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International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Published by Sekolah Tinggi Agama Islam Idrisiyyah
ISSN : -     EISSN : 2808487X     DOI : https://doi.org/10.54443/ijerlas
Core Subject : Religion, Humanities, Science, Education, Social,
Religion Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other
This journal accepts articles on results of the research in fields of Education, Cross Culture, Law, Environmental Empowerment which are the latest issues from the results of activities or practical implementations that are problem solving, comprehensive, meaningful, latest and sustainable findings with clear goals and visionary in various activities that have innovation and creativity. So that they do not just replicate the same activities in different places but must have to measurable results and impacts for society and support the achievement of the goals set in modern human development.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 983 Documents
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Reconstruction Of Tax Criminal Law Enforcement Based On Digital Transformation: A Juridical And Economic Review To Strengthen National Stability Nur Hakim; Yuhelson
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax crimes constitute a fundamental threat to fiscal sovereignty, as they distort the stability of the national economy. This study examines the urgency of reconstructing the tax criminal law enforcement system, which currently faces increasingly complex challenges arising from cross-border modus operandi, including the manipulation of transfer pricing and the abuse of tax havens. Employing a juridical-normative research method combined with the economic analysis of law, this study evaluates the weaknesses of the existing regulatory framework in responding to the rapid digitalization of global financial transactions. The findings reveal that the disparity between conventional regulatory mechanisms and the growing sophistication of tax crime schemes has resulted in significant leakage of state revenue. Accordingly, a legal reconstruction is required that places digital transformation including the integration of Big Data analytics, the Automatic Exchange of Information (AEOI), and digital forensics as the principal foundation of the tax monitoring and criminal evidentiary system. This reconstruction aims to establish legal certainty grounded in justice, while simultaneously optimizing state financial loss recovery through asset recovery mechanisms, thereby strengthening national resilience and stability.
Integration of SDGs into Gender-Equitable Spatial Planning in Lhokseumawe City Nuribadah, Nuribadah; Iskandar, Hadi; Jafar, Sofyan; Nugraha, Satriya; Sari, Elidar
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19284782

Abstract

This study examines the integration of Sustainable Development Goals (SDGs), particularly Goal 5 (Gender Equality) and Goal 11 (Sustainable Cities and Communities), into gender-responsive spatial planning in Lhokseumawe City, Indonesia. Despite national mandates to mainstream SDGs in regional planning, spatial policies at the local level remain largely gender-neutral and insufficiently address socio-ecological vulnerabilities. This research aims to analyze the extent of SDG integration in spatial planning policies and to identify gaps in their implementation. Using a qualitative socio-legal approach, data were collected through in-depth interviews, focus group discussions, and analysis of policy documents, including the Regional Spatial Planning (RTRW) and related regulations. The findings reveal that while normative frameworks for gender mainstreaming exist, their operationalization in spatial planning remains partial, fragmented, and weakly institutionalized. Key challenges include limited gender-responsive budgeting, insufficient technical guidelines, and weak cross-sectoral coordination. Additionally, environmental pressures, particularly in coastal and water catchment areas, exacerbate spatial inequalities affecting vulnerable groups, especially women. This study contributes to the literature by reconceptualizing spatial planning as a transformative instrument that integrates gender justice and ecological sustainability within the SDG framework. It proposes a policy-oriented framework that embeds gender indicators into spatial planning instruments, strengthens participatory governance, and aligns local planning practices with global sustainability targets. The findings highlight the urgency of shifting from gender-neutral to gender-responsive spatial governance to achieve inclusive and sustainable urban development.
Determination of Internal Auditor Performance with Job Satisfaction as a Mediator at Muhammadiyah Universities throughout Indonesia Ramdani, Safier; Widyastuti, Tri; Darmansyah, Darmansyah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19414227

Abstract

This study examines the influence of leadership style, professionalism, locus of control (LOC), and independence on the performance of internal auditors at Muhammadiyah and Aisyiyah Higher Education Institutions (PTM/A) in Indonesia, with job satisfaction as a mediating variable. The study uses an explanatory quantitative approach with a sample of 101 internal auditors selected through purposive sampling from various PTM/A across Indonesia. Data was analyzed using Structural Equation Model-Partial Least Square (SEM-PLS). The results indicate that leadership style and professionalism have a significant positive effect on both internal auditor performance and job satisfaction. However, locus of control and independence did not show a significant effect on auditor performance. Job satisfaction was found to effectively mediate the influence of leadership style and professionalism on performance, but did not mediate the influence of locus of control and independence. The research model demonstrates a very strong explanatory power, with R² values of 98.7% for job satisfaction and 62.7% for auditor performance. This study makes a significant contribution to the internal audit literature and provides a strategic foundation for institutions to strengthen leadership and professional ethics to improve organizational governance quality.
From Complaint to Satisfaction: The Role of Complaint Management System in Patient Satisfaction Wayan Pratita, Ni; Sri Darma, Gede
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19447983

