https://ijler.umsida.ac.id/index.php/ijler/issue/feed Indonesian Journal of Law and Economics Review 2024-07-02T12:55:58+00:00 Rifqi Ridlo Pahlevy editor@umsida.ac.id Open Journal Systems <p>Indonesian Journal of Law and Economics Review (IJLER) is published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning Law and Economics. IJLER is available in online version. Language used in this journal is Indonesia or English.</p> https://ijler.umsida.ac.id/index.php/ijler/article/view/1135 How Lifestyle and Quality Drive Chatime Purchases in Indonesia 2024-06-24T02:50:38+00:00 Bayu Alief Saptarianto bayualief241@gmail.com Mas Oetarjo masoetarj@gmail.com <p>Technological developments have significantly impacted the lifestyle of Indonesian people. This research investigates how taste, product quality, and lifestyle influence purchasing decisions for Chatime products at Lippo Plaza Sidoarjo Mall. Using a quantitative method with Simple Random Sampling, data from 100 respondents were collected via Likert scale questionnaires and analyzed using linear regression. The results show that taste, product quality, and lifestyle positively and significantly affect purchasing decisions. These findings highlight the importance of improving product attributes and aligning marketing strategies with consumer lifestyles to enhance purchasing decisions. Future studies should explore broader demographics and diverse data collection methods.</p> <p><strong>Highlight:</strong></p> <ol> <li>Taste, product quality, and lifestyle positively influence purchasing decisions.</li> <li>Quantitative method with Simple Random Sampling used for data collection.</li> <li>Linear regression analysis confirms significant effects on purchasing behavior.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Technological impact, Lifestyle, Purchasing decisions, Chatime, Linear regression</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Bayu Alief Saptarianto, Mas Oetarjo https://ijler.umsida.ac.id/index.php/ijler/article/view/1136 Global Scoping Review on Digital Marketing's Impact on Consumer Buying Decisions 2024-06-24T04:42:56+00:00 Mochammad Andre Faishal andrefaishal@gmail.co.id <div class="flex flex-grow flex-col max-w-full"> <div class="min-h-[20px] text-message flex flex-col items-start whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 juice:w-full juice:items-end overflow-x-auto gap-2" dir="auto" data-message-author-role="assistant" data-message-id="7dc73cac-6230-4603-901c-20032f28c4ec"> <div class="flex w-full flex-col gap-1 juice:empty:hidden juice:first:pt-[3px]"> <div class="markdown prose w-full break-words dark:prose-invert light"> <p>This study explores the impact of digital marketing on consumer purchase decisions through a scoping review of literature from 2018 to 2023. Using the PRISMA framework, 117 articles were initially screened, with 15 meeting inclusion criteria and 10 selected for detailed analysis. Findings indicate that digital marketing significantly influences consumer behavior by enhancing product visibility, brand image, and engagement across online platforms. The research underscores digital marketing's pivotal role in modern business strategies, emphasizing its necessity for enhancing consumer engagement and driving purchase decisions across various sectors, including education and finance.</p> <p><strong>Highlight:</strong></p> <ol> <li>Digital marketing amplifies brand visibility and consumer engagement.</li> <li>Scoping review identifies key literature on digital marketing's impact.</li> <li>PRISMA framework ensures systematic review of relevant research articles.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Digital marketing, consumer purchase decisions, scoping review, PRISMA framework, impact assessment</p> </div> </div> </div> </div> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Mochammad Andre Faishal https://ijler.umsida.ac.id/index.php/ijler/article/view/1137 Celebrity Endorsements, E-WOM, and Promotions Significantly Boost Youth Purchase Interest in Indonesia 2024-06-24T06:51:48+00:00 Fiki Frmansah fiki@umsida.ac.id Dewi Komalasari dewikomalasari@umsida.ac.id <p>This study explores how celebrity endorsers, electronic word of mouth (E-WOM), and promotions affect consumer purchase interest, focusing on young consumers in Sidoarjo who buy Erigo products. Using a quantitative approach, data were gathered from 96 respondents aged 12 to 24 through purposive sampling and analyzed with SmartPLS. The results indicate that all three factors significantly and positively influence purchase interest. These findings suggest that integrating celebrity endorsements, fostering positive E-WOM, and designing effective promotions can enhance consumer interest and drive sales.