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 "S5" by the Ministry of Research-Technology and Higher Education Republic of Indonesia
Initials IJLER
DOI prefix 10.21070 by Crossref logo
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)
Current Issue

Vol 19, No 4 (2024): November

Published September 27, 2024

##issue.tableOfContents##

Financial Technology


(1)  Wardatul Jaziroh (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, , Indonesia)
(2)  Nihlatul Qudus Sukma Nirwana (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1171
| Abstract Article Readed: 74 times | Article View Downloaded: 0 times

(1)  Wahidatul Munawaroh (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Fityan Izza Noor Abidin (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1172
| Abstract Article Readed: 76 times

(1)  Moamin Mazin Salim  (Lecturer at Department of production engineering and metallurgy University of Technology-Iraq , Iraq) *
(2)  Yasir Jihad Saeed  (Assistance Lecture, Department of Economics , College of Administration & Economics, Kirkuk University, Iraq , Iraq)
(3)  Dahlia Abdulhussein Ahmed  (Lecturer at Department of production engineering and metallurgy University of Technology-Iraq , Iraq)
(4)  Mustafa Ali Ibrahim (ASS PROF. at Department of production engineering and metallurgy University of Technology-Iraq , Iraq)
(*) Corresponding Author
10.21070/ijler.v19i4.1275
| Abstract Article Readed: 4 times | View Article Downloaded: 0 times

Marketing Management


(1)  Rizki Khurrota Akyun ( , Indonesia)
(2)  Herlinda Maya Kumala Sari ( , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1226
| Abstract Article Readed: 18 times

Human Resource Management


(1)  Natasya Kurniawan Putri (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Boy Isma Putra (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1165
| Abstract Article Readed: 62 times

(1)  Rizky Alfina Maulidyah (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Effy Wardati Maryam (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1180
| Abstract Article Readed: 127 times

(1)  Omorogieva Anthony Agbonmwanre (Department of Business Administration and Management, School of Management Studies, Federal Polytechnic Ukana, Ikot Ekpene Akwa Ibom State , Nigeria) *
(*) Corresponding Author
10.21070/ijler.v19i4.1194
| Abstract Article Readed: 51 times | Article View Downloaded: 5 times

(1)   Gigih Hutagaluh ( , Indonesia)
(2)  Lilik Indayani ( , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1229
| Abstract Article Readed: 40 times

(1)  Marchelino Tryas Saputra  ( , Indonesia)
(2)  Kumara Adji Kusuma ( , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1262
| Abstract Article Readed: 20 times

Production Management


(1)  Ahmad Muchlason (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Shazana Dhiya Ayuni (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1163
| Abstract Article Readed: 76 times

(1)  Muhammad Darmaji (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Arief Wisaksono (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1164
| Abstract Article Readed: 50 times

(1)  Nanda Rochimatus Solikha (Program Studi Teknik Industri, Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Inggit Marodiyah (Program Studi Teknik Industri, Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1169
| Abstract Article Readed: 89 times | Article View Downloaded: 0 times

(1)  Priyo Imam Cahyono (Program Studi Teknik Informatika, Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Hindarto Hindarto (Program Studi Teknik Informatika, Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1191
| Abstract Article Readed: 40 times

Finance Management


(1)   Nur Laily Fadiyah (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Heri Widodo (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
| Abstract Article Readed: 98 times

(1)  Ravika Sevtia Ningrum (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(2)  Nurasik Nurasik  (Universitas Muhammadiyah Sidoarjo , Indonesia)
(*) Corresponding Author
| Abstract Article Readed: 49 times

(1)  Julina Anggraini ( , Indonesia)
(2)  Aisha Hanif ( , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1227
| Abstract Article Readed: 32 times

(1)  Nurul Dwi Hidayati ( , Indonesia)
(2)  Herman Ernandi (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1256
| Abstract Article Readed: 31 times

(1)  Ali Fahim Jafar (Imam Al-Kadhim College , Iraq) *
(*) Corresponding Author
10.21070/ijler.v19i4.1270
| Abstract Article Readed: 24 times | View Article Downloaded: 0 times

(1)  Sinan Harjan (University of Samarra , Iraq) *
(*) Corresponding Author
10.21070/ijler.v19i4.1274
| Abstract Article Readed: 5 times | View Article Downloaded: 0 times

Auditing


(1)  Miftahul Huda (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Fityan Izza Noor Abidin (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
| Abstract Article Readed: 56 times

(1)  Miranda Putrin Andari ( , Indonesia)
(2)  Sigit Hermawan ( , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1207
| Abstract Article Readed: 52 times

(1)  Miranda Putrin Andari ( , Indonesia)
(2)  Sigit Hermawan ( , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1269
| Abstract Article Readed: 24 times

(1)  Saddam Catea Hashmi  (Assistant Professor , Department of Accounting and financial control, College of Business Economics, AL- Nahrain University, Jadriya, Baghdad, Iraq , Iraq) *
(*) Corresponding Author
10.21070/ijler.v19i4.1276
| Abstract Article Readed: 0 times | View Article Downloaded: 0 times

Financial Accounting


(1)  Rama Novayoka (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Duwi Rahayu (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
| Abstract Article Readed: 52 times