Abstract

This study aims to analyze the effect of the Complaint Management System (CMS) on patient satisfaction with trust as a mediating variable at Tangguwisia Regional Hospital and Giri Emas Regional Hospital, both Class D government hospitals in Buleleng Regency, Bali. The issue addressed in this study is the suboptimal implementation of the CMS, which has the potential to reduce patient trust and satisfaction with hospital services. This study examines: (1) the direct effect of CMS on patient satisfaction, (2) the effect of CMS on patient trust, (3) the effect of trust on patient satisfaction, and (4) the mediating role of trust in the relationship between CMS and patient satisfaction. The study used a quantitative approach with a cross-sectional survey design on 150 inpatients selected through a purposive sampling technique. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM) with the SmartPLS 4 application. The results showed that CMS had a positive and significant effect on both patient satisfaction and patient trust. Trust also had a significant effect on patient satisfaction and was proven to partially mediate the relationship between CMS and patient satisfaction. These findings demonstrate that a responsive, transparent, and solution-oriented complaint management system not only directly improves patient satisfaction but also strengthens patient trust, ultimately enhancing overall satisfaction. Academically, this study adds to the literature by confirming the role of trust as a crucial mediating variable in the context of Class D government hospitals in Indonesia.
Integrating Green Human Resource Management and Green Supply Chain: A Systematic Literature Review in The Context of The Manufacturing Industry in Indonesia Idil, Muh; Istimaroh, Istimaroh; Fauziah, Fenty
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19491421

Abstract

The manufacturing sector in Indonesia plays a critical role in national economic growth, contributing significantly to GDP. However, it is also a major contributor to environmental degradation through greenhouse gas emissions and industrial waste. Faced with this paradox, companies are required to undergo a sustainability transformation that is both technical and cultural. This research aims to map and synthesize existing literature on the integration of Green Human Resource Management (GHRM) and Green Supply Chain Management (GSCM) as key determinants of sustainable performance. Using the Systematic Literature Review (SLR) method with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, this study examines relevant empirical articles to identify relationship mechanisms, methodological trends, and research gaps. The results of the review indicate that GHRM serves as the foundation for building employees’ green capabilities and culture, which are then operationalized through GSCM practices to achieve holistic sustainability performance. This article makes a theoretical contribution by clarifying the role of GSCM as a mediator within the Ability-Motivation-Opportunity (AMO) framework and offers a framework for industry managers to align human resource policies with operational strategies. By integrating GHRM and GSCM, companies can achieve better environmental, economic, and social performance, ultimately fostering long-term sustainability. This study also highlights the challenges faced by the Indonesian manufacturing industry in implementing these practices and provides recommendations for overcoming these barriers through employee-driven innovation and strategic alignment.
Decoding Indigenous Justice Practices as a Pathway to Restorative Legal Reform in Southeast Asia Kamal, Pangeran Maulana
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19413557

Abstract

The legal system in Southeast Asia faces the challenge of balancing a retributive, punishment-oriented paradigm with the societal need for restorative justice. Amid modern legal reform efforts, customary justice practices offer a conceptual alternative rooted in the values of social harmony, deliberation, and moral balance. This research aims to interpret customary justice practices as a path to restorative legal reform in Southeast Asia, by examining the traditional legal system as a living source of legal values. This study uses a socio-legal approach with a qualitative method, through a case study on the Cirebon Customary Justice system regulated in the Cirebon Pepakem. Data was collected through field observations, interviews, and document studies, with interviews conducted with 10 informants consisting of indigenous leaders, legal academics, and judicial officials. Thematic analysis is used to identify principles of customary justice that are relevant to modern restorative law concepts. The results of the study show that the Cirebon Pepakem contains principles of social recovery, shared responsibility, and the idealism of fair judges, reflected through the symbols of Candra, Tirta, Cakra, and Sari. These values show that the traditional legal system of the archipelago has a restorative foundation that can potentially be integrated into contemporary legal reform. This study concludes that recognizing customary justice is a strategic step in building a contextual and sustainable restorative legal system in Southeast Asia.
Resolving Wrongful Arrest Cases from a Victimological Perspective Muhammad Rhogust; Martanti Endah Lestari; M. Afrizal
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 2 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19682936