</p> <p><strong>Highlight:</strong></p> <ol> <li>Celebrity endorsements significantly enhance product appeal among youth.</li> <li>Positive electronic word of mouth (E-WOM) boosts consumer interest.</li> <li>Effective promotional strategies drive higher purchase intentions.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Purchase interest, celebrity endorsements, E-WOM, promotions, youth consumers</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Fiki Frmansah, Dewi Komalasari https://ijler.umsida.ac.id/index.php/ijler/article/view/1129 Increasing the Income of SMEs in Indonesia through the Power of Quality and Education 2024-06-25T03:51:49+00:00 Rizky Fajar Farhansyah 192010200351@umsida.ac.id Sriyono Sriyono@umisa.ac.id <p>This study explores the impact of product quality and the educational level of small and medium enterprise (SME) owners on SME income in Sidoarjo Regency, Indonesia. Using a quantitative approach with survey data from 52 SMEs, the analysis via SMARTPLS4 reveals that both product quality and education significantly influence SME income. The findings suggest that enhancing product quality and investing in education can lead to higher SME income, providing valuable insights for SME owners and policymakers to support economic growth in the region.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;&nbsp;</p> <p>&nbsp;</p> <ul> <li><strong>Impact:</strong> Product quality and education level significantly influence SME income.</li> <li><strong>Method:</strong> Analyzed 52 SMEs in Sidoarjo using SMARTPLS4.</li> <li><strong>Recommendation:</strong> Improve product quality and education to boost SME income.</li> </ul> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; SMEs, product quality, education level, income, Sidoarjo Regency</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Rizky Fajar Farhansyah, Sriyono https://ijler.umsida.ac.id/index.php/ijler/article/view/1139 Unlocking Small Business Growth Strategies for Success in Indonesia 2024-06-24T10:20:02+00:00 Oktavia Siti Rochani bunda.oktavia.rochani@gmail.com Muhammad Farid Fathul Huda Pradhana muhammadfarid031@gmail.com Ede Ramadhin S ederamadhin339@gmail.com Nilamsari Zahrina A nilamzahrin@gmail.com Abdul Haris abdharist@gmail.com Imelda Dian Rahmawati imeldadian@umsida.ac.id <p>This study analyzes the development strategy of "Kenangan Fried Chicken," a small business in Sidoarjo Regency. Using qualitative research and a phenomenological approach, data were gathered through interviews, observations, and SWOT analysis. The findings highlight that product quality, marketing, and competition are crucial for growth. Strengths include a strategic location, while weaknesses involve limited capital. High community enthusiasm presents opportunities, but competition poses a threat. Recommended strategies include improving product quality, diversifying the menu, and enhancing marketing efforts to boost business competitiveness and sustainability.</p> <p><strong>Highlights:</strong></p> <p>&nbsp;</p> <ol> <li>Strategic Location: Prime spot in a residential area near main road.</li> <li>Marketing Importance: Essential for growth and overcoming competition.</li> <li>Capital Constraints: Major weakness hindering business sustainability.</li> </ol> <p>&nbsp;</p> <p><strong>Keywords:</strong> small business development, Kenangan Fried Chicken, qualitative research, SWOT analysis, marketing strategy</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Oktavia Siti Rochani, Muhammad Farid Fathul Huda Pradhana, Ede Ramadhin S, Nilamsari Zahrina A, Abdul Haris, Imelda Dian Rahmawati https://ijler.umsida.ac.id/index.php/ijler/article/view/1140 Enhancing Sales through Marketing Strategy and Customer Satisfaction in Culinary MSMEs 2024-06-24T10:37:31+00:00 Sintha Wahyu Arista sintha@umsida.ac.id Hadiah Fitriyah hadiah1@umsida.ac.id <p>This quantitative study investigates the impact of marketing strategy and consumer satisfaction on sales growth in Micro, Small, and Medium Enterprises (MSMEs) within the culinary sector of Krembung District, Sidoarjo Regency. Data collected from 100 MSME owners via questionnaire surveys using Google Forms reveals significant positive effects of both marketing strategy (Tcount = 3.568, p = 0.001) and consumer satisfaction (Tcount = 2.325, p = 0.022) on increasing sales. The findings highlight the critical role of strategic marketing planning and customer satisfaction in enhancing business performance and competitiveness, underscoring the need for MSMEs to prioritize these factors to achieve sustainable growth and profitability in competitive markets.