The impact of opportunistic behavior on reducing the quality of financial reports - an analytical study in Al-Rafidain and Al-Rasheed banks in Najaf Huda Ameen Oleiwi Page : 10.21070/ijler.v21i2.1517 DOI : 10.21070/ijler.v21i2.1517 Abstract View : 0 PDF downloads: 0 PDF Cost Accounting ACCOUNTING STRATEGIES FOR ACHIEVING SUSTAINABILITY: RATIONALIZING COSTS UNDER THE CURRENT ECONOMIC CONDITIONS OF IRAQI COMPANIES ALnujaimi Aws saeed mirdan, MUSLIM BADR JASIM, Mujtaba Ali Hussein Page : 10.21070/ijler.v21i2.1514 DOI : 10.21070/ijler.v21i2.1514 Abstract View : 0 View Article downloads: 0 View Article International Accounting The Impact of Implementing International Financial Reporting Standards (IFRS) on the Efficiency and Effectiveness of Internal Auditing in Financial Institutions Aqeel Raham Hassoon Page : 10.21070/ijler.v21i2.1516 DOI : 10.21070/ijler.v21i2.1516 Abstract View : 0 PDF downloads: 0 PDF Philosophy of Law International Brand Chanel's Opposition to the Dacosta + DC Painting Brand Henky Solihin MZ Page : 10.21070/ijler.v21i2.1490 DOI : 10.21070/ijler.v21i2.1490 Abstract View : 0 PDF downloads: 0 PDF Yurisometry as an Alternative Approach in Normative Legal Research in Indonesia: A Conceptual Study Budiana Budiana, Galih Afif Sylva Maulana, Dicky Anugrah, Mohamad Dani, Eduard Sondakh Page : 10.21070/ijler.v21i2.1492 DOI : 10.21070/ijler.v21i2.1492 Abstract View : 0 PDF downloads: 0 PDF Application of the Unus Testis Nullus Testis Principle in Corruption Crime Cases: Study of Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 Budi Rahman Page : 10.21070/ijler.v21i2.1493 DOI : 10.21070/ijler.v21i2.1493 Abstract View : 0 PDF downloads: 0 PDF Indonesian Journal of Law and Economics Review (IJLER) is a leading interdisciplinary academic platform dedicated to advancing knowledge and fostering innovative research within the realms of law, economics, and management. With a particular focus on the Indonesian context, while also embracing international and comparative studies, IJLER provides a unique forum for the exploration of a broad spectrum of issues and challenges within these fields. The journal publishes high-quality content in both English and Bahasa Indonesia, making it a valuable resource for a global and local audience. IJLER publishes original research papers, review articles, case studies, and book reviews spanning a variety of topics ranging from Labor Law and Financial Technology to Educational Management and Accounting Systems. Our commitment to rigorous scholarship and a robust double-blind peer-review process ensures the academic integrity, originality, and relevance of our publications. Whether you're a practitioner, academic, researcher, or student, IJLER offers indispensable insights into the evolving landscapes of law, economics, and management. Accreditated "S4" by the Ministry of Research-Technology and Higher Education Republic of Indonesia Initials IJLER DOI prefix 10.21070 by Citation Analysis SCOPUS | Web of Science | Dimensions | Google Scholar Index Services Google Scholar | Complete List ISSN (online) 2598-9928 Publisher Universitas Muhammadiyah Sidoarjo Editor in Chief Dr. Wisnu Panggah Setiyono, (Sinta), (Scopus) Managing Editor Dr. Rifqi Ridlo Phahlevy, (Scopus) (ORCID) Frequency 4 (four) issues per year (February, May, August, and November)
ACCOUNTING STRATEGIES FOR ACHIEVING SUSTAINABILITY: RATIONALIZING COSTS UNDER THE CURRENT ECONOMIC CONDITIONS OF IRAQI COMPANIES ALnujaimi Aws saeed mirdan, MUSLIM BADR JASIM, Mujtaba Ali Hussein Page : 10.21070/ijler.v21i2.1514 DOI : 10.21070/ijler.v21i2.1514 Abstract View : 0 View Article downloads: 0 View Article International Accounting The Impact of Implementing International Financial Reporting Standards (IFRS) on the Efficiency and Effectiveness of Internal Auditing in Financial Institutions Aqeel Raham Hassoon Page : 10.21070/ijler.v21i2.1516 DOI : 10.21070/ijler.v21i2.1516 Abstract View : 0 PDF downloads: 0 PDF Philosophy of Law International Brand Chanel's Opposition to the Dacosta + DC Painting Brand Henky Solihin MZ Page : 10.21070/ijler.v21i2.1490 DOI : 10.21070/ijler.v21i2.1490 Abstract View : 0 PDF downloads: 0 PDF Yurisometry as an Alternative Approach in Normative Legal Research in Indonesia: A Conceptual Study Budiana Budiana, Galih Afif Sylva Maulana, Dicky Anugrah, Mohamad Dani, Eduard Sondakh Page : 10.21070/ijler.v21i2.1492 DOI : 10.21070/ijler.v21i2.1492 Abstract View : 0 PDF downloads: 0 PDF Application of the Unus Testis Nullus Testis Principle in Corruption Crime Cases: Study of Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 Budi Rahman Page : 10.21070/ijler.v21i2.1493 DOI : 10.21070/ijler.v21i2.1493 Abstract View : 0 PDF downloads: 0 PDF Indonesian Journal of Law and Economics Review (IJLER) is a leading interdisciplinary academic platform dedicated to advancing knowledge and fostering innovative research within the realms of law, economics, and management. With a particular focus on the Indonesian context, while also embracing international and comparative studies, IJLER provides a unique forum for the exploration of a broad spectrum of issues and challenges within these fields. The journal publishes high-quality content in both English and Bahasa Indonesia, making it a valuable resource for a global and local audience. IJLER