Abstract

This study examines the resolution of wrongful arrest cases from a victimological perspective, particularly in light of the changes introduced by Law of the Republic of Indonesia Number 20 of 2025 concerning the Criminal Procedure Code. These changes reflect a shift from procedural justice toward a more substantive and human rights-oriented approach. The study aims to analyze the legal mechanisms for resolving wrongful arrest cases and to identify the rights and obligations of the state toward victims. This research employs a normative legal research method, utilizing statutory, conceptual, and case approaches. Data are derived from primary and secondary legal materials, including legislation and relevant literature, which are analyzed descriptively and qualitatively. The findings indicate that the new Criminal Procedure Code provides stronger legal protection for victims of wrongful arrest through mechanisms such as compensation and rehabilitation. Compensation is no longer merely procedural but serves as a substantive instrument of justice, encompassing material and immaterial losses. Furthermore, the state bears responsibility for fulfilling victims’ rights as part of its obligation to uphold human rights and ensure justice. In conclusion, the legal framework governing wrongful arrest in Indonesia has evolved toward a more victim-oriented approach, emphasizing restoration, accountability, and the prevention of future violations.
Restructuring the Resilience of Supervisees During the Early Stages of Supervision: A Case Study Incorporating Play Therapy for Future Implementation Alice Erni Husein; Mariska Putri Pratiwi; Zakarias Situmorang
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 2 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19572286

Abstract

This study explores the role of clinical supervision in restructuring supervises’ resilience during the early stages of play therapy training. Despite extensive research on client outcomes, limited attention has been given to supervises’ psychological and professional development. This study addresses this gap by examining how supervision contributes to supervisees’ behavioural and emotional transformation. A qualitative case study approach was employed, analysing 22 supervision sessions through processed diary transcriptions. Methodological triangulation was applied by integrating qualitative analysis with an artificial intelligence–based instrument, FotoKarakter, to enhance validity and provide additional behavioural insights. The findings reveal a significant transformation in supervises’ personality, shifting from task-oriented to people-oriented characteristics, as illustrated through a U-shaped developmental trajectory. The supervision triangle framework plays a crucial role in facilitating reflective learning, emotional regulation, and professional identity formation. This study contributes to the advancement of play therapy by repositioning supervision as a critical mechanism not only for client outcomes but also for supervisee development. Practically, the findings highlight the importance of structured supervision and the integration of objective measurement tools in strengthening supervises’ resilience and professional competence.
Consumer Protection in Cash-Based Motor Vehicle Transactions: An Empirical Socio-Legal Study in Lhokseumawe, Indonesia Zulkifli Zulkifli; Arief Rahman
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 2 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19572162

Abstract

This study examines the effectiveness of consumer protection law enforcement in cash-based motor vehicle transactions in Lhokseumawe, Indonesia. Despite the normative guarantees provided by Law No. 8 of 1999, cash consumers continue to face structural and behavioral barriers in practice. Using an empirical socio-legal approach with a mixed-methods design, this research draws on survey data from 100 consumers and in-depth interviews with key stakeholders, including dealers and regulatory authorities. The findings reveal a significant implementation gap, where legal enforcement remains largely symbolic. A “credit-centric bias” among dealers systematically disadvantages cash buyers through limited unit availability, slower administrative processes, and restricted access to information. Additionally, weak institutional oversight and the absence of active consumer advocacy organizations contribute to a regulatory vacuum that allows such practices to persist. Low levels of consumer legal literacy further exacerbate the problem, leading to a condition of “false rights fulfillment,” where consumers perceive their rights as satisfied despite experiencing procedural discrimination. This study concludes that improving consumer protection requires a shift from passive to proactive regulatory enforcement, supported by stronger institutional supervision and the development of local advocacy mechanisms. The findings contribute to a deeper understanding of how economic incentives can undermine the practical effectiveness of consumer protection law in emerging markets.
Improving Auditor Competence and Audit Quality Through Artificial Intelligence Moderation in Modern Financial Statement Digitization Oktavianto Muis, Ferry; Darmansyah, Darmansyah; Widyastuti, Sri
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 2 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19893622

Abstract

This research seeks to explore how the digitization of financial statements influences auditor competence and audit quality, alongside examining the moderating effect of Artificial Intelligence (AI) in this context. In the face of today's intricate business landscape, the auditing field must continually embrace new technologies to uphold precision and effectiveness. Employing a quantitative methodology, this study utilizes the Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique. Data were gathered through purposive sampling methods via questionnaires from 132 auditors employed at Public Accounting Firms (KAP) in the West Java area. The findings reveal that digitizing financial reports can substantially enhance both auditor competence and audit quality. Furthermore, AI usage has been shown to have a direct positive influence on these aspects. A key discovery of this study is that AI significantly moderates and bolsters the link between financial report digitization and auditor competence. However, AI does not significantly moderate the connection between digitization and audit quality. This suggests that audit quality is not solely reliant on technology but is also shaped by other elements such as human expertise, quality control, and adherence to audit standards. This study adds to the digital audit literature by emphasizing the significance of balanced technology integration in developing nations.

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