Indonesian Journal of Law and Economics Review https://ijler.umsida.ac.id/index.php/ijler <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> Universitas Muhammadiyah Sidoarjo en-US Indonesian Journal of Law and Economics Review 2598-9928 Unlocking Profitability in Indonesian Banks: The Impact of Liquidity and Working Capital Turnover https://ijler.umsida.ac.id/index.php/ijler/article/view/910 <p>This scientific article examines how liquidity, leverage, and working capital turnover affect profitability in the Indonesian banking sub-sector financial companies listed on the Indonesia Stock Exchange between 2017 and 2021. The study used a sample of 15 companies selected randomly, and data analysis was done using SPSS version 22 for Windows. The results indicate that liquidity and working capital turnover significantly impact profitability, either partially or simultaneously. However, the adjusted R-square test revealed that only 14.8% of the variation in profitability is influenced by these variables, while the remaining 85.2% is influenced by other factors not studied in this research. The implication of this study is that Indonesian banking sub-sector financial companies should focus on improving liquidity and working capital turnover to increase profitability.</p> <p>Highlights:</p> <ol> <li>Liquidity and working capital turnover have a significant impact on profitability in the Indonesian banking sub-sector financial companies.</li> <li>Improving liquidity and working capital turnover can increase profitability in these companies.</li> <li>Other factors not studied in this research also play a significant role in influencing profitability in the Indonesian banking sub-sector financial companies.</li> </ol> Rahmat Rizaldy Misti Hariasih Copyright (c) 2023 Rahmat Rizaldy, Misti Hariasih https://creativecommons.org/licenses/by/4.0 2023-03-08 2023-03-08 19 10.21070/ijler.v19i0.910 10.21070/ijler.v19i0.910 10.21070/ijler.v19i0.910 Profitability Moderates Institutional Ownership's Impact on Financial Distress https://ijler.umsida.ac.id/index.php/ijler/article/view/905 <p>This study aims to examine the impact of leverage, sales growth, institutional ownership, and profitability on financial distress in the Retail Trade Subsector Companies listed on the Indonesia Stock Exchange between 2017 and 2021, and to investigate the moderating effect of profitability on these relationships. The study uses quantitative analysis and secondary data from financial statements of 18 purposively sampled companies. The Smart Partial Least Square 3.2.7 program was used for statistical analysis. The results indicate that leverage has a significant impact on financial distress, while sales growth and institutional ownership do not affect financial distress. Profitability was found to moderate the relationship between institutional ownership and financial distress. The study provides important insights into factors that contribute to financial distress in this sector, highlighting the moderating role of profitability in managing financial distress. The findings may have practical implications for managers and investors in the Retail Trade Subsector Companies listed on the Indonesia Stock Exchange.</p> <p>Highlights:</p> <ol> <li>Leverage has a significant impact on financial distress in the Retail Trade Subsector Companies listed on the Indonesia Stock Exchange.</li> <li>Sales growth and institutional ownership do not have a direct effect on financial distress.</li> <li>Profitability plays a moderating role in the relationship between institutional ownership and financial distress.</li> </ol> Fristia Harum Betari Aisha Hanif Copyright (c) 2023 Fristia Harum Betari, Aisha Hanif https://creativecommons.org/licenses/by/4.0 2023-03-08 2023-03-08 19 10.21070/ijler.v19i0.905 10.21070/ijler.v19i0.905 10.21070/ijler.v19i0.905 The Effect of Job Involvement and Job Insecurity on Employee Performance with Organizational Commitment as an Intervening Variable at Company https://ijler.umsida.ac.id/index.php/ijler/article/view/888 <p>This study entitled the effect of job involvement and job insecurity on employee performance with organizational commitment as an intervening variable at PT. Indoprima Gemilang Surabaya.This research is a type of&nbsp; quantitative&nbsp; research&nbsp; with hypothesis testing. The sample&nbsp; 90&nbsp; employees. The analytical tool used in this reserach is path analysis&nbsp; technique&nbsp; with&nbsp; the&nbsp; help of&nbsp; SmartPLS sofware&nbsp; 3.0. This&nbsp; study&nbsp; uses primary data and secondary data, The result of this study prove that (1)there is a positive and significant relationship between&nbsp; job involvement and organizational commitment, (2) there is positive and significant relationship beetweenjob insecutrity and organizational commitment, (3) job involvement has a positive relationship and significant effect on employee performance, (4) job insecurity has a positive relationship and significantly affects employee performance, (5)there is a positive relationship and between organizational commitment to employee performance&nbsp; (6)job involvement has a positive relatinship which is positive and significantly affect employee performance mediated by organizational commitment, (7) job insecurity has a positive relationship and significantly affect employee performance mediated by organizational commitment.