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INDONESIA
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30260221     DOI : Zenodo
Core Subject :
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) is a scientific journal that publishes articles in the Business field includes conceptual ideas in the fields of Economics, Accounting, Management, business. The scopes are Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal Industry Management, Hajj and Umro Management, Zakat and Waqf/ Islamic Philanthropy Management, Tourism Management, Banking Management, Industrial Management, Agribusiness Management, Business Administration.
Arjuna Subject : -
Articles 565 Documents
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AN INTERDISCIPLINARY APPROACH OF ECONOMIC LAW AND HEALTH LAW TO THE HANDLING OF PETTY THEFT OFFENDERS: A LITERATURE STUDY Sapta Nur Fallah; Iyad Abdallah Al-Shreifeen
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

The handling of petty theft cases in Indonesia has been dominated by conventional criminal law approaches that are oriented towards punishment, without considering the multidimensional roots of the problem. This literature study aims to analyse the effectiveness of an interdisciplinary approach that integrates the perspectives of economic law and health law in handling petty theft offenders. The results of the study show that poverty, income distribution inequality, unemployment, and mental health disorders such as chronic stress and kleptomania are the main determinants of petty theft. A treatment model that combines economic intervention through empowerment of marginalised communities and loss value adjustment, as well as mental health intervention through psychological assessment and rehabilitation, has proven to be more effective in reducing recidivism rates and increasing the social reintegration of offenders. Cross-sector collaboration between law enforcement officials, health workers, and social workers in the diversion and restorative justice process also strengthens substantive justice. This research recommends updating regulations and strengthening economic-health policy synergies as strategic steps to create a more inclusive, humane and equitable social protection system in handling petty theft cases.
COMPETITIVENESS OF INDONESIAN FISHERY PRODUCTS IN THE GLOBAL MARKET: A LITERATURE REVIEW OF DETERMINANTS AND IMPROVEMENT STRATEGIES Muhammad Masykur Abdillah; Al-Amin
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

Indonesia is one of the main exporters of fishery products in the global market, supported by its rich marine resources and comparative advantages in several commodities such as tuna, shrimp, and seaweed. However, the competitiveness of Indonesian fishery products still faces challenges in the form of intense competition, fluctuations in demand, and demands for higher quality and sustainability standards from the international market. This study aims to identify the determinants of competitiveness and formulate strategies to improve the competitiveness of Indonesian fishery products through a literature review. The results showed that the implementation of international quality standards, innovation of value-added processed products, logistics and cold chain efficiency, and strengthening the traceability system are the main factors determining competitiveness. In addition, strengthening human resource capacity, access to financing, market diversification, and multi-stakeholder collaboration are effective strategies to strengthen Indonesia's position as a competitive and sustainable fisheries exporter in the global market.
THE ROLE OF LAW IN NATIONAL ECONOMIC DEVELOPMENT: A LITERATURE STUDY ON THE RELATIONSHIP BETWEEN REGULATION AND PUBLIC WELFARE Irma Rachmawati Maruf; Mohamad Khairi Bin Haji Othman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

This research aims to analyse the role of law in national economic development through a literature study on the relationship between regulation and public welfare. Law functions as a normative framework that provides certainty, protection of rights, and guidelines for economic actors in creating a conducive and equitable investment climate. This study uses normative legal research methods by examining laws and regulations, government policies, and literature related to economic development law in Indonesia. The results of the study show that regulatory harmonisation, consistent law enforcement, and integration of social justice values in every economic policy are the main prerequisites for promoting inclusive economic growth and improving people's welfare. However, regulatory disharmony is still a challenge that can hamper the effectiveness of public policies and reduce the quality of services to the community. Therefore, optimising the role of Pancasila economic law, strengthening coordination between agencies, and public participation in the legislative process are needed so that national economic development truly contributes to the achievement of social justice and shared prosperity.
JURIDICAL ANALYSIS OF THE IMPACT OF GOODS STANDARDISATION ON MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN ECONOMIC PERSPECTIVE Yusuf Gunawan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

