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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
 83   84   85   86   87 
Taxpayer Awareness, System Utilization, and Knowledge Predict Tax Compliance: Kesadaran Wajib Pajak, Pemanfaatan Sistem, dan Pengetahuan Memprediksi Kepatuhan Pajak Ridoh Wati Yuvita; Herman Ernandi
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.v21i4.1725

Abstract

General Background Optimizing state revenue requires strict citizen compliance regarding calculation and reporting obligations. Specific Background Micro, small, and medium enterprises frequently exhibit low regulatory adherence due to limited understanding and readiness for modernized digital administration. Knowledge Gap Limited empirical research examines how socialization programs moderate the connection between internal awareness, procedural knowledge, Core Tax adoption, and regulatory adherence. Aims This study investigates how taxpayer awareness, Core Tax utilization, and tax knowledge predict compliance, evaluating tax socialization as a moderating variable among Krupuk micro-enterprises in Sidoarjo Regency. Results Structural Equation Modeling on 56 registered respondents reveals that awareness, system utilization, and knowledge significantly drive compliance. Furthermore, socialization strengthens the effects of awareness and knowledge but fails to moderate Core Tax utilization. Novelty This research demonstrates that while general socialization reinforces internal consciousness, it cannot independently bridge the technical competency barriers required for digital platform adoption. Implications Authorities must redesign outreach strategies to emphasize hands-on technical training, ensuring enterprise operators acquire practical skills for digital reporting. Highlights: • Internal taxpayer awareness significantly dictates administrative reporting consistency among rural micro-enterprises. • Practical understanding regarding tax regulations directly correlates with higher regulatory adherence. • Tax socialization campaigns fail to bridge the technical competency gap required for digital system utilization. Keywords: Taxpayer Awareness, Core Tax Utilization, Tax Knowledge, Tax Compliance, Tax Socialization
Customer Engagement Mediates Digital Marketing And Service Quality Determining Cafe Patron Loyalty: Keterlibatan Pelanggan Memediasi Pemasaran Digital Dan Kualitas Layanan Menentukan Loyalitas Kafe Rafli Permana Putra; Muhammad Yani
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.v21i4.1726

Abstract

Abstract General Background The food and beverage sector requires dynamic strategies to maintain market share amid intense competition. Specific Background Cafes in Kavling DPR Sidoarjo struggle with high closure rates and visitor retention despite utilizing digital marketing and standard services. Knowledge Gap Previous literature isolates digital marketing, service quality, and loyalty, leaving how customer engagement bridges these variables locally underexplored. Aims This study investigates how digital marketing and service quality determine customer loyalty, examining customer engagement as a mediator among Sidoarjo cafe patrons. Results Partial Least Squares analysis of 114 respondents reveals service quality positively dictates loyalty, whereas intensive digital marketing shows a negative direct relationship. Customer engagement significantly mediates digital marketing's effect on loyalty but fails to mediate service quality's effect. Novelty This study identifies a promotional fatigue effect, demonstrating that excessive digital marketing reduces loyalty unless converted into active engagement. Implications Managers must ensure consistent physical service and curate interactive digital content to foster genuine engagement and long-term patronage. Highlights: • Consistent physical provision directly predicts returning buyers regardless of online interactions. • Overly intensive promotional communications inversely correlate with consumer retention when unmediated. • Active consumer interaction successfully converts online communication efforts into sustained commercial retention. Keywords: Digital Marketing, Service Quality, Customer Engagement, Customer Loyalty, Cafe Business
Inspection Authority Delegation And Internal Control Predict Village Financial Performance: Inspeksi Pendelegasian Wewenang Dan Pengendalian Internal Memprediksi Kinerja Keuangan Desa Ayudya Wahyu Kinanti; Akhmad Mulyadi
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.v21i4.1727

