Digital Podcasts Constitutes Legally Protected Expression: Kritik Budaya Satir Dalam Podcast Digital Merupakan Ekspresi Yang Dilindungi Hukum Wardani Aziz; Mochammad Tanzil Multazam
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.v21i3.1710

Abstract

General Background Media technology expansion has broadened opportunities for public discourse, frequently creating legal tension between constitutional rights and statutory restrictions regarding hate speech. Specific Background The Musuh Masyarakat audio broadcast titled "Indonesian Culture and Traditions Do Not Need to Be Preserved" sparked public controversy by employing irony and sarcasm to question state-enforced tradition preservation. Knowledge Gap Existing legal scholarship predominantly focuses on conventional social networks, leaving a scarcity of normative evaluations that test audio-on-demand comedy against updated national legislative frameworks. Aims This normative juridical study examines whether the controversial broadcast qualifies as lawful opinion or criminal hate speech under Indonesian positive law. Results Evaluating the transcript through Jürgen Habermas's deliberative democracy theory and statutory parameters reveals that the speakers target government socialization strategies and social phenomena rather than attacking specific group identities. Furthermore, the cumulative material elements of Article 28 paragraph (2) of Law Number 1 of 2024 and Article 243 paragraph (1) of Law Number 1 of 2023 are not fulfilled because the broadcast lacks intent to incite hostility, discrimination, or violence based on ethnicity, religion, race, or intergroup relations. Novelty This research establishes a structured five-variable normative matrix combining constitutional guarantees, electronic information regulations, criminal statutes, and communicative action theory to evaluate audio comedy. Implications The findings provide essential legal parameters for law enforcement and content creators to distinguish between legitimate public policy evaluation and unlawful hostility within democratic discourse. Highlights: Audio broadcasts evaluating government socialization policies and tradition preservation represent valid democratic discourse. Cumulative material elements of hate speech under Law Number 1 of 2024 and Law Number 1 of 2023 remain unfulfilled. Deliberative democracy parameters distinguish rational public policy debates from unlawful identity-based hostility. Keywords: Freedom Of Expression, Hate Speech, Normative Juridical, Deliberative Democracy, Audio Broadcast
Tax Understanding Sanctions and Moderating Awareness Drive MSME Taxpayer Compliance Over CoreTax: Pemahaman Sanksi dan Moderasi Kesadaran Mendorong Kepatuhan Wajib Pajak UMKM Dibandingkan CoreTax Shintyya Rohma Ameliya; Herman Ernandi
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.v21i3.1711

Abstract

General Background: Taxation is the primary state revenue source for national development and economic stability. Specific Background: Despite digital administration modernization via the CoreTax system and fiscal incentives for Micro, Small, and Medium Enterprises (MSMEs), taxpayer compliance in this sector remains low. Knowledge Gap: Prior studies examining the relationships of tax understanding, tax sanctions, and CoreTax implementation with MSME taxpayer compliance have shown inconsistent results. Aims: This study analyzes the relationships of tax understanding, tax sanctions, and CoreTax implementation with MSME taxpayer compliance, using taxpayer awareness as a moderating variable. Results: Based on a quantitative survey of 56 registered cracker MSME owners in Tlasih Village, Sidoarjo, analyzed using PLS-SEM via SmartPLS, findings indicate that tax understanding and tax sanctions positively and significantly relate to taxpayer compliance, whereas CoreTax implementation has no significant relationship. Additionally, taxpayer awareness strengthens the relationship between tax understanding and taxpayer compliance, but does not moderate tax sanctions or CoreTax implementation. Novelty: This research integrates the newly implemented CoreTax system variable with moderating taxpayer awareness within home-industry cracker MSMEs. Implications: The Directorate General of Taxes should intensify digital socialization, technical assistance, and consistent sanction enforcement to optimize MSME fiscal obligations. Highlights: Regulatory knowledge and strict administrative penalties positively foster fiscal discipline among small business owners. Digital administration system adoption fails to directly generate voluntary reporting due to limited technical literacy. Voluntary moral responsibility strengthens the connection between regulatory knowledge and actual fiscal fulfillment. Keywords: Tax Understanding, Tax Sanctions, CoreTax Implementation, Taxpayer Awareness, Taxpayer Compliance
Informal Cost Planning and Control Realize Micro Retail Operational Cost Efficiency: Perencanaan dan Pengendalian Biaya Informal Mewujudkan Efisiensi Biaya Operasional Ritel Mikro Nadia Nurifayza Sufiyanti; Hadiah Fitriyah
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.v21i3.1712