</p> <p><strong>Highlight:</strong></p> <ol> <li>Quantitative study on marketing impact in culinary MSMEs.</li> <li>Significant influence of customer satisfaction on sales growth.</li> <li>Practical implications for enhancing business strategies in MSMEs.</li> </ol> <p><strong>Keywords:</strong> Sales enhancement, marketing strategy, customer satisfaction, MSMEs, culinary sector</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Sintha Wahyu Arista, Hadiah Fitriyah https://ijler.umsida.ac.id/index.php/ijler/article/view/1131 Fashion Drives Impulsive Buying in Indonesia 2024-06-24T11:10:58+00:00 Sugianto Eko Pramana antopramana297@gmail.com Lilik Indayani lilikindayani@umsida.ac.id Rizky Eka Febriansyah rizkyeka@umsida.ac.id <p>This research explores how Fashion Involvement and Shopping Lifestyle influence Impulsive Buying at the Eiger Store in Sidoarjo. Using a quantitative survey method, data were collected from 100 respondents via Google Forms and analyzed with SPSS. Results indicate that both Fashion Involvement and Shopping Lifestyle significantly and positively impact Impulsive Buying, with Fashion Involvement having a stronger influence. Key findings suggest that Eiger Store should enhance online sales and update sales strategies for new fashion models to attract more customers. These insights can guide targeted marketing strategies to increase impulsive buying behavior.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <div class="flex flex-grow flex-col max-w-full"> <div class="min-h-[20px] text-message flex flex-col items-start whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 juice:w-full juice:items-end overflow-x-auto gap-2" dir="auto" data-message-author-role="assistant" data-message-id="d7441e9b-cfc3-41df-b641-6b9afc4b7dc5"> <div class="flex w-full flex-col gap-1 juice:empty:hidden juice:first:pt-[3px]"> <div class="markdown prose w-full break-words dark:prose-invert light"> <ol> <li>Fashion Involvement strongly influences impulsive buying.</li> <li>Enhance online sales for busy Sidoarjo residents.</li> <li>Update strategies for new fashion models to attract customers.</li> </ol> </div> </div> </div> </div> <div class="mt-1 flex gap-3 empty:hidden juice:-ml-3"> <div class="items-center justify-start rounded-xl p-1 z-10 -mt-1 bg-token-main-surface-primary md:absolute md:border md:border-token-border-light flex">&nbsp;</div> </div> <p>&nbsp;</p> <p><strong>Keyword:</strong> Impulsive Buying, Fashion Involvement, Shopping Lifestyle, Consumer Behavior, Eiger Store</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Sugianto Eko Pramana, Lilik Indayani, Rizky Eka Febriansyah https://ijler.umsida.ac.id/index.php/ijler/article/view/1132 Online Reviews Significantly Drive TikTok Purchases in Indonesia 2024-06-24T11:37:26+00:00 Siti Jamilah jamilah1@gmail.com Kumara Adji Kusuma adji@umsida.ac.id <p>This study examines the influence of content marketing, brand image, and online consumer reviews on purchasing decisions on TikTok Shop. Using a quantitative approach with 96 respondents from Sidoarjo, data were collected via a structured questionnaire and analyzed using multiple linear regression. Results indicate that all three factors positively impact purchasing decisions, with online consumer reviews being the most significant. These findings suggest that enhancing content marketing, building a strong brand image, and encouraging positive reviews are crucial for driving consumer purchases on TikTok Shop.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ul> <li><strong>Significant Impact:</strong> All variables influence TikTok Shop purchases.</li> <li><strong>Dominant Factor:</strong> Online reviews most affect purchasing decisions.</li> <li><strong>Quantitative Study:</strong> Analysis of 96 respondents from Sidoarjo.</li> </ul> <p>&nbsp;</p> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; Content Marketing, Brand Image, Online Reviews, TikTok Shop, Consumer Behavior</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Siti Jamilah, Kumara Adji Kusuma https://ijler.umsida.ac.id/index.php/ijler/article/view/1142 Influence of Quality, Price, Place, and Promotion on Coffee Purchases 2024-06-24T21:43:33+00:00 Zulfatul Izzah Ica zulfatul@umsida.ac.id Herlinda Maya Kumala Sari herlindamayakumala@umsida.ac.id <p>This study investigates how product quality, price, place, and promotion influence consumer purchasing decisions for Fore Coffee in Buduran District. Using quantitative methods and a Probability Sampling approach with 96 respondents, data were collected via online questionnaires distributed through social media. Analysis using SPSS version 22 includes validity, reliability, and classical assumption tests, along with multiple linear regression analysis. Results confirm that higher product quality, competitive pricing, accessible locations, and effective promotions significantly impact consumer decisions. The findings suggest that Fore Coffee should prioritize maintaining high product standards, competitive pricing, convenient locations, and engaging promotional strategies to enhance consumer purchasing behavior in Buduran District, offering practical implications for marketing management strategies in the coffee industry.