Abstract

General Background Local rural administrations manage substantial public funds requiring transparent and accountable governance frameworks. Specific Background Current regulatory developments, including rural cooperative budget reallocation programs, demand stringent supervision, clear task distributions, and robust monitoring mechanisms. Knowledge Gap Existing literature presents inconsistent findings regarding administrative delegation and rarely integrates these oversight variables within the context of recent budgetary reallocation policies. Aims This research examines how inspection routines, delegation of authority, and internal control systems determine the fiscal outcomes of local rural governments in Beji District. Results Based on quantitative analysis of 100 purposively sampled local apparatus, findings indicate that inspection routines, authority delegation, and internal control positively and significantly predict administrative fiscal outcomes. Notably, routine inspections exhibit the most dominant predictive strength among the evaluated factors. Novelty This study uniquely models these three administrative parameters simultaneously during the transitional implementation of mandatory cooperative fund reallocation programs. Implications Rural policymakers must prioritize routine compliance audits, clear organizational responsibilities, and systematic risk monitoring to secure transparent budgetary execution and prevent fund misappropriation. Highlights: • Routine administrative audits significantly secure public budget management transparency. • Clear task distribution among rural apparatus positively shapes accountability. • Systematic risk monitoring frameworks prevent misappropriation during policy transitions. Keywords: Rural Governance, Fiscal Transparency, Administrative Auditing, Organizational Accountability, Public Fund Management
Public Transparency Organizational Culture And Official Religiosity Predict Village Financial Performance: Transparansi Publik Budaya Organisasi Dan Religiusitas Aparatur Memprediksi Kinerja Keuangan Desa Dwi Riza Umami; Akhmad Mulyadi
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.v21i4.1728

Abstract

General Background The delegation of administrative authority requires local rural governments to manage resources and public funds responsibly. Specific Background Open governance, strong workplace norms, and individual moral values theoretically minimize agency conflicts and prevent mismanagement within rural administrations. Knowledge Gap Previous empirical studies present inconsistent findings regarding whether information openness, institutional habits, and individual morality directly dictate rural fiscal outcomes without additional moderating variables. Aims This study examines how public transparency, organizational culture, and the religiosity of village officials determine the financial performance of rural governments in Beji District. Results Based on multiple linear regression analysis of 100 purposively sampled village officials, public transparency, organizational culture, and official religiosity positively and significantly drive local financial performance. Novelty This research integrates external informational openness, internal institutional norms, and individual moral beliefs into a single comprehensive predictive model for rural fiscal governance. Implications Rural policymakers must actively institutionalize open data access, foster collaborative workplace routines, and promote ethical religious values to secure accountable and responsible budgetary management. Highlights: • Open civic data access significantly drives local budgetary accountability. • Collaborative institutional norms positively dictate rural fiscal management outcomes. • Individual moral beliefs secure responsible resource allocation among administrators. Keywords: Public Transparency, Organizational Culture, Official Religiosity, Financial Performance, Village Government
Virtual Account Integration Secures Cash Receipt Accounting Systems And Internal Control: Integrasi Akun Virtual Mengamankan Sistem Akuntansi Penerimaan Kas Dan Pengendalian Internal Ananda Tyas Sukma Dewi; Duwi Rahayu
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.v21i4.1729

Abstract

General Background Public financial management requires robust oversight to prevent administrative fraud. Specific Background Manual revenue recording exposes government units to transcription errors, reconciliation delays, and misappropriation risks. Knowledge Gap Few studies evaluate how integrating virtual accounts with cash receipt systems operationalizes the COSO framework in local governments. Aims This study analyzes virtual account-based cash receipt systems and evaluates COSO-based internal controls at the Construction Testing Laboratory. Results Qualitative analysis reveals the system successfully integrates virtual accounts via local revenue applications, automatically synchronizing banking networks and regional treasuries. This implementation eliminates manual errors, accelerates reconciliation, and fulfills all COSO components through strict task segregation. Novelty This research explicitly maps how virtual gateways transform manual cash receipt vulnerabilities into automated compliance mechanisms. Implications Public administrators should adopt integrated virtual account frameworks to secure revenues and guarantee transparent reporting. Highlights: Automated payment synchronization eliminates manual data entry vulnerabilities within regional treasury operations. Digital transaction documentation fully satisfies COSO framework compliance requirements for public institutions. Strict task segregation mechanisms successfully prevent unauthorized fund manipulation during service delivery. Keywords: Financial Transparency, COSO Framework, Public Sector Governance, Digital Payment, Risk Management
Cash Holding And Internal Control Predict Mining Corporate Value Through Profitability: Kepemilikan Kas Dan Pengendalian Internal Memprediksi Nilai Perusahaan Pertambangan Melalui Profitabilitas Novia Eka Putri Ramadhani; Eny Mariyanti
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.v21i4.1730