(1)  Handar Nestariya (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Duwi Rahayu (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
| Abstract Article Readed: 58 times

(1)  Dea Putri Marita (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(2)  Fityan Izza Noor Abidin (Universitas Muhammadiyah Sidoarjo , Indonesia)
(*) Corresponding Author
| Abstract Article Readed: 72 times

(1)  Nanda Sayyidah Qoni’ah ( , Indonesia)
(2)  Imelda Dian Rahmawati (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
| Abstract Article Readed: 21 times

Management Accounting


(1)  Mochammad Syaroni Maarif  (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Hendra Sukmana (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1184
| Abstract Article Readed: 34 times | Article Text Downloaded: 0 times

(1)   Mukhammad Ulil Albab (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Isna Fitria Agustina (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1188
| Abstract Article Readed: 1152 times | Article Text Downloaded: 0 times

Tax Accounting


(1)  Asmaul Qusna (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Heri Widodo (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1162
| Abstract Article Readed: 96 times

(1)  Fitri Dwi Aliyah ( , Indonesia)
(2)  Herman Ernandi (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1231
| Abstract Article Readed: 26 times

(1)  Dina Noviyanti ( , Indonesia)
(2)  Herman Ernandi (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1236
| Abstract Article Readed: 19 times

(1)  Nurul Hidayatul Avida ( , Indonesia)
(2)  Herman Ernandi (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1239
| Abstract Article Readed: 87 times

Budgeting


(1)  Uswatun Hasanah (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Ruci Arizanda Rahayu  (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1166
| Abstract Article Readed: 56 times

Governmental Accounting


(1)  Hadi Istanto (Program Studi Administrasi Publik, Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Lailul Mursyidah (Program Studi Administrasi Publik, Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1189
| Abstract Article Readed: 23 times

(1)  Gishelia Anastasya Mujiawati (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Hadiah Fitriyah  (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1192
| Abstract Article Readed: 40 times

Accounting System


(1)  Muhamad Alif Aulia Rochman (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Sigit Hermawan (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1173
| Abstract Article Readed: 105 times

(1)  Nazilah Indu Maharani (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Heri Widodo (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1179
| Abstract Article Readed: 67 times

Education Accounting


(1)  Fahri Fauzi Hidayat (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Yunianita Rahmawati (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1167
| Abstract Article Readed: 40 times

(1)  Mahdarizky Muhammad Nurisnain (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Lailul Mursyidah ( , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1187
| Abstract Article Readed: 30 times

(1)  Ambar Dioventa ( , Indonesia)
(2)  Nihlatul Qudus Sukma Nirwana ( , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1245
| Abstract Article Readed: 10 times

Social Accounting


(1)  Fred Itotaziba Sunday (Department of Accounting, School of Management Studies, Federal Polytechnic Ukana, Akwa Ibom State , Nigeria) *
(2)  Nwosu Eleazar Chimezie (Department of Accounting, School of Management Studies, Federal Polytechnic Ukana, Akwa Ibom State , Nigeria)
(*) Corresponding Author
10.21070/ijler.v19i4.1193
| Abstract Article Readed: 114 times | Article View Downloaded: 5 times

Management Ethics


(1)  Mahira Ilmi Zakiah (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Wiwit Harianto (Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1170
| Abstract Article Readed: 51 times

(1)  Sulihan Sulihan (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Ilmi Usrotin Choiriyah (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1186
| Abstract Article Readed: 29 times | Article View Downloaded: 0 times

Environmental Law


(1)  Ruri Achmadi (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Ilmi Usrotin Choiriyah (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1174
| Abstract Article Readed: 63 times

(1)  Atam Yudha Suwito (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Hendra Sukmana ( ) *
(*) Corresponding Author
10.21070/ijler.v19i4.1175
| Abstract Article Readed: 54 times

(1)  Makhfud  (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Lailul Mursyidah ( , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1176
| Abstract Article Readed: 57 times

(1)  Fajar Nur Setiadi (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Emy Rosnawati (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1182
| Abstract Article Readed: 49 times | Article Text Downloaded: 0 times

(1)  Rifqi Ridlo Phahlevy (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(2)  Mufidatun Ni’mah (Universitas Muhammadiyah Sidoarjo , Indonesia)
(*) Corresponding Author
10.21070/ijler.v19i4.1183
| Abstract Article Readed: 32 times | Article Text Downloaded: 0 times

Corporate Law


(1)  Priyanka Anisa Hanis ( , Indonesia)
(2)  Hadiah Fitriyah  (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
10.21070/ijler.v19i4.1265
| Abstract Article Readed: 26 times

Educational Management


(1)  Nada Fikryanita (Universitas Muhammadiyah Sidoarjo , Indonesia)
(2)  Sufyanto Sufyanto (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(*) Corresponding Author
| Abstract Article Readed: 33 times

(1)  Nur Efendi (Universitas Muhammadiyah Sidoarjo , Indonesia) *
(2)  Afifa Sofi Laras Jayanti (Universitas Muhammadiyah Sidoarjo , Indonesia)
(*) Corresponding Author
10.21070/ijler.v19i4.1185
| Abstract Article Readed: 34 times | Article View Downloaded: 0 times
View All Issues