publishes original research papers, review articles, case studies, and book reviews spanning a variety of topics ranging from Labor Law and Financial Technology to Educational Management and Accounting Systems. Our commitment to rigorous scholarship and a robust double-blind peer-review process ensures the academic integrity, originality, and relevance of our publications. Whether you're a practitioner, academic, researcher, or student, IJLER offers indispensable insights into the evolving landscapes of law, economics, and management. Accreditated "S4" by the Ministry of Research-Technology and Higher Education Republic of Indonesia Initials IJLER DOI prefix 10.21070 by Citation Analysis SCOPUS | Web of Science | Dimensions | Google Scholar Index Services Google Scholar | Complete List ISSN (online) 2598-9928 Publisher Universitas Muhammadiyah Sidoarjo Editor in Chief Dr. Wisnu Panggah Setiyono, (Sinta), (Scopus) Managing Editor Dr. Rifqi Ridlo Phahlevy, (Scopus) (ORCID) Frequency 4 (four) issues per year (February, May, August, and November)
The Impact of Implementing International Financial Reporting Standards (IFRS) on the Efficiency and Effectiveness of Internal Auditing in Financial Institutions Aqeel Raham Hassoon Page : 10.21070/ijler.v21i2.1516 DOI : 10.21070/ijler.v21i2.1516 Abstract View : 0 PDF downloads: 0 PDF Philosophy of Law International Brand Chanel's Opposition to the Dacosta + DC Painting Brand Henky Solihin MZ Page : 10.21070/ijler.v21i2.1490 DOI : 10.21070/ijler.v21i2.1490 Abstract View : 0 PDF downloads: 0 PDF Yurisometry as an Alternative Approach in Normative Legal Research in Indonesia: A Conceptual Study Budiana Budiana, Galih Afif Sylva Maulana, Dicky Anugrah, Mohamad Dani, Eduard Sondakh Page : 10.21070/ijler.v21i2.1492 DOI : 10.21070/ijler.v21i2.1492 Abstract View : 0 PDF downloads: 0 PDF Application of the Unus Testis Nullus Testis Principle in Corruption Crime Cases: Study of Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 Budi Rahman Page : 10.21070/ijler.v21i2.1493 DOI : 10.21070/ijler.v21i2.1493 Abstract View : 0 PDF downloads: 0 PDF Indonesian Journal of Law and Economics Review (IJLER) is a leading interdisciplinary academic platform dedicated to advancing knowledge and fostering innovative research within the realms of law, economics, and management. With a particular focus on the Indonesian context, while also embracing international and comparative studies, IJLER provides a unique forum for the exploration of a broad spectrum of issues and challenges within these fields. The journal publishes high-quality content in both English and Bahasa Indonesia, making it a valuable resource for a global and local audience. IJLER publishes original research papers, review articles, case studies, and book reviews spanning a variety of topics ranging from Labor Law and Financial Technology to Educational Management and Accounting Systems. Our commitment to rigorous scholarship and a robust double-blind peer-review process ensures the academic integrity, originality, and relevance of our publications. Whether you're a practitioner, academic, researcher, or student, IJLER offers indispensable insights into the evolving landscapes of law, economics, and management. Accreditated "S4" by the Ministry of Research-Technology and Higher Education Republic of Indonesia Initials IJLER DOI prefix 10.21070 by Citation Analysis SCOPUS | Web of Science | Dimensions | Google Scholar Index Services Google Scholar | Complete List ISSN (online) 2598-9928 Publisher Universitas Muhammadiyah Sidoarjo Editor in Chief Dr. Wisnu Panggah Setiyono, (Sinta), (Scopus) Managing Editor Dr. Rifqi Ridlo Phahlevy, (Scopus) (ORCID) Frequency 4 (four) issues per year (February, May, August, and November)
International Brand Chanel's Opposition to the Dacosta + DC Painting Brand Henky Solihin MZ Page : 10.21070/ijler.v21i2.1490 DOI : 10.21070/ijler.v21i2.1490 Abstract View : 0 PDF downloads: 0 PDF Yurisometry as an Alternative Approach in Normative Legal Research in Indonesia: A Conceptual Study Budiana Budiana, Galih Afif Sylva Maulana, Dicky Anugrah, Mohamad Dani, Eduard Sondakh Page : 10.21070/ijler.v21i2.1492 DOI : 10.21070/ijler.v21i2.1492 Abstract View : 0 PDF downloads: 0 PDF Application of the Unus Testis Nullus Testis Principle in Corruption Crime Cases: Study of Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 Budi Rahman Page : 10.21070/ijler.v21i2.1493 DOI : 10.21070/ijler.v21i2.1493 Abstract View : 0 PDF downloads: 0 PDF
Yurisometry as an Alternative Approach in Normative Legal Research in Indonesia: A Conceptual Study Budiana Budiana, Galih Afif Sylva Maulana, Dicky Anugrah, Mohamad Dani, Eduard Sondakh Page : 10.21070/ijler.v21i2.1492 DOI : 10.21070/ijler.v21i2.1492 Abstract View : 0 PDF downloads: 0 PDF Application of the Unus Testis Nullus Testis Principle in Corruption Crime Cases: Study of Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 Budi Rahman Page : 10.21070/ijler.v21i2.1493 DOI : 10.21070/ijler.v21i2.1493 Abstract View : 0 PDF downloads: 0 PDF
Application of the Unus Testis Nullus Testis Principle in Corruption Crime Cases: Study of Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 Budi Rahman Page : 10.21070/ijler.v21i2.1493 DOI : 10.21070/ijler.v21i2.1493 Abstract View : 0 PDF downloads: 0 PDF