</p> <p><strong>Highlights:</strong></p> <p>&nbsp;</p> <ol> <li>Quantitative analysis: SPSS used for robust consumer behavior insights.</li> <li>Marketing influence: Product quality, price, place, promotion impact purchasing decisions.</li> <li>Recommendations: Enhance quality, pricing, and promotions for consumer engagement strategies.</li> </ol> <p>&nbsp;</p> <p><strong>Keywords:</strong> Coffee industry, consumer behavior, marketing strategies, quantitative research, Fore Coffee.</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Zulfatul Izzah Ica, Herlinda Maya Kumala Sari https://ijler.umsida.ac.id/index.php/ijler/article/view/1147 Digital Marketing's Impact on Consumer Choices 2024-06-24T23:28:59+00:00 Lilik Indayani lilikindayani@umsida.ac.id Nur Laili Maulidiyah Maulidiyah@gmail.com <p>In the digital era, internet advancements have significantly enhanced efficiency in the tea beverage business. This study investigates the impact of digital marketing strategies, product innovation, and brand awareness on consumer purchasing decisions for Indonesian Iced Tea products. Using a quantitative approach and data from 96 respondents selected via the Lemeshow formula, multiple linear regression analysis revealed that all three variables significantly influence purchasing decisions. These findings highlight the critical role of digital marketing, innovation, and brand awareness in driving consumer choices, offering valuable insights for marketers to enhance their strategies.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong></p> <ul> <li>Digital marketing significantly boosts consumer purchasing decisions.</li> <li>Product innovation is essential for market competitiveness.</li> <li>Strong brand awareness influences consumer choices.</li> </ul> <p>&nbsp;</p> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; Digital marketing, product innovation, brand awareness, consumer purchasing decisions, Indonesian Iced Tea</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Lilik Indayani, Nur Laili Maulidiyah https://ijler.umsida.ac.id/index.php/ijler/article/view/1138 Enhancing Work Discipline through Leadership, Culture, and Communication 2024-06-24T07:38:40+00:00 Vera Firdaus verafirdaus06@gmail.com Nadia Damayanti nadiadamayanti.468@gmail.com <p>This study investigates the collective impact of leadership, work culture, and communication on work discipline among 92 employees at PT. Surya Pratista Hutama. Using quantitative methods and a Likert scale questionnaire, the research finds that effective leadership, supportive work culture, and clear communication significantly enhance employee discipline. These results highlight the importance of fostering these organizational factors to improve overall discipline and performance within PT. Surya Pratista Hutama, suggesting implications for managerial practices and organizational policies aimed at strengthening leadership, culture, and communication strategies.</p> <p><strong>Highlight:</strong></p> <ol> <li>Leadership's pivotal role in fostering work discipline.</li> <li>Organizational culture's influence on employee behavior.</li> <li>Communication strategies and their impact on workplace discipline.</li> </ol> <p><strong>Keywords:</strong> Work discipline, leadership influence, organizational culture, communication impact, quantitative research</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Vera Firdaus, Nadia Damayanti https://ijler.umsida.ac.id/index.php/ijler/article/view/1134 Boosting Employee Performance through Discipline, Motivation, and Supervision in Indonesia 2024-06-24T12:29:37+00:00 Jey Devan Setianto Setianto@gmail.com Vera Firdaus verafirdaus06@gmail.com <p>This study investigates the influence of discipline, motivation, and supervision on employee performance at Toby's branches in Sidoarjo. Conducted with a sample of 60 employees, data were collected via questionnaires, direct observations, and interviews. Using SPSS for data analysis, the results revealed that discipline, motivation, and supervision each have a positive and significant impact on employee performance. Additionally, the combined effect of these variables is also significant. The findings suggest that focusing on improving discipline, motivation, and supervision can enhance employee performance in retail settings like Toby's.