</p> Lady Classica Zuhruf Dewi Andriani Copyright (c) 2022 Lady Classica Zuhruf, Dewi Andriani https://creativecommons.org/licenses/by/4.0 2022-10-20 2022-10-20 19 10.21070/ijler.v19i0.888 10.21070/ijler.v19i0.888 10.21070/ijler.v19i0.888 The Influence of Transformasional Leadership Style and Organizational Culture on Employee Performance with Motivation as an Intervening Variabel https://ijler.umsida.ac.id/index.php/ijler/article/view/887 <p>This study aims to determine the effect of transformational leadership style and organizational culture on employee performance with motivation as an intervening variable in UKM Sumber Lancar Keramik. This research uses quantitative research with hypothesis testing. The sample used in this study were 50 employees at UKM Sumber Lancar Keramic. The analytical tool used in this research is path analysis technique with the help of SmartPLS (Partial Least Square) software version 3.0 for windows. The primary data in this study were obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The results of this study prove that (1) transformational leadership style is positively and significantly related to motivation, (2) organizational culture is positively and significantly related to motivation, (3) transformational leadership style has positive and insignificant effect on employee performance, (4) organizational culture positive and insignificant effect on employee performance, (5) motivation is positively and significantly related to employee performance, (6) leadership style is positively and significantly related to employee performance with motivation as an intervening variable, (7) organizational culture is positively and significantly related to performance employees with motivation as an intervening variable.</p> Mochamad Luthfi Maulana Mas Oetarjo Copyright (c) 2022 Mochamad Luthfi Maulana, Mas Oetarjo https://creativecommons.org/licenses/by/4.0 2022-10-21 2022-10-21 19 10.21070/ijler.v19i0.887 10.21070/ijler.v19i0.887 10.21070/ijler.v19i0.887 The Effect of Budget Participation on Managerial Performance with Organizational Commitment as Moderating Variable on Company https://ijler.umsida.ac.id/index.php/ijler/article/view/886 <p>The purpose of the study was to determine the effect of budgetary participation on managerial performance with organizational commitment as a moderating variable in the GAPENSI company.</p> <p>Companies that are members of the joint construction contractors in Sidoarjo are the population taken in this observation. The sample in this research was taken using a saturated sampling technique where the total sample population used in the questionnaire was 39 members of the GAPENSI company in Sidoarjo. The data analysis method used is Partial Least Square analysis.</p> <p>That the results of this study provide results, namely that the first budget participation affects managerial performance at the GAPENSI company, the second organizational commitment is not able to affect the relationship between budget participation and managerial performance at the GAPENSI company.</p> Leny Irma Yanti Heri Widodo Copyright (c) 2022 Leny Irma Yanti, Heri Widodo https://creativecommons.org/licenses/by/4.0 2022-10-21 2022-10-21 19 10.21070/ijler.v19i0.886 10.21070/ijler.v19i0.886 10.21070/ijler.v19i0.886 The Influence of Organizational Culture, Work Discipline and Work From Home on The Productivity of Civil Servants at The Public Works Office https://ijler.umsida.ac.id/index.php/ijler/article/view/885 <p>This research aims to find out the influence of Organizational Culture on employee work productivity.To find out the effect of work discipline on employee work productivity. To find out the effect of Work From Home on employee work productivity.And to find out the influence of Organizational Culture, Work Discipline and Work From Home simultaneously on employee work productivity in the Pu Bina Marga Prov Jatim Office. This type of research is a study that uses quantitative methods.The location of the study this time, researchers took objects at the Pu Bina Marga Prov Jatim Office.The population used in this study was 134 employees, with sampling that is Simple Random Sampling.There were 100 respondents. Data collection using questionnaires. Data analysis using multiple linear regression analysis. The results showed that organizational culture has an effect on employee work productivity.Work discipline affects employee productivity. Work From Home affects employee work productivity and Organizational