Indonesian Journal of Law and Economics Review
https://ijler.umsida.ac.id/index.php/ijler
<div class="flex flex-grow flex-col gap-3"> <div class="min-h-[20px] flex items-start overflow-x-auto whitespace-pre-wrap break-words flex-col gap-4"> <div class="markdown prose w-full break-words dark:prose-invert dark"> <p>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.</p> <p>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.</p> </div> </div> </div> <table class="data" width="100%" bgcolor="#ced6e0"> <tbody> <tr valign="top"> <td width="20%">Accreditated</td> <td width="80%"><a title="accreditation certificate" href="https://drive.google.com/file/d/1QF8JbOX_ob-bYOdT37EQjJcyYtKc7_lN/preview" target="_self"><strong>"S4" by the Ministry of Research-Technology and Higher Education Republic of Indonesia</strong></a></td> </tr> <tr valign="top"> <td width="20%">Initials</td> <td width="80%"><strong>IJLER</strong></td> </tr> <tr valign="top"> <td width="20%">DOI</td> <td width="80%"><strong><a href="https://search.crossref.org/?q=2598-9928">prefix 10.21070 </a></strong><a href="https://search.crossref.org/?q=2598-9928">by </a><a href="https://search.crossref.org/?q=2598-9928"><img src="https://assets.crossref.org/logo/crossref-logo-landscape-200.svg" alt="Crossref logo" width="75" height="18" /></a></td> </tr> <tr valign="top"> <td width="20%">Citation Analysis</td> <td width="80%"><a href="https://ijler.umsida.ac.id/index.php/ijler/scopuscitation"><strong>SCOPUS</strong></a><strong> | Web of Science | <a href="https://app.dimensions.ai/analytics/publication/overview/timeline?and_facet_source_title=jour.1367450&local:indicator-y1=citation-per-year-publications">Dimensions</a> | </strong><a title="Google Scholar" href="https://scholar.google.co.id/citations?user=7eEFM1cAAAAJ" target="_blank" rel="noopener"><strong>Google Scholar</strong></a></td> </tr> <tr valign="top"> <td width="20%">Index Services</td> <td width="80%"><strong><a title="Google Scholar" href="https://scholar.google.co.id/citations?user=7eEFM1cAAAAJ" target="_blank" rel="noopener">Google Scholar</a> | </strong><a href="https://ijler.umsida.ac.id/index.php/ijler/indexing"><strong>Complete List</strong></a></td> </tr> <tr valign="top"> <td width="20%">ISSN (online)</td> <td width="80%"><strong><a title="ISSN (online)" href="https://issn.brin.go.id/terbit/detail/1505102397" target="_blank" rel="noopener">2598-9928</a></strong></td> </tr> <tr valign="top"> <td width="20%">Publisher</td> <td width="80%"><strong><a title="Publisher" href="https://umsida.ac.id/" target="_blank" rel="noopener">Universitas Muhammadiyah Sidoarjo</a></strong></td> </tr> <tr valign="top"> <td width="20%">Editor in Chief</td> <td width="80%">Dr. Wisnu Panggah Setiyono, (<a href="http://sinta.ristekbrin.go.id/authors/detail?id=5993141&view=overview">Sinta</a>), (<a href="https://www.scopus.com/authid/detail.uri?authorId=57210884348">Scopus</a>)</td> </tr> <tr valign="top"> <td width="20%">Managing Editor</td> <td width="80%"><strong><a title="Managing Editor" href="http://orcid.org/0000-0002-6684-1190" target="_blank" rel="noopener">Dr. Rifqi Ridlo Phahlevy, (</a><a href="https://www.scopus.com/authid/detail.uri?origin=resultslist&authorId=57205880567&zone=">Scopus</a><a title="Managing Editor" href="http://orcid.org/0000-0002-6684-1190" target="_blank" rel="noopener">) (</a><a href="https://orcid.org/0000-0002-6684-1190">ORCID</a><a title="Managing Editor" href="http://orcid.org/0000-0002-6684-1190" target="_blank" rel="noopener">)</a></strong></td> </tr> <tr valign="top"> <td width="20%">Frequency</td> <td width="80%"><strong>4 (four) issues per year (February, May, August, and November)</strong></td> </tr> </tbody> </table>Universitas Muhammadiyah Sidoarjoen-USIndonesian Journal of Law and Economics Review2598-9928International Brand Chanel's Opposition to the Dacosta + DC Painting Brand
https://ijler.umsida.ac.id/index.php/ijler/article/view/1490
<p><strong data-start="99" data-end="122">General Background:</strong> Trademark protection under Law Number 20 of 2016 concerning Trademarks and Geographical Indications constitutes a central pillar of intellectual property law in Indonesia, ensuring legal certainty, fair competition, and consumer protection within the international registration framework, including the Madrid Protocol. <strong data-start="443" data-end="467">Specific Background:</strong> This study examines the opposition filed by <span class="hover:entity-accent entity-underline inline cursor-pointer align-baseline"><span class="whitespace-normal">CHANEL SARL</span></span> against the registration of the DACOSTA + DC Painting trademark before the Directorate General of Intellectual Property (DGIP), based on alleged substantial similarity and claims related to well-known mark protection. <strong data-start="768" data-end="786">Knowledge Gap:</strong> Although opposition mechanisms are formally available to international trademark owners, limited doctrinal analysis addresses how Indonesian authorities assess formal and substantive requirements in determining similarity and bad faith. <strong data-start="1024" data-end="1033">Aims:</strong> This