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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
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Material Flow Cost Accounting and Its Role in Reducing Loss Costs and Enhancing Product Sustainability: An Applied Study in the General Company for Textile and Leather Industries Alaa Jassim Salman
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.v21i4.1677

Abstract

General Background: Industrial manufacturing processes are increasingly challenged by rising resource costs and growing environmental responsibilities regarding production waste. Specific Background: Conventional costing systems typically fail to trace or report the specific costs of losses and non-productive material flows separately. Knowledge Gap: Detailed empirical tracking of physical material and energy movements across successive textile manufacturing stages using standardized environmental accounting remains limited. Aims: This study aims to examine the role of Material Flow Cost Accounting (MFCA) in identifying loss costs and evaluating potential reductions to promote product sustainability. Results: Applying MFCA revealed that loss costs accounted for 3.288% of total material flow costs, and proposed improvements could reduce these costs by approximately 15.46% while raising the material utilization rate to 91.791%. Novelty: The implementation of ISO 14051-based material flow cost accounting within the Iraqi textile and leather sector specifically pinpoints distinct production stage loss burdens. Implications: Manufacturing enterprises can systematically optimize resource efficiency and strengthen both economic and environmental dimensions of product sustainability by utilizing MFCA data. Key Findings Highlights Material flow cost accounting successfully isolates and reveals non-productive loss costs separately from conforming finished product expenses. Cutting and knitting stages exhibit significant loss quantities and financial burdens that require prioritized corrective action. Proposed optimization measures can significantly decrease overall loss rates while simultaneously improving material utilization efficiency and economic performance. Keywords Material Flow Cost Accounting, Loss Costs, Negative Product, Cost Reduction, Product Sustainability
Victim Death Does Not Extinguish Heirs’ Restitution Rights: Kematian Korban Tidak Menghapus Hak Restitusi Ahli Waris Riznaya Radin Abdian; Vita Mahardika
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.v21i4.1690

Abstract

General Background: Criminal restitution constitutes a legal mechanism for compensating victims and their families for losses arising from criminal offenses. Specific Background: Indonesian District Court Decision Number 185/Pid.B/2025/PN Jbg rejected an IDR 260,366,500 restitution claim submitted by a deceased victim’s heir through the Witness and Victim Protection Agency and public prosecutor. Knowledge Gap: Existing studies have insufficiently examined the distinction between heirs’ legal standing and criminal offense eligibility for restitution following victim death. Aims: This study examines heirs’ restitution rights and judicial interpretation of restitution requirements under Indonesian victim protection legislation. Employing normative juridical research, the study applies statutory, case, and conceptual approaches through qualitative legal analysis. Results: Article 7A(6) of Law Number 31 of 2014 recognizes heirs as restitution recipients when victims die. However, the court rejected the claim based on restrictive interpretations of eligible criminal offenses under Supreme Court Regulation Number 1 of 2022 and circumstances seriously endangering life. The findings establish that heirs’ legal standing and restitution eligibility constitute distinct legal questions requiring separate judicial assessment. Law Number 3 of 2026 subsequently reaffirmed heirs’ entitlement without retroactively governing the examined decision. Novelty: This study distinguishes statutory recognition of heirs from judicial determination of qualifying offenses within a single criminal restitution dispute. Implications: Judicial assessments should reconcile statutory eligibility requirements with victim protection, legal certainty, and substantive justice while recognizing that victim death does not extinguish heirs’ restitution rights. Highlights: Article 7A(6) of Law Number 31 of 2014 explicitly recognizes eligible family members as compensation recipients. Restrictive interpretations of qualifying offenses and life-threatening circumstances formed the basis for denying the IDR 260,366,500 claim. Legal standing and statutory eligibility require separate assessments, while the 2026 legislation reinforces continuity of victim protection. Keywords: Criminal Restitution, Heirs’ Rights, Victim Protection, Judicial Interpretation, Indonesian Criminal Law
Legal Uncertainty and Claims Disputes Challenge Hospital Governance Under National Health Insurance: Ketidakpastian Hukum dan Sengketa Klaim Menjadi Tantangan bagi Tata Kelola Rumah Sakit di Bawah Sistem Asuransi Kesehatan Nasional Jasran Asya
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.v21i4.1736