Culture, Work Discipline and Work From Home simultaneously affect employee work productivity in PU Bina Marga East Java Province</p> Isma Dewi Nurhayati Dewi Komala Sari Copyright (c) 2022 Isma Dewi Nurhayati, Dewi Komala Sari https://creativecommons.org/licenses/by/4.0 2022-10-21 2022-10-21 19 10.21070/ijler.v19i0.885 10.21070/ijler.v19i0.885 10.21070/ijler.v19i0.885 The Influence of Global Mindset, Individual Characteristics and Job Characteristics on Employee Work Performance with Organizational Commitment as an Intervening Variable at Company https://ijler.umsida.ac.id/index.php/ijler/article/view/883 <p>This study aims to determine the Global Mindset, Individual Characteristics, and Individual Characteristics on Employee Work Performance with Intervening Variable Organizational Commitment PT. PG Candi Baru. This research is a type of quantitative research with hypothesis testing. The sample used in this study were 50 employees of PT. PG Candi Baru. The analytical tool used in this research is partial least square (PLS). The results of this study prove that Global Mindset has an effect on Organizational Commitment, Individual Characteristics has an effect on Organizational Commitment, Individual Characteristics has an effect on Organizational Commitment, Global Mindset has an effect on work performance, Individual Characteristics has an effect on work performance, Individual Characteristics has an effect on work performance, Organizational Commitment affects on job performance, Global Mindset affects work performance mediated by Organizational Commitment, Individual Characteristics affects work performance mediated by Organizational Commitment, Individual Characteristics affects work performance mediated by Organizational Commitment.</p> Nur Rahayu Ningrati Sumartik Copyright (c) 2022 Nur Rahayu Ningrati, Sumartik https://creativecommons.org/licenses/by/4.0 2022-10-21 2022-10-21 19 10.21070/ijler.v19i0.883 10.21070/ijler.v19i0.883 10.21070/ijler.v19i0.883 Knowledge Sharing, Organizational Culture, and Perception of Organizational Support as an Effort to Improve The Performance of Small and Medium Industries https://ijler.umsida.ac.id/index.php/ijler/article/view/882 <p>The research conducted this time has the aim to find out the influence of Knowledge Sharing, Organizational Culture and Perception of Organizational Support on the Performance of Small and Medium Industries (SMEs). This research was conducted in Kampung Klepon village of Bulang district of Prambon district of Sidoarjo.. The research methods used in this study use quantitative approach methods. Sampling used in this study uses non probability sampling methods using total sampling techniques with the total sampling technique with the number of respondents as many as 43 respondents who dambil from 15 IKM klepon makers in Bulang village of Sidoarjo regency. The data analysis technique used in this study uses multiple linear regression with a statistical calculation tool using SPSS version 26.. The results of this study prove that Knowledge Sharing has a partial effect on IKM Performance with a t calculated value of (3.046) while t table amounted to (1.68385), then the value of t calculates &gt; t table, Organizational Culture partially affects the Performance of IKM with a t count value of (3.905) while the value of t table amounted to (1.68385) then the value of t calculated &gt; t table and Organizational Cultural Perception partially affect the performance of IKM with a value of t count t calculated se large (2.451) while the table's t value is (1.68385) then the value t calculates &gt; t of the table.</p> Syahhanif Mochammad Maulidafi Rifdah Abadiyah Copyright (c) 2022 Syahhanif Mochammad Maulidafi, Rifdah Abadiyah https://creativecommons.org/licenses/by/4.0 2022-10-21 2022-10-21 19 10.21070/ijler.v19i0.882 10.21070/ijler.v19i0.882 10.21070/ijler.v19i0.882 The Influence of Organizational Culture and Personality on Employee Performance with Organizational Commitment as an Intervening Variable at Company https://ijler.umsida.ac.id/index.php/ijler/article/view/880 <p>This study aims to determine the influence of organizational culture and personality on employee performance with Organizational Commitment as an intervening variable at Pt. Plywood Kayu Lestari Mojokerto City.This research uses quantitative research with hypothesis testing. The sample used in this study were 110 employees at Pt. Sustainable Wood Plywood. The analytical tool used in this research is path analysis technique with the help of statistical software. The primary data in this study were obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The results of this study prove that (1) organizational culture is positively and significantly related to Organizational Commitment (2) personality is positively and significantly related to Organizational Commitment (3) organizational culture is positively and significantly related to employee performance (4) personality has a positive and significant effect on employees performance (5) Organizational Commitment has a positive and significant effect on employee performance (6) organizational culture is positively and significantly related to employee performance and Organizational Commitment (7) personality is positively and significantly related to employee performance and Organizational Commitment.