</p> <p>&nbsp;</p> <p><strong>Highlight</strong>:&nbsp;</p> <ul> <li>Analyzed discipline, motivation, and supervision's impact on employee performance.</li> <li>Data from 60 employees via questionnaires, observations, and interviews.</li> <li>All variables significantly improved employee performance.</li> </ul> <p>&nbsp;</p> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; Discipline, Motivation, Supervision, Employee Performance, Retail Industry</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Jey Devan Setianto, Vera Firdaus https://ijler.umsida.ac.id/index.php/ijler/article/view/1143 Enhancing Public Service Performance through Motivation, Environment, and Discipline 2024-06-24T12:40:52+00:00 Ahmad Nur Faizi ahmadnur@umsida.ac.id Sumartik sumartik@umsida.ac.id Mas Oetarjo masoetarjo@umsida.ac.id <p>This study investigates how motivation, work environment, and work discipline influence the performance of Integrated Referral and Service System (SLRT) officers at the Social Affairs Office of Sidoarjo Regency. Using a quantitative approach with a Likert scale questionnaire administered to 85 SLRT officers, data were analyzed through multiple linear regression in SPSS 25. The results reveal that motivation, work environment, and work discipline significantly impact employee performance. Specifically, higher levels of motivation, supportive work environments, and strong work discipline correlate positively with enhanced performance among SLRT officers. These findings highlight the importance of fostering motivational factors, improving work environments, and maintaining effective work discipline to optimize service delivery and organizational effectiveness within public service sectors.</p> <p><strong>Highlight:</strong></p> <ol> <li>Employee motivation significantly impacts public service performance outcomes.</li> <li>A conducive work environment fosters higher productivity and job satisfaction.</li> <li>Discipline ensures adherence to standards and enhances organizational effectiveness.</li> </ol> <p><strong>Keywords:</strong> Public service, employee performance, motivation, work environment, discipline</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Ahmad Nur Faizi, Sumartik, Mas Oetarjo https://ijler.umsida.ac.id/index.php/ijler/article/view/1145 Effect of Leadership, Compensation, and Culture on Employee Productivity 2024-06-24T13:49:19+00:00 Nova Firda Alsya nova@umsida.ac.id Hasan Ubaidillah ubaid@umsida.ac.id <p>This study explores the impact of leadership, compensation, and organizational culture on employee productivity at PT. Romi Violeta in Sidoarjo, East Java. Using a quantitative approach with multiple linear regression analysis via SPSS version 25, data from 95 randomly sampled employees were analyzed. The results indicate that while leadership does not significantly affect productivity, compensation and organizational culture positively and significantly do. Additionally, these variables collectively enhance employee productivity, with compensation being the most influential. These findings suggest that improving compensation and fostering a strong organizational culture are crucial for boosting productivity.</p> <p><strong>Highlight:</strong></p> <ol> <li>Leadership does not significantly impact employee productivity.</li> <li>Compensation and organizational culture positively affect productivity.</li> <li>Simultaneous effects of leadership, compensation, and culture are significant.</li> </ol> <p><strong>Keywords:</strong> Leadership, Compensation, Organizational Culture, Employee Productivity, Quantitative Research</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Nova Firda Alsya, Hasan Ubaidillah https://ijler.umsida.ac.id/index.php/ijler/article/view/1130 Revolutionizing Global Business Excellence Through the Balanced Scorecard Success 2024-06-25T04:01:58+00:00 Adinda Lafilatul Ula Ula@gmail.com Hadiah Fitriyah hadiah1@umsida.ac.id <p>This study evaluates PT Berkah Berabu Limpah's performance using the Balanced Scorecard method. It collects qualitative data from primary and secondary sources and analyzes it across Financial, Customer, Internal Business Process, and Learning and Growth perspectives. Results indicate good overall performance but suggest improvements in customer focus and employee training for enhanced competitiveness. Implementing Balanced Scorecard comprehensively is recommended for better performance management. This research contributes to understanding performance evaluation methods for strategic decision-making.