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Contact Name
Masri Ali
Contact Email
masri8020@gmail.com
Phone
+6281360650791
Journal Mail Official
jle@kawanad.com
Editorial Address
Jl. T Nyak Arief, Pasar Lamnyoeng Blok C Nomor 3, Banda Aceh, Provinsi Aceh, 23112
Location
Kota banda aceh,
Aceh
INDONESIA
jle
Published by Yayasan Kawanad
ISSN : 29639204     EISSN : 29637937     DOI : https://doi.org/10.56347/jle
Core Subject : Economy,
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).
Articles 116 Documents
Penegakan Hukum terhadap Tindak Pidana Judi Online oleh Ditreskrimsus Polda Jawa Timur (Studi Kasus Putusan Nomor 475/Pid.B/2026/PN Sby) Moch Abdan Salam; Singgih Januratmoko; Zainal Arifin Hossein
Journal of Law and Economics Vol. 5 No. 2 (2026): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i2.429

Abstract

This study aims to analyze law enforcement against online gambling offenses by the Special Criminal Investigation Directorate (Ditreskrimsus) of the East Java Regional Police, identify the obstacles encountered, and examine the application of law in Decision Number 475/Pid.B/2026/PN Sby based on criminal law provisions and the Electronic Information and Transactions Law (ITE Law). This study employs an empirical legal research method with an empirical juridical approach. The data were analyzed qualitatively to examine the implementation of law enforcement and the application of legal provisions to online gambling offenses. The results show that law enforcement against online gambling offenses is carried out through pre-investigation, investigation, collection and examination of electronic evidence, and the imposition of criminal sanctions on perpetrators based on applicable legal provisions. The implementation of law enforcement still faces several obstacles, including difficulties in tracing perpetrators, proving offenses through electronic evidence, limited facilities and human resources, and low public legal awareness. Meanwhile, the application of law in Decision Number 475/Pid.B/2026/PN Sby shows that the gambling offense committed through electronic media was processed through the criminal justice system and resulted in the imposition of a criminal sentence on the defendant. The decision demonstrates the application of criminal law enforcement to technology-based gambling offenses in order to provide legal certainty and maintain public order.
Peran Kuasa Hukum dalam Penyelesaian Sengketa Kepabeanan dan Cukai pada Pengadilan Pajak (Studi Kasus Putusan Nomor 1430/B/PK/Pjk/2026) Singgih Januratmoko; Moch Abdan Salam; Zainal Arifin Hossein
Journal of Law and Economics Vol. 5 No. 2 (2026): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i2.430

Abstract

This study aims to analyze the role of legal counsel in resolving customs and excise disputes before the Tax Court based on Decision Number 1430/B/PK/Pjk/2026, the application of tax procedural law, and the legal considerations of judges in deciding customs and excise administrative disputes. This study employs normative legal research using a statutory approach and a case approach. The results show that legal counsel plays a role in assisting the parties through the preparation of legal arguments, submission of evidence, and legal defense during court proceedings. The application of tax procedural law in the case is reflected in the examination of the dispute, submission of evidence, and the implementation of judicial review proceedings. The judges’ considerations in deciding the case were based on material truth, the principle of legality, and legal certainty in assessing the dispute over the classification of imported goods and import duty rates. The findings also show that the role of legal counsel in the case was related to the ability to formulate legal arguments and present evidence consistent with the facts and applicable laws and regulations. Therefore, the role of legal counsel in resolving customs and excise disputes is not limited to assisting the parties but also involves the preparation of legal arguments and presentation of evidence during court proceedings.
Peran Green Attitude dalam Memediasi Pengaruh Green Perceived Value dan Green Trust terhadap Green Purchase Intention pada Konsumen Generasi Z Merek Sustainable Fashion Cottonink Sausan Zahra Mumtazah Rusbiyanto; Tyahya Whisnu Hendratni
Journal of Law and Economics Vol. 5 No. 2 (2026): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i2.443