Abstract

General Background: Micro, Small, and Medium Enterprises (MSMEs), especially traditional grocery stores, vitally distribute daily necessities in Indonesia. Specific Background: Facing limited capital, price fluctuations, and modern retail competition, these stores struggle with unstructured management accounting and manual recordkeeping. Knowledge Gap: Prior studies examined isolated methods like FIFO, target costing, or digital bookkeeping rather than comprehensive cost planning and control in micro-retail stores. Aims: This qualitative case study analyzes cost planning and control in achieving operational cost efficiency at Toko Pojok Lor, Gempol. Results: Using triangulated interviews, observations, and documentation analyzed via the Miles and Huberman model, findings show that informal cost planning estimates inventory needs, monitors stock, prioritizes fast-moving goods, and matches purchases to capital without written budgets. Direct supervision over procurement, stock checks, electricity savings, and consolidated transport controls costs, reduces waste, maintains cash flow, and achieves operational cost efficiency despite lacking systematic records. Novelty: This study reveals informal, experience-based, low-cost cost management in a peripheral grocery store. Implications: Findings enrich management accounting literature and guide simple MSME bookkeeping training. Highlights: Purchasing decisions rely on owner experience, daily stock monitoring, capital availability, alongside prioritizing fast-moving staple goods without written budgets. Direct owner supervision over inventory procurement, electricity usage, plus consolidated supplier trips prevents resource waste. Routine shelf inspections by employees combined with selective restocking maintain smooth cash flow alongside rapid working capital turnover. Keywords: Cost Planning, Cost Control, Operational Cost Efficiency, Management Accounting, Micro Retail MSMEs
Foreign Investment Urbanization and Industry Shape Asian Developing Tax Revenue: Investasi Asing Urbanisasi dan Industri Membentuk Penerimaan Pajak Negara Berkembang Asia Miko Eka Mahendra; Herman Ernandi
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.v21i3.1713

Abstract

General Background: Tax revenue is vital for national development and budget stability. Specific Background: Asian developing countries face low tax ratios due to informal sectors and weak administration. Knowledge Gap: Prior studies on tax determinants and corruption control moderation showed inconsistent results across crisis and recovery phases. Aims: This study analyzes tax revenue determinants and corruption control moderation in 24 Asian developing countries during the COVID-19 pandemic (2020–2021) and new normal (2022–2024). Results: Using multiple regression and Moderated Regression Analysis (MRA) on 120 observations, Foreign Direct Investment (FDI), urbanization, and industry consistently show positive relationships with tax revenue, while agriculture is negative. Per capita income is insignificant, whereas services turn positive in the new normal. Corruption control strengthens industry, does not moderate FDI or urbanization, weakens agriculture during the pandemic, and weakens per capita income while strengthening services in the new normal. Novelty: This research compares macroeconomic, sectoral, and institutional variables across pandemic and post-pandemic clusters. Implications: Governments must strengthen formal sector taxation and reform fiscal administration. Highlights: Cross-border capital inflows, city population concentration, plus manufacturing consistently increase state fiscal receipts across pandemic alongside recovery periods. Agricultural dominance consistently reduces state fiscal receipts, whereas service sector contributions become positive only during post-pandemic recovery. Anti-corruption governance consistently strengthens manufacturing contributions while selectively moderating agriculture, services, plus per capita income across periods. Keywords: Foreign Direct Investment, Urbanization, Tax Revenue, Corruption Control, Moderated Regression Analysis

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