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ul> <li><strong>Integrated Performance Analysis:</strong> Evaluates PT Berkah Berabu Limpah holistically using Balanced Scorecard.</li> <li><strong>Customer Centricity Emphasis:</strong> Highlights need for enhanced customer focus and satisfaction.</li> <li><strong>Strategic Decision Support:</strong> Balanced Scorecard aids in informed, strategic decision-making processes.</li> </ul> <p>&nbsp;</p> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; Performance Evaluation, Balanced Scorecard, Qualitative Analysis, Customer Focus, Strategic Decision-making</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Adinda Lafilatul Ula, Hadiah Fitriyah https://ijler.umsida.ac.id/index.php/ijler/article/view/1133 Financial Literacy and Electronic Money Empower Online Drivers' Impact Globally 2024-06-24T12:00:58+00:00 Achmad Zainudin 192010300186@umsida.ac.id Ruci Arizanda Rahayu ruci_rahayu@umsida.ac.id <p>This study investigates how financial literacy, self-control, and electronic money influence the lifestyle of online motorcycle taxi drivers in Sidoarjo, using quantitative methods and a sample size of 96 respondents. Through questionnaires and data analysis including validity tests, reliability tests, multiple linear regression analysis, and t-tests using SPSS version 26, the research finds a significant positive impact of these factors on drivers' lifestyles. The findings underscore the importance of promoting financial literacy and self-control among drivers, with implications for industry stakeholders and policymakers aiming to enhance driver well-being and sustainability in the online motorcycle taxi sector.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ul> <li>Financial literacy and self-control impact drivers' lifestyles significantly.</li> <li>Electronic money improves efficiency and security in financial transactions.</li> <li>Promoting literacy and control sustains well-being and industry growth.</li> </ul> <p>&nbsp;</p> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; Financial Literacy, Self-Control, Electronic Money, Online Motorcycle Taxi Drivers, Sidoarjo</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Achmad Zainudin , Ruci Arizanda Rahayu https://ijler.umsida.ac.id/index.php/ijler/article/view/1146 Management changes drive auditor switching in Indonesian companies 2024-06-24T22:53:12+00:00 Dwi Ayu Ningtiyas Ningtiyas@gmail.com Wiwit Hariyanto wiwithariyanto1@umsida.ac.id <p>This study investigates the influence of audit opinions, management changes, and company growth on auditor switching, with financial distress as a moderating variable, in transportation and infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021. Using purposive sampling, 48 companies were selected, resulting in 192 data points analyzed using Partial Least Square (PLS). Results show that management changes significantly impact auditor switching, while audit opinions and company growth do not. Financial distress does not moderate these relationships. The findings underscore the importance of management changes in auditor decisions and suggest further research should explore additional factors and extend the study period for more comprehensive insights.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong></p> <div class="flex flex-grow flex-col max-w-full"> <div class="min-h-[20px] text-message flex flex-col items-start whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 juice:w-full juice:items-end overflow-x-auto gap-2" dir="auto" data-message-author-role="assistant" data-message-id="a884b77d-5ae6-4e3d-9393-0851b25ed918"> <div class="flex w-full flex-col gap-1 juice:empty:hidden juice:first:pt-[3px]"> <div class="markdown prose w-full break-words dark:prose-invert light"> <ol> <li><strong>Management Changes:</strong> Significantly impact auditor switching.</li> <li><strong>Audit Opinions and Growth:</strong> No significant effect on switching.</li> <li><strong>Financial Distress:</strong> No moderating effect on studied relationships.