</p> Denis Irmawati Dewi Andriani Copyright (c) 2022 Denis Irmawati, Dewi Andriani https://creativecommons.org/licenses/by/4.0 2022-10-21 2022-10-21 19 10.21070/ijler.v19i0.880 10.21070/ijler.v19i0.880 10.21070/ijler.v19i0.880 Boosting Work Productivity: The Impact of Supportive Leadership, Work Motivation, and Discipline in UMKM Aldiva Maju Jaya https://ijler.umsida.ac.id/index.php/ijler/article/view/911 <p>This study aimed to investigate the relationships between supportive leadership, work motivation, discipline, and work productivity among employees of UMKM Aldiva Maju Jaya. The research collected primary data through the distribution of questionnaires to 100 employees and used SmartPLS 3.0 program to analyze the data. The results of the validity test indicated that all statements in the questionnaire were valid, while the reliability test showed that only one variable had a reliable composite reable value or Cronbach’s Alpha value. The hypothesis tests indicated that supportive leadership, work motivation, and discipline had significant effects on work productivity. The study implies that improving supportive leadership, work motivation, and discipline can lead to enhanced work productivity among UMKM Aldiva Maju Jaya employees.</p> <p>Highlights:</p> <ol> <li>The study investigated the impact of supportive leadership, work motivation, and discipline on work productivity among employees of UMKM Aldiva Maju Jaya.</li> <li>The research used primary data collected through questionnaires and analyzed using SmartPLS 3.0 program.</li> <li>The study found that improving supportive leadership, work motivation, and discipline can lead to enhanced work productivity among UMKM Aldiva Maju Jaya employees.</li> </ol> Ria Nova Lia Vera Firdaus Copyright (c) 2023 Ria Nova Lia, Vera Firdaus https://creativecommons.org/licenses/by/4.0 2023-03-08 2023-03-08 19 10.21070/ijler.v19i0.911 10.21070/ijler.v19i0.911 10.21070/ijler.v19i0.911 Improving Employee Performance: The Impact of Job Analysis, Work Discipline, and Workload https://ijler.umsida.ac.id/index.php/ijler/article/view/909 <p>This study aimed to investigate the impact of job analysis, work discipline, and workload on employee performance at PT.ALP Petro Industry in Pasuruan, using a quantitative approach. The population of the study consisted of 70 employees, and a sample size of 60 respondents was selected using random sampling. The data was analyzed using SPSS software. The findings of the study indicated that job analysis, work discipline, and workload had a significant effect on employee performance, both partially and simultaneously. These results suggest that improving job analysis, work discipline, and workload management can lead to better employee performance. The implications of this study are that companies should prioritize employee job analysis, work discipline, and workload management to improve overall performance and productivity.</p> <p>Highlights:</p> <ol> <li> <p>The study highlights the significant impact of job analysis, work discipline, and workload on employee performance, both partially and simultaneously.</p> </li> <li> <p>The use of a quantitative approach and SPSS software for data analysis adds to the rigor of the study.</p> </li> <li> <p>The study's implication is that companies should prioritize improving job analysis, work discipline, and workload management to enhance employee performance and productivity.</p> </li> </ol> Safira Nur Jannah Sumartik Copyright (c) 2023 Safira Nur Jannah, Sumartik https://creativecommons.org/licenses/by/4.0 2023-03-08 2023-03-08 19 10.21070/ijler.v19i0.909 10.21070/ijler.v19i0.909 10.21070/ijler.v19i0.909 Work Conflict, Stress, and Job Satisfaction: A Study of Bus Crew Employees https://ijler.umsida.ac.id/index.php/ijler/article/view/906 <p>This study aimed to investigate how workload, physical work environment, and work conflict affect job satisfaction, with job stress as a moderating variable, among bus crew employees at PO Pratama Putra. The research design used was quantitative, with a population of 52 employees and a non-probability sampling technique called saturated sampling. Smart PLS 3.2.8 software was used for data analysis. The results showed that workload and physical work environment did not have a significant effect on job satisfaction, while work conflict had a significant effect. However, workload and physical work environment did not have a significant effect on job satisfaction through job stress as a moderating variable, but work conflict did. Furthermore, job stress had a significant effect on job satisfaction. The implications of this study are that employers should prioritize conflict management strategies to enhance job satisfaction, and employees should focus on managing job stress to improve their job satisfaction.