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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 109 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) Sintia Andayani; Kusbianto Kusbianto; Ida Nadirah
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; Indra Nola; Lestari Daswan; Sitti Nur Annisa Amalia
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 Metyria Imelda Hutabarat; Ahmad Kamal Jama; Aninditha Putri Kusumawardhani
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.
Kepastian Hukum terhadap Praktik Gesek Tunai Kartu Kredit Dewi Rosmalasari; Nin Yasmine Lisasih
Journal of Law and Economics Vol. 5 No. 1 (2026): MAY
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i1.395

Abstract

In the practice of credit card cash advances, cardholders withdraw cash at merchants that facilitate such services by pretending to make purchase transactions. This study analyzes whether credit card cash advances constitute unlawful acts and examines legal certainty regarding these practices through applicable regulations. The research employs a normative legal method with a statutory approach, utilizing primary legal materials, including the Civil Code, Financial Services Authority Regulations, and Bank Indonesia Regulations. Findings reveal that credit card cash advances constitute unlawful acts under Article 1365 of the Civil Code, potentially causing losses to multiple parties: customers whose data are misused, banks facing heightened bad loan risks, and threats to the overall stability of the financial system. Legal uncertainty surrounding credit card cash advances creates opportunities for criminals to carry out card forgery, fraud, personal data misuse, and money laundering. Therefore, coordinated efforts are needed to strengthen legal certainty regarding credit card cash advances, both through regulatory refinement and effective law enforcement. 
Marriage Dispensation Orders: Judicial Product or State Administrative Decision Lely Mahartina Khoiru Ummah; Lilia Prasastiningtyas
Journal of Law and Economics Vol. 5 No. 1 (2026): MAY
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i1.417

Abstract

The amendment to the minimum marriage age through Law Number 16 of 2019 has led to a marked rise in applications for marriage dispensation before the Religious Courts, prompting a conceptual question regarding the legal standing of such orders — whether they ought to be read purely as judicial products or as state administrative decisions. Through normative legal research employing statutory and conceptual approaches, this study analyzes the juridical character of marriage dispensation orders and examines whether they satisfy the criteria of a state administrative decision, namely concreteness, individuality, finality, and the production of legal consequences, within the framework of administrative law. The findings reveal that marriage dispensation orders carry a hybrid character: procedurally issued as judicial products by the Religious Courts, yet substantively displaying characteristics of administrative decisions given that they constitute concrete, individual, and final grants of permission. This ambiguity signals the relevance of applying the general principles of good governance (AUPB) — particularly the principles of prudence and the protection of the best interests of the child — in adjudicating dispensation cases, and leads this study to advance the conceptualization of marriage dispensation orders as a judicialized administrative act, drawing attention to the intersection between judicial authority and administrative decision-making in the Indonesian legal system.  
The Interplay of Halal Operations Management and Supply Chain Integration on Logistics Performance in West Java's SMEs Tribowo Rachmat Fauzan; Ajeung Syilva Syara Noor Silmi Sudrajat
Journal of Law and Economics Vol. 5 No. 1 (2026): MAY
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i1.421

Abstract

The global expansion of the halal industry has placed considerable pressure on food supply chains, particularly among small and medium enterprises (SMEs) in West Java's food sector. This research examines the interplay between halal operations management practices and supply chain integration to determine their combined effects on logistics performance, addressing persistent gaps in halal logistics efficiency. A quantitative approach employing partial least squares structural equation modeling (PLS-SEM) analyzes survey responses from 186 food SMEs across West Java, treating halal operations management and supply chain integration as key independent constructs, with logistics performance as the dependent variable; mediation effects were tested through bootstrapping procedures. Halal operations management significantly improves logistics performance, while supply chain integration fully mediates this relationship — West Java SMEs show measurable gains in on-time delivery and inventory efficiency when halal practices are structurally aligned with supply chain coordination. The cross-sectional design limits causal inference, and findings may not generalize beyond food SMEs in West Java; future research should examine longitudinal effects and multi-sector applications across Indonesia. This study is among the first to connect halal operations management with supply chain integration in explaining logistics performance among Indonesian SMEs, addressing theoretical gaps between Islamic business practices and modern supply chain theory while offering a practical framework for West Java's halal sector development.  
The Effect of Social Media, Marketing Communication, and Customer Reviews on Purchasing Decisions in E-Commerce among Generation Z Students in Medan City Achiruddin Siregar; Moh. Zaini; Dwi Wahyono; Yuni Candra; Dikdik Purwadisastra
Journal of Law and Economics Vol. 5 No. 1 (2026): MAY
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i1.424

