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jle
Published by Yayasan Kawanad
ISSN : 29639204     EISSN : 29637937     DOI : https://doi.org/10.56347/jle
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal of Law and Economics publishes research on a broad range of topics, including the economic analysis of law, the economic analysis of regulation and the behavior of regulated firms, industrial organization and antitrust policy, the political economy of legislation and legislative processes, law and finance, and corporate finance and governance. The JLE has published some of the most influential and widely cited articles in these areas. It is an invaluable resource for academics and those interested in cutting-edge analysis of current public policy issues. All published article URLs will have a digital object identifier (DOI).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 103 Documents
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Law Enforcement of Corruption Offenses in Village Budget (APBDes) Development Sector of Salaon Dolok Village Government (Analysis of Court Decision Number: 49/Pid.Sus-TPK/2023/PN Mdn) Andayani, Sintia; Kusbianto, Kusbianto; Nadirah, Ida
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.41

Abstract

This study reviews the judicial decision of the Medan District Court Number 49/Pid.Sus-TPK/2023/PN Mdn on corruption in village fund management (APBDes) in the development sector. In this case, village officials committed authority abuse by falsifying accountability documents, diverting budgeted funds to cover up previous audit findings, and leaving planned physical infrastructure projects uncompleted. The trial's evidentiary process relied on documentary evidence including accountability reports, disbursement records, and details of suspicious transactions plus forensic audit results that confirmed state financial losses amounting to Rp383,896,956.97 as well as witness testimonies supporting these irregularities. Effective law enforcement requires a complete investigation and prosecution with coordination and sanctions proportionate to the crime so that it can serve as a deterrent for similar future acts; however, the quality of judicial decisions and public confidence are still affected by internal problems such as inconsistent integrity and professional capacity of law enforcement personnel, together with external problems such as political interference, inadequate supervision mechanisms, low community legal awareness, and insufficient witness protection. Strengthening institutional independence, inter-agency coordination, oversight intensity, and sustained legal education for communities are essential to achieving greater consistency and credibility in handling village budget corruption cases.
The Influence of Emotional and Rational Factors on Traders' Decision in Choosing Islamic Banking Services (Case Study of Traders at Baruga Market) Wawan, Wawan; Nola, Indra; Daswan, Lestari; Amalia, Sitti Nur Annisa
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.383

Abstract

This study aims to examine and analyze the influence of emotional and rational factors on traders' decisions in choosing Islamic banking services (case study of Baruga Market traders). This type of research is quantitative research. The data source in this study is primary data. The sample in this study amounted to 97 people taken using purposive sampling technique. The data collection technique used questionnaires distributed directly in the form of printed paper and Google from. Analyzed using multiple linear regression through SPSS software. The results of this study indicate that emotional factors have a significant influence on traders' decisions in choosing Islamic banking services (case study of Baruga Market traders), rational factors have a significant influence on traders' decisions in choosing Islamic banking services (case study of Baruga Market traders). As well as emotional factors and rational factors have a significant influence on traders' decisions in choosing Islamic banking services (case study of Baruga Market traders).
The Role of Financial Literacy, Accounting Literacy, and Digital Literacy in Improving the Managerial Ability of MSMEs Hutabarat, Metyria Imelda; Jama, Ahmad Kamal; Kusumawardhani, Aninditha Putri
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.394

Abstract

Understanding financial management, accounting reporting, and digital technology utilization can enhance the quality of business managerial capabilities. This study examines the role of financial literacy, accounting literacy, and digital literacy in improving managerial capabilities of MSMEs. Partial results demonstrate that financial literacy, accounting literacy, and digital literacy exert positive and significant effects on managerial capabilities of MSMEs in Medan City. Simultaneous results indicate that financial literacy, accounting literacy, and digital literacy collectively exert positive and significant effects on managerial capabilities of MSMEs in Medan City. MSMEs in Medan City gain greater opportunities to strengthen their competitiveness and business sustainability. The Adjusted R Square value reaches 45.1%, while the remaining 54.9% stems from variables beyond the research model, including entrepreneurial behavior among others. Research findings necessitate support from local governments, educational institutions, and relevant stakeholders to enhance training and mentoring programs in financial, accounting, and digital literacy for MSMEs, thereby strengthening managerial capacity and fostering economic growth in Medan City.

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