</p> <p>Highlights:</p> <ol> <li> <p>Work conflict had a significant effect on job satisfaction among bus crew employees, highlighting the importance of conflict management strategies in the workplace.</p> </li> <li> <p>Job stress was found to have a significant effect on job satisfaction, emphasizing the need for employees to focus on managing their stress levels to improve their overall job satisfaction.</p> </li> <li> <p>Workload and physical work environment were not significant predictors of job satisfaction, indicating that employers may need to focus on other factors to improve their employees' job satisfaction.</p> </li> </ol> Elit Siendhang Cahya Hasan Ubaidillah Copyright (c) 2023 Elit Siendhang Cahya, Hasan Ubaidillah https://creativecommons.org/licenses/by/4.0 2023-03-08 2023-03-08 19 10.21070/ijler.v19i0.906 10.21070/ijler.v19i0.906 10.21070/ijler.v19i0.906 Simplified Accounting Procedures for Small-Scale Banks: Insights from Bank Sampah Cangkringan Berseri https://ijler.umsida.ac.id/index.php/ijler/article/view/907 <p>This research aimed to investigate the accounting process used at Bank Sampah Cangkringan Berseri, Kec. Sukodono, Kab. Sidoarjo, Indonesia, from transaction analysis to financial report preparation. The data collection process involved triangulation techniques, including interviews, observation, and documentation. The data were analyzed for validity, reduced, classified, and presented. The findings indicated that Bank Sampah Cangkringan Berseri did not take a profit-sharing approach but instead took the difference between the selling price to collectors. The accounting records were kept in simple formats to facilitate easy understanding by other administrators. The research revealed that the bank only used a few accounting stages, including transaction analysis, original evidence collection, journal entry recording, ledger recording, and financial reporting. This simplified process was due to the bank's small scale, which did not require a balance sheet, adjusting journal entries, and a trial balance. The implication of the research is that small-scale banks can adopt simplified accounting procedures to reduce operational complexity and costs.</p> <p>Highlights:</p> <ol> <li> <p>Bank Sampah Cangkringan Berseri did not take a profit-sharing approach but instead took the difference between the selling price to collectors.</p> </li> <li> <p>The research revealed that the bank only used a few accounting stages, including transaction analysis, original evidence collection, journal entry recording, ledger recording, and financial reporting. This simplified process was due to the bank's small scale, which did not require a balance sheet, adjusting journal entries, and a trial balance.</p> </li> <li> <p>The implication of the research is that small-scale banks can adopt simplified accounting procedures to reduce operational complexity and costs.</p> </li> </ol> Fauziah Rahmawati Nurasik Copyright (c) 2023 Fauziah Rahmawati, Nurasik https://creativecommons.org/licenses/by/4.0 2023-03-08 2023-03-08 19 10.21070/ijler.v19i0.907 10.21070/ijler.v19i0.907 10.21070/ijler.v19i0.907 Taxpayer Awareness and Knowledge Boost Tax Compliance during COVID-19: Role of Socialization https://ijler.umsida.ac.id/index.php/ijler/article/view/908 <p>The aim of this study is to investigate the influence of taxpayer attitude, awareness, and tax knowledge on tax compliance during the COVID-19 pandemic, with tax socialization as a moderating variable. The study focuses on 33 businesses registered under the Indonesian Contractor and Mechanical Association (AKLI) Sidoarjo branch in 2022, using purposive sampling criteria. The SmartPLS (Partial Least Square) analysis was used to analyze the data. The results indicate that taxpayer attitude does not significantly affect tax compliance, while taxpayer awareness and tax knowledge do have an impact. Tax socialization moderates taxpayer awareness but does not moderate taxpayer attitude or tax knowledge on tax compliance. The study implies that tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic.</p> <p>Highlights:</p> <ol> <li>Taxpayer awareness and knowledge have a significant impact on tax compliance during the COVID-19 pandemic.</li> <li>Tax socialization moderates taxpayer awareness but does not affect taxpayer attitude or tax knowledge on tax compliance.</li> <li>Tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic.</li> </ol> Muchammad Abi Shoffan Herman Ernandi Copyright (c) 2023 Muchammad Abi Shoffan, Herman Ernandi https://creativecommons.org/licenses/by/4.0 2023-03-08 2023-03-08 19 10.21070/ijler.v19i0.908 10.21070/ijler.v19i0.908 10.21070/ijler.v19i0.908