Abstract

General Background Corporate sustainability requires accountable governance and responsible administration. Specific Background The resource extraction sector faces severe volatility, necessitating optimal liquidity, rigorous oversight, and transparent non-financial reporting. Knowledge Gap Previous studies present inconsistent findings regarding whether sustainability disclosures, institutional monitoring, and liquidity reserves determine market capitalization through intervening financial metrics. Aims This study investigates how environmental, social, and governance reports, administrative frameworks, and liquid assets dictate market assessment, examining financial returns as a mediator in Indonesian extraction enterprises. Results Multiple regression and Sobel tests on 144 observations reveal that liquid assets significantly drive financial returns, while sustainability reporting and administrative monitoring do not. Furthermore, administrative monitoring, liquid assets, and financial returns directly dictate market assessment, whereas sustainability reporting exhibits no significant relationship. Financial returns successfully mediate the relationship between liquid assets and market assessment, but fail to mediate other variables. Novelty This research demonstrates that within volatile extraction industries, tangible liquidity reserves dictate market perception more immediately than non-financial sustainability disclosures. Implications Executives must prioritize liquidity management and rigorous administrative monitoring to maximize investor confidence and secure market capitalization. Highlights: Optimal liquidity reserves significantly dictate return on assets within resource extraction enterprises. Strict administrative oversight directly guarantees higher market assessment among financial investors. Sustainability disclosures fail to immediately translate into short-term financial returns. Keywords: Environmental Social Governance, Financial Performance, Firm Value, Internal Control System, Cash Holding
Risk Profile Governance Earnings And Capital Predict Banking Corporate Value: Profil Risiko Tata Kelola Laba Dan Modal Memprediksi Nilai Korporasi Perbankan Arneta Pramesti Rahmadani; Wiwit Hariyanto
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.v21i4.1731

Abstract

General Background The banking sector functions as a vital financial intermediary necessitating robust operational performance to maintain public trust and stimulate macroeconomic growth. Specific Background Regulatory frameworks require financial institutions to maintain their health using risk, administration, profitability, and equity metrics to secure market confidence and mitigate potential liquidity crises. Knowledge Gap Previous empirical literature presents fragmented findings, frequently isolating individual bank health indicators rather than evaluating the comprehensive assessment framework against market valuation metrics like Tobin's Q. Aims This study investigates how risk profile, corporate governance, earnings, and capital determine the firm value of banking enterprises listed on the Indonesia Stock Exchange from 2020 to 2025. Results Based on multiple linear regression analysis of 217 purposively sampled observations, the findings demonstrate that non-performing loans, independent commissioner proportions, return on assets, and capital adequacy ratios significantly dictate corporate market assessment. Novelty This research provides a holistic evaluation of the updated bank health assessment framework by simultaneously testing its four core components against equity market valuation across a dynamic five-year timeline. Implications Financial institutions must prioritize comprehensive hazard mitigation, transparent administrative oversight, robust profitability, and sufficient equity reserves to optimize investor confidence and maximize long-term market capitalization. Highlights: Non-performing loan metrics inversely correlate with market capitalization among financial institutions. Independent commissioner proportions actively stimulate investor confidence and market assessment. Return on assets and adequacy ratios directly secure long-term equity appreciation. Keywords: Tobin's Q, Market Capitalization, Bank Health, Non-Performing Loans, Financial Intermediaries
Psychological Determinants Of Voluntary Quitting Among Four Star Hotel Personnel: Determinan Psikologis Berhenti Sukarela Pada Personel Hotel Bintang Empat Ayesha Dira Parahita; Netania Emilisa; Radita Finanda Ramadhanti; Beta Oki Baliartati; Faiza Nur Hakim
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.v21i3.1584