Abstract

This study aims to analyze the effects of Green Perceived Value and Green Trust on Green Purchase Intention, with Green Attitude as a mediating variable among Generation Z consumers of Cottonink. The study is theoretically grounded in the Theory of Planned Behavior, the Green Marketing Framework (Ottman), and Sustainability Marketing Theory (Belz & Peattie). A quantitative explanatory approach was employed using an online survey with a 5-point Likert-scale questionnaire. The respondents were Generation Z consumers aged 19–28 who were familiar with or had purchased Cottonink products. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine direct and indirect relationships among the variables. The results show that Green Perceived Value and Green Trust have positive and significant effects on Green Attitude, while Green Attitude has a positive and significant effect on Green Purchase Intention. In contrast, Green Perceived Value and Green Trust do not have significant direct effects on Green Purchase Intention. The mediation analysis shows that Green Attitude significantly mediates the relationships between Green Perceived Value and Green Purchase Intention and between Green Trust and Green Purchase Intention. These findings indicate that positive consumer attitudes play an important role in translating perceived green value and trust into purchase intention toward sustainable fashion products.
Pengaruh Harga, Kualitas Pelayanan, dan Kreativitas terhadap Kepuasan Konsumen di P Project Event & Wedding Organizer Kota Jambi Ilhamudin Ilhamudin; Ambok Pangiuk; Rohana Rohana
Journal of Law and Economics Vol. 5 No. 2 (2026): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i2.455

Abstract

Competition in the wedding organizer industry in Jambi City requires service providers to offer appropriate prices, high-quality service, and creativity to improve customer satisfaction. At P Project Event & Wedding Organizer, prices are relatively higher than those offered by competitors but are considered commensurate with service quality. However, challenges remain in service delivery and the implementation of creative concepts. This study aims to analyze the effects of price, service quality, and creativity on customer satisfaction. A quantitative approach was employed, using probability sampling to select 90 customers. Data were analyzed using multiple linear regression. The results show that price, service quality, and creativity have positive and significant effects on customer satisfaction, both individually and jointly. These findings indicate that improving these three aspects can increase customer satisfaction. The company is advised to maintain price alignment with service value while continuously improving service quality and creativity.  
Determinan Pengungkapan Biodiversitas pada Perusahaan Pemimpin Pasar di Sektor Pertambangan I Kadek Widhiarta Bagus Prawiro; Erwin Saraswati
Journal of Law and Economics Vol. 5 No. 2 (2026): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i2.460

Abstract

This study aims to examine the determinants of biodiversity disclosure in global market-leader mining companies. Utilizing secondary data derived from sustainability reports, annual reports, and financial statements published by each company for the period 2019–2024, this research comprises 108 observations from 24 companies selected through purposive sampling. The data were analyzed using multiple linear regression with EViews 12 software. The results indicate that the company's debt-to-equity ratio and the number of mineral types extracted significantly influence biodiversity disclosure. Conversely, the level of regulatory enforcement in each country and the utilization of Big 4 assurance services show no impact on biodiversity disclosure. This study offers practical contributions for stakeholders and regulators in understanding the factors driving biodiversity disclosure
Advokat Syariah dan Lembaga Bantuan Hukum Perguruan Tinggi Islam: Kerangka Normatif Kolaborasi Bantuan Hukum menuju Keadilan Sosial di Indonesia Arya Farhan Azizi S; Tio Adinata
Journal of Law and Economics Vol. 5 No. 2 (2026): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i2.509

Abstract

Access to justice for underprivileged people in Indonesia depends on available and qualified legal aid providers. This study examines the relationship between sharia advocates and legal aid institutions of Islamic higher education (LBH PTAI) and proposes a normative framework for their collaboration toward social justice. It uses a normative juridical literature review of 21 scholarly sources, two accreditation data sources, and relevant legislation, appraised through a source matrix. Within this corpus, sharia advocates are positioned as qualified lawyers who provide litigation and supervision, whereas LBH PTAI serves as an institutional channel for recruitment, accreditation, non-litigation services, and student assistance. National data show that university-based legal aid organizations represent a small share of accredited providers and are mostly rated B and C, but these data do not measure service quality or reach. The proposed collaboration is a normative proposition that requires empirical testing through accessibility, case resolution, and recipient experience indicators. 

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