This research analyses the juridical impact of the implementation of goods standardisation on Micro, Small and Medium Enterprises (MSMEs) from an economic perspective in Indonesia. Through a normative juridical approach, this research examines key regulations such as Law No. 20 of 2014 on Standardisation and Conformity Assessment and Government Regulation No. 7 of 2021 on the Facilitation, Protection, and Empowerment of MSMEs, which require the fulfilment of product standard certificates for businesses. The results show that standardisation provides benefits in the form of increased competitiveness, product quality assurance, and expanded market access, but also poses challenges in the form of certification cost burdens, complexity of procedures, and limited resources for micro-scale MSMEs. Government policies through certification facilitation, incentives, and simplification of procedures are considered important to ensure legal protection for consumers while encouraging the sustainability of MSME businesses. Thus, the optimisation of an inclusive and equitable standardisation policy is key in strengthening the position of MSMEs as a pillar of the national economy in the era of global competition.
LEGAL IMPLICATIONS OF CONSUMER PROTECTION IN ISLAMIC FINANCIAL PRODUCTS FOR INDONESIA'S ECONOMIC STABILITY: A LITERATURE REVIEW Sapta Nur Fallah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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This study aims to analyse the legal implications of consumer protection in Islamic financial products on Indonesia's economic stability through a literature review. Regulations such as Law No. 8 of 1999 on Consumer Protection and Law No. 21 of 2008 on Islamic Banking have provided a strong legal foundation to protect consumer rights, encourage transparency, and increase public confidence in the Islamic financial industry. The implementation of these regulations is also supported by the role of the Financial Services Authority in supervision, education, and dispute resolution between consumers and financial services businesses. The study results show that effective legal protection of Islamic financial products contributes significantly to economic stability, among others through increasing financial inclusion, strengthening public confidence, and encouraging real sector growth with the principles of fairness and transparency. However, challenges are still encountered, such as low Islamic financial literacy in the community and limited human resources and adequate information technology.
THE IMPACT OF FISCAL POLICY AND LEGAL REGULATIONS ON THE ISLAMIC FINANCE INDUSTRY Sapta Nur Fallah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

This study aims to analyse the impact of Islamic fiscal policy and legal regulation on the growth and stability of the Islamic finance industry in Indonesia. Through a desk study approach, this research finds that fiscal policies such as tax incentives, zakat management, and sukuk issuance play an important role in improving liquidity and expanding access to Islamic financing. On the other hand, comprehensive legal regulations from the government and relevant authorities, including OJK and Bank Indonesia, have created a more conducive environment for product innovation, strengthened governance, and increased public confidence in Islamic financial institutions. However, the dualism of the national and sharia legal systems, limited human resources, and regulatory harmonisation challenges are still obstacles in optimising the growth of this industry. This study recommends strengthening regulatory integration, improving sharia literacy, and cross-institutional collaboration as the main strategies to accelerate the development of a sustainable and competitive Islamic finance industry at the national and global levels.
TRANSPARENCY AND ACCOUNTABILITY IN THE MANAGEMENT OF HAJJ FUNDS BY BPKH: A LITERATURE REVIEW Loso Judijanto
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