Abstract

General Background Human resources represent strategic assets crucial for organizational operational success and global competitive advantage. Specific Background The hospitality industry faces significant challenges maintaining workforce stability due to intense customer service demands, uncertain working hours, and shift-based operational systems. Knowledge Gap Although the hotel sector experiences exceptionally high voluntary departure rates, the concurrent evaluation of negative individual psychological states and organizational attachment metrics remains limited. Aims This study investigates how workplace happiness, work hopelessness, perceived organizational support, and job embeddedness predict the intention to leave among four-star hotel employees in North Jakarta. Results Quantitative multiple regression analysis of 110 respondents reveals that happiness at work, perceived organizational support, and job embeddedness significantly decrease the intention to leave. Conversely, work hopelessness significantly drives the desire to seek alternative employment. Novelty This research identifies job embeddedness as the most substantial psychological deterrent against turnover intention within high-stress hospitality environments. Implications Hospitality management must prioritize employee attachment strategies, transparent career development, and routine workload evaluations to foster retention and ensure long-term operational stability. Highlights Job embeddedness serves as the strongest deterrent against turnover intention. Work hopelessness significantly increases the desire to leave the organization. Management must prioritize career development and workload evaluations to improve retention. Keywords Turnover Intention; Job Embeddedness; Organizational Support; Work Hopelessness; Happiness At Work
Legal Risk Management in Hospital Expansion Projects Amid Regulatory Uncertainty: Manajemen Risiko Hukum dalam Proyek Ekspansi Rumah Sakit di Tengah Ketidakpastian Regulasi Jasran Asya; Yohanes Calvinus; Oei Fuk Jin
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.v21i4.1590

Abstract

General Background: Healthcare infrastructure development involves complex legal, financial, and institutional requirements that demand systematic project management. Specific Background: Hospital expansion projects face changing regulations, contractual obligations, and compliance requirements that may generate disputes, delays, and cost overruns. Knowledge Gap: Previous research frequently separates legal considerations from project management, leaving integrated approaches to regulatory uncertainty insufficiently developed. Aims: This study identifies major legal risk categories and develops an integrated conceptual framework using a systematic literature review guided by PRISMA. Seventeen relevant studies were examined through thematic analysis and narrative synthesis. Results: Four interconnected dimensions emerged: contractual and public private partnership risks, governance and compliance risks, project governance risks, and legal risks associated with healthcare digital transformation. Regulatory uncertainty was identified as a concern for financing stability, institutional coordination, project performance, and dispute prevention. Novelty: The study proposes an interdisciplinary framework integrating regulatory uncertainty, legal risk, project governance, and project performance into a unified analytical structure specifically addressing hospital infrastructure development. Implications: The proposed framework provides a conceptual foundation for hospital administrators, investors, legal practitioners, and policymakers to formulate adaptive compliance strategies, strengthen contractual arrangements, and manage regulatory challenges. Highlights: Seventeen studies identified contractual, compliance, managerial, and digital exposures. Policy instability threatens financing stability and increases the potential for disputes. Fragmented disciplinary approaches demonstrate the need for an integrated conceptual framework. Keywords: Legal Risk Management, Hospital Expansion, Regulatory Uncertainty, Project Governance, Systematic Literature Review.
Reward Systems Outweigh Career Development in Public Utility Employee Job Satisfaction: Sistem Insentif Lebih Berpengaruh Dibandingkan Pengembangan Karier dalam Kepuasan Kerja Karyawan Perusahaan Utilitas Umum Anisah Isnaini; Ika Korika Swasti
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.v21i4.1646

Abstract

General Background: Employee job satisfaction is essential to human resource management and organizational performance. Specific Background: Declining satisfaction levels highlight concerns regarding career opportunities, compensation, and benefits in public service organizations. Knowledge Gap: Inconsistent findings regarding career development and job satisfaction require further empirical investigation. Aims: This study examines the relationships between career development, reward systems, and employee job satisfaction using a quantitative approach involving 126 permanent employees. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: Career development showed a significant positive relationship with job satisfaction (β = 0.326; p = 0.002), while reward systems demonstrated a stronger relationship (β = 0.507; p < 0.001). Both variables explained 62.5% of the variance in job satisfaction (R² = 0.625). Novelty: The study provides comparative empirical evidence demonstrating the stronger contribution of reward systems relative to career development in public service organizations. Implications: Transparent performance-based rewards and equitable career advancement opportunities are essential considerations for supporting employee job satisfaction. Highlights: Professional advancement demonstrated a significant positive coefficient (β = 0.326). Compensation and recognition mechanisms recorded a larger coefficient (β = 0.507). The structural model explained 62.5% of the outcome variance. Keywords: Career Development, Reward System, Job Satisfaction

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