Abstract

General Background: National health insurance programs create complex legal relationships between healthcare providers and purchasing institutions, particularly regarding reimbursement and accountability. Specific Background: Private hospitals operating under Indonesia's National Health Insurance program face contractual and regulatory challenges, illustrated by two disputes involving RSIA Tiara and BPJS Kesehatan concerning retrospective claim deductions and cesarean section reimbursement audits. Knowledge Gap: Existing regulatory arrangements leave questions regarding contractual authority, administrative accountability, medical assessment standards, and dispute resolution procedures. Aims: This study examines hospital business challenges and formulates legal recommendations using normative juridical research supported by statutory, case, and conceptual approaches grounded in Wolfgang Friedmann's functional critical legal theory. Results: Five interconnected challenges were identified: asymmetric hybrid legal relationships, regulatory uncertainty, potential escalation of administrative disagreements into fraud allegations, inadequate dispute resolution mechanisms, and tensions between administrative and clinical assessments. Retrospective deductions and contemporary reimbursement audits require distinct legal evaluations. Novelty: The study applies Friedmann's functional legal perspective to distinguish contractual, regulatory, and clinical dimensions of hospital reimbursement disputes within a single analytical framework. Implications: Hospitals should strengthen contractual safeguards and clinical documentation, while regulators should establish transparent audit procedures, independent dispute resolution mechanisms, and appropriate clinical review standards to support legal certainty and institutional accountability. Highlights: Hybrid contractual arrangements create asymmetric authority between providers and purchasing institutions. Retrospective deductions and surgical reimbursement audits raise distinct questions of legality. Five interconnected challenges demonstrate the need for independent review and transparent procedures. Keywords: JKN, BPJS Kesehatan, Hospitals, Claim Disputes, Friedmann’s Legal Theory
Adopting Green Value Engineering to Enhance Cost Management Efficiency: An Applied Study Alaa Muhammad Ubaid; Karrar Kareem Jawad; Mustafa Hassan Malk
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.v21i4.1740

Abstract

General Background Sustainability requires balancing economic and environmental demands. Specific Background Industries face intense pressure to reduce hazardous waste while remaining profitable. Knowledge Gap Existing literature lacks integrated models that bridge ecological compliance and budget control in developing nations. Aims This study evaluates how adopting this modern methodology optimizes industrial expenditures. Results Substituting hazardous materials at an Iraqi facility yielded 9.98% financial savings and a 60% reduction in carbon emissions. High-value resource allocation increased to 57.14%, with the computation stage driving 43% of operational optimization. Novelty The research translates abstract ecological goals directly into measurable budget optimizations. Implications These findings empower managers to eliminate waste, ensuring long-term economic resilience and regulatory compliance. Highlights:  Substituting toxic lead and plastic with eco-friendly alternatives directly saved 9.98 percent on unit production expenditures. Sustainable material adoption decreased smelting energy requirements by 75 percent and reduced overall carbon footprint by 60 percent. The quantitative computation stage proved to be the strongest statistical predictor of overall financial and ecological optimization. Keywords: Green Value Engineering, Cost Management Efficiency, Sustainable Manufacturing, Budget Optimization, Ecological Compliance  
Statutory Boundaries Of Arbitrator Jurisdiction And Annulment Proceedings In Indonesia: Batas Mengikat Yurisdiksi Arbiter Dan Proses Pembatalan Putusan Di Indonesia Ellen Chang; Moody Rizqy Syailendra Putra
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.v21i4.1748

Abstract

General Background The authority of an adjudicator originates from and is strictly bound by the mutual consent of the disputing parties. Specific Background National legal frameworks exclusively restrict arbitral award cancellation to three fraud-related conditions under Article 70 of Law Number 30/1999, which distinctly omits provisions for an adjudicator's excess of authority. Knowledge Gap Existing literature lacks a comprehensive analysis determining the boundaries of judicial law-finding when adjudicating claims of excessive mandate following Constitutional Court Decision Number 26/PUU-XV/2017 and Supreme Court Regulation Number 3/2023. Aims This study investigates the permitted boundaries of legal interpretation in civil courts concerning mandate violations, contrasting the national framework with the UNCITRAL Model Law. Results The analysis demonstrates that judges are legally restricted to interpreting the existing statutory conditions without improperly expanding the definitions of fraud or public policy to accommodate excess of authority claims. Furthermore, a recent district court ruling incorrectly expanded these cancellation grounds by utilizing ex aequo et bono and ultra petita arguments disconnected from the established legal prerequisites. Novelty This research establishes that the omission of mandate violations in national cancellation law constitutes a deliberate normative restriction rather than a legal vacuum requiring judicial intervention. Implications Protecting disputing parties necessitates legislative reform of the arbitration frameworks aligned with the UNCITRAL Model Law, operating within the established civil justice system and utilizing precise transitional provisions. Highlights Current frameworks restrict cancellation strictly to fraud, deliberately excluding cases where adjudicators exceed their permitted scope. Courts cannot exploit legal interpretation to accommodate extra-legal claims like ultra petita without violating strict normative limits. Adopting the UNCITRAL Model provides a structured mechanism to rectify unauthorized tribunal decisions. Keywords Award Cancellation; UNCITRAL Model Law; Excess Of Authority; Normative Restriction; Court Intervention

Page 87 of 87 | Total Record : 865

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