</li> </ol> </div> </div> </div> </div> <div class="mt-1 flex gap-3 empty:hidden juice:-ml-3"> <div class="items-center justify-start rounded-xl p-1 z-10 -mt-1 bg-token-main-surface-primary md:absolute md:border md:border-token-border-light flex">&nbsp;</div> </div> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; auditor switching, management changes, financial distress, audit opinions, company growth</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Dwi Ayu Ningtiyas, Wiwit Hariyanto https://ijler.umsida.ac.id/index.php/ijler/article/view/1126 Tax strategies drive earnings management in Indonesia 2024-07-02T12:55:58+00:00 Muhamad Fahmi Alfadin 172010300123@umsida.ac.id Herman Ernandi hermanernandi@umsida.ac.id <p>This study investigates the direct and indirect effects of tax planning and deferred tax expense on earnings management, using tax rates as a moderating variable, among LQ45 index companies on the Indonesian Stock Exchange (BEI) from 2017-2019. Using a quantitative descriptive method and Smart PLS 3 software for analysis, the study found that tax planning significantly influences earnings management, while deferred tax expense does not. Tax rates moderate the impact of tax planning but not deferred tax expense on earnings management. These results emphasize the role of tax planning in earnings management and suggest that tax rates should be considered in regulatory policies. Future research should explore additional variables like company age and size.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ul> <li>Tax planning significantly influences earnings management.</li> <li>Tax rates moderate tax planning's effect on earnings management.</li> <li>Deferred tax expense has no direct impact on earnings management.</li> </ul> <p>&nbsp;</p> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; Earnings management, tax planning, deferred tax expense, tax rates, Indonesian Stock Exchange</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Muhamad Fahmi Alfadin, Herman Ernandi https://ijler.umsida.ac.id/index.php/ijler/article/view/1141 Enhancing Inventory Control through Compliance Evaluation of an Android Cashier Application 2024-06-25T02:49:55+00:00 Errina Nur Setia Pambudi Pangerti errina@umsida.ac.id Fityan izza noor abidin fityan_umsida@gmail.com <p>This study evaluates an android-based cashier application (Applicationr) at Toko Berkah Abadi in accordance with PSAK No. 14 guidelines for inventory management. Using qualitative descriptive methods including interviews, observation, and documentation, the research finds that the application adequately meets standards for inventory assessment, recording methods, and categorization. However, areas for improvement include implementing a stock book feature for better goods monitoring and setting minimum order thresholds to streamline product ordering. These findings highlight opportunities to enhance the application's effectiveness in controlling merchandise inventory, thereby potentially improving overall business efficiency and regulatory compliance in retail settings.</p> <p><strong>Highlights:</strong></p> <p>&nbsp;</p> <ol> <li>Compliance evaluation with PSAK No. 14 for inventory accuracy.</li> <li>Identification of strengths and areas for inventory management enhancement.</li> <li>Improving merchandise control for enhanced retail efficiency and compliance.</li> </ol> <p>&nbsp;</p> <p><strong>Keywords:</strong> Android-based cashier application, PSAK No. 14, inventory management, qualitative research, retail efficiency</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Errina Nur Setia Pambudi Pangerti, Fityan izza noor abidin https://ijler.umsida.ac.id/index.php/ijler/article/view/1144 Revolutionizing Environmental Accountability through Corporate Practices 2024-06-25T02:47:24+00:00 Amelia Puspanegara amelia@umsida.ac.id Heri Widodo heriwidodo@umsida.ac.id <p>This study explores the application of environmental accounting as a strategy for addressing environmental impacts and enhancing corporate social responsibility (CSR) at CV. Royal Super Feed. Despite providing local employment, the company faces challenges such as industrial waste pollution impacting the surrounding community and ecosystem. Through qualitative methods including observations, interviews, and documentation analysis, the research examines environmental accounting practices and corporate policies aimed at mitigating environmental damage and promoting sustainability. Findings highlight significant environmental costs related to waste management and CSR programs focused on community welfare and environmental development. The study underscores the importance of environmental accounting in monitoring resource use, assessing impacts, and fostering sustainable business practices, offering insights for companies aiming to integrate environmental concerns into their operational frameworks effectively.</p> <p><strong>Highlights:</strong></p> <p>&nbsp;</p> <ol> <li>Tracks resource use, assesses impacts.</li> <li>Enhances community welfare, environmental development.</li> <li>Insights from observations, interviews aid understanding.</li> </ol> <p>&nbsp;</p> <p><strong>Keywords:</strong> Environmental accounting, CSR, industrial waste pollution, sustainability, qualitative research</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 Amelia Puspanegara, Heri Widodo