This study aims to examine the implementation of the principles of transparency and accountability in the management of Hajj funds by the Hajj Financial Management Agency (BPKH) based on a literature review. Hajj fund management in Indonesia is regulated in Law No. 34/2014 which requires BPKH to manage Hajj finances in an open, accountable, and accountable manner to the public, especially prospective pilgrims as fund owners. This study uses descriptive-analytic method with data obtained from various literature sources, financial reports, and related regulations. The results of the study show that BPKH has implemented various transparency mechanisms, such as periodic financial reporting, external audits by the Supreme Audit Agency (BPK), as well as the utilisation of information technology through virtual account services and the Integrated Hajj Financial System (Siskehat) that allows pilgrims to monitor the balance and value of their fund benefits directly. The level of disclosure of Hajj financial management information by BPKH is considered high and in line with good governance standards, although there are still challenges in delivering information on the value of benefits proportionally and in real time to all prospective pilgrims. Overall, the management of Hajj funds by BPKH has fulfilled the principles of transparency and accountability as mandated by the regulation, marked by an Unqualified Opinion (WTP) from BPK and an increase in the value of Hajj fund benefits every year. However, strengthening socialisation, supervision, and the development of more varied Islamic investment instruments are still needed so that public trust in the management of Hajj funds can continue to increase and the benefits are more optimal for pilgrims and the benefit of Muslims in Indonesia.
GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON THE VALUE OF MINING COMPANIES LISTED ON THE IDXYEAR 2020-2023 Rita JD Atarwaman; Yuyun Yuniarti Layn; Siti H Sangaji
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

Background : Raising awareness of the importance of protecting the environment and encouraging sustainable business practices. Objective : This study aims to test the effect of green accounting implementation and environmental performance on company value. Research Method : This research uses a quantitative approach. with technique observation and data analysis . The research sample is a mining company listed on the Indonesia Stock Exchange and participating in the PROPER program of the Ministry of Environment and Forestry of the Republic of Indonesia for the period 2020-2023. Hypothesis testing was carried out using SPSS software and multiple linear regression models. Research Results : The results of this study indicate that green accounting has a positive effect on company value, while environmental performance has no effect. Originality/Novelty of the Research : This research can contribute to additional literature related to research on green accounting and environmental performance in mining companies in Indonesia. This research also re-evaluates green accounting variables that still have different findings in previous studies and are considered relevant to the company's real actions in quantitative evaluation of environmental protection costs and effectiveness. Keywords : Green accounting, Environmental Performance, PROPER Rating, Company Value.
HOW DO CURRENT MSMEs COFFEE SHOP PROMOTION STRATEGIES USE SOCIAL MEDIA? Muh. Husriadi; Usman. M; Citra Ayu Ningsi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

Growth Rapidly growing MSMEs coffee shops in Indonesia present new challenges in business competition, especially related to the use of social media as a tool effective promotion. This study aims to analyze the promotional strategies used by contemporary coffee shop MSMEs. through social media and identify factors that influence its effectiveness. The research method used is qualitative descriptive, with data collection through observation, interview in-depth, and documentation on several MSMEs coffee shops that are active on social media. The results of the study showed that the most effective promotional strategy involves the use of engaging visual content, collaboration with influencers, as well as interaction active with customers through social media features. This strategy has proven to be increase brand awareness, engagement customers, and sales. The implications of this research confirm the importance of innovation and digital adaptation for coffee shop SMEs to strengthen their position in a competitive market, as well as providing references practical and theoretical for business actors and academics in developing promotional strategies social media based.
THE ROLE OF TAX ACCOUNTING IN DETECTING TAX RISKS IN CORPORATE FINANCIAL REPORTS Eka Septariana Puspa; Windy Permata Suyono; Surya Anugrah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

This research aims to examine the role of tax accounting in detecting tax risks in company financial reports through a literature review approach. In a business environment that is increasingly complex and tightly regulated by tax regulations, tax risk has become a strategic issue that needs to be monitored carefully. Tax accounting not only functions as a tool for recording tax transactions, but also as an analytical instrument capable of identifying potential non-compliance, gaps between commercial and fiscal profits, as well as tax avoidance practices. This research highlights several forms of tax risk such as compliance risk, interpretation risk, and litigation risk, as well as their indicators in financial statements, including significant temporary differences and deferred tax items. The results of the study show that tax accounting plays a key role in building an early detection system for tax risks through reporting transparency and analysis of fiscal information. Thus, tax accounting becomes an integral part of company risk management and contributes to improving the quality of financial reports and compliance with applicable tax regulations.

Page 7 of 57 | Total Record : 565

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