Abstract

E-commerce purchasing behavior among Generation Z warrants serious scholarly attention — this cohort constitutes the largest segment of active digital users whose decision-making processes are shaped in ways older consumer models do not adequately capture. This study examined the influence of social media, marketing communications, and customer reviews on e-commerce purchasing decisions in Medan City, focusing on Generation Z students at several private universities. A quantitative survey design was employed, with data collected via structured questionnaires distributed to 100 respondents and analyzed using SPSS 26, encompassing validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination. Each independent variable returned a positive and statistically significant effect on purchasing decisions. The simultaneous test confirmed that the three variables together exert a positive and significant influence on e-commerce purchasing decisions in Medan City. The Adjusted R Square of 0.417 indicates that 41.7% of the variance is accounted for by the model; the remaining 58.3% reflects variables outside the model's scope, including on-time delivery and discount practices.  
Perizinan Berusaha dalam Perspektif Hukum Administrasi Negara dan Ekonomi Zulfikar Ali; Intan Meitasari; Yuniwati Yuniwati
Journal of Law and Economics Vol. 5 No. 1 (2026): MAY
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i1.426

Abstract

This study examines the role of State Administrative Law in promoting efficiency in the economic sector and social welfare through business licensing regulations. This issue is important because business licensing is not only an instrument of government control but also influences business actor behavior, transaction costs, legal certainty, and market competitiveness. The purpose of this study is to analyze government authority in terms of business licensing regulations and assess the extent of its influence on economic efficiency and public welfare. This study uses a normative juridical method with a statutory regulatory approach and a conceptual approach. Data were collected through a literature review of statutory regulations, state administrative law literature, and legal and economic studies. The analysis was conducted qualitatively by examining the relationship between administrative authority, licensing services, business actor compliance, and their impact on economic activity. The results of this study indicate that simple, transparent, and accountable business licensing can reduce bureaucratic barriers, increase compliance, and create certainty for business actors. Thus, State Administrative Law contributes significantly to building efficient, fair, and social welfare-oriented economic governance.  
Pemahaman dan Kepatuhan Wajib Pajak terhadap PPN dan PPh Pasal 21 di Jawa Barat Faridz Maulana Arif; Fauzan Ali Nursya’bani; Muhammad Afif; Muhammad Ikhsan Al Anshori; Rakha Al Gifhari Budiman; Rakha Ariyadi Pratama
Journal of Law and Economics Vol. 5 No. 1 (2026): MAY
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i1.427

Abstract

This study examined the understanding and compliance of taxpayers with respect to Value Added Tax (VAT) and Income Tax (PPh) Article 21 in West Java Province. Tax revenue constitutes the primary fiscal base of the Indonesian state, and the country's self-assessment system places the full burden of calculation, payment, and reporting on the taxpayer — making their level of understanding a direct determinant of compliance outcomes. A quantitative survey method was employed, with data gathered through structured questionnaires distributed to individual and corporate taxpayers subject to VAT and/or PPh Article 21 obligations. The findings indicate that taxpayer understanding of VAT and PPh Article 21 regulations does not produce a positive effect on compliance levels, whether measured through reporting behavior or payment conduct. Although overall compliance was relatively adequate, gaps in technical knowledge — particularly in tax administration procedures — remained apparent. Sustained investment in tax education and public outreach is therefore necessary to build more durable compliance patterns across West Java.  

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