research aims to analyze the legal basis of the opposition, the rebuttal submitted by the DACOSTA applicant, and the juridical considerations underlying the DGIP decision to accept the application. <strong data-start="1237" data-end="1249">Results:</strong> The findings demonstrate that the objection did not satisfy the formal and material requirements stipulated under Article 21 of Law Number 20 of 2016, as no dominant similarity or evidence of bad faith was proven; consequently, the DGIP lawfully registered DACOSTA + DC Painting in Class 18. <strong data-start="1542" data-end="1554">Novelty:</strong> This article provides a focused normative legal examination of an international trademark opposition resolved in favor of a domestic applicant within Indonesia’s constitutive registration system. <strong data-start="1751" data-end="1768">Implications:</strong> The decision confirms that opposition by a global brand does not automatically preclude national registration absent substantiated similarity and reputational proof, reinforcing legal certainty in Indonesian trademark law.</p> <p><strong>Highlights:</strong></p> <ul> <li data-start="2164" data-end="2266"> <p data-start="2167" data-end="2266">The objection failed to establish dominant resemblance under Article 21 of Law Number 20 of 2016.</p> </li> <li data-start="2267" data-end="2360"> <p data-start="2270" data-end="2360">No proof of bad faith or reputational appropriation was demonstrated in the proceedings.</p> </li> <li data-start="2361" data-end="2477" data-is-last-node=""> <p data-start="2364" data-end="2477" data-is-last-node="">The authority confirmed lawful acceptance of the Class 18 application under the constitutive registration regime.</p> </li> </ul> <p><strong>Keywords: </strong>Chanel, Dacosta, Objection, Intellectual Property, Brand</p>Henky Solihin MZ
Copyright (c) 2026 Henky Solihin MZ
https://creativecommons.org/licenses/by/4.0
2026-03-032026-03-0321210.21070/ijler.v21i2.149010.21070/ijler.v21i2.149010.21070/ijler.v21i2.1490Yurisometry as an Alternative Approach in Normative Legal Research in Indonesia: A Conceptual Study
https://ijler.umsida.ac.id/index.php/ijler/article/view/1492
<p><strong data-start="212" data-end="235">General Background:</strong> Legal scholarship in Indonesia is predominantly shaped by normative legal research, which examines legislation, legal principles, and legal doctrines as the foundation of juridical reasoning. <strong data-start="428" data-end="452">Specific Background:</strong> While this approach contributes significantly to legal certainty and systematic legal analysis, judicial practice frequently reveals variations in the interpretation and application of legal norms in court decisions. <strong data-start="670" data-end="688">Knowledge Gap:</strong> Normative legal research alone often encounters limitations in explaining recurring patterns, interpretative tendencies, and inconsistencies within judicial rulings, and the conceptual discourse on integrating jurimetrics into normative legal methodology in Indonesia remains limited. <strong data-start="974" data-end="983">Aims:</strong> This study examines jurimetrics as an alternative complementary approach to normative legal research in Indonesia through a conceptual legal study. <strong data-start="1132" data-end="1144">Results:</strong> The analysis indicates that jurimetrics, which utilizes legal data such as court decisions to identify patterns, trends, and levels of consistency in legal interpretation, can function as an analytical instrument supporting normative reasoning without replacing doctrinal analysis. <strong data-start="1427" data-end="1439">Novelty:</strong> The study conceptually positions jurimetrics within the methodological framework of normative legal research as a bridge connecting legal norms with judicial practice. <strong data-start="1608" data-end="1625">Implications:</strong> The integration of jurimetrics offers methodological relevance for developing normative legal research that remains doctrinal and prescriptive while becoming more responsive to the dynamics of judicial decision-making in Indonesia.</p> <p><strong>Highlights:</strong></p> <ul> <li data-start="2025" data-end="2156"> <p data-start="2028" data-end="2156">Data-oriented examination of court rulings reveals recurring reasoning patterns and interpretative tendencies in adjudication.</p> </li> <li data-start="2157" data-end="2271"> <p data-start="2160" data-end="2271">Analytical integration links doctrinal examination of legal norms with observable judicial decision patterns.</p> </li> <li data-start="2272" data-end="2384" data-is-last-node=""> <p data-start="2275" data-end="2384" data-is-last-node="">Conceptual framework situates jurimetrics as a methodological complement within Indonesian legal scholarship.</p> </li> </ul> <p><strong>Keywords: </strong>Normative Law, Complementary, Judiciary, Legal Principles, Jurimetrics</p>Budiana BudianaGalih Afif Sylva MaulanaDicky AnugrahMohamad DaniEduard Sondakh
Copyright (c) 2026 Budiana Budiana, Galih Afif Sylva Maulana, Dicky Anugrah, Mohamad Dani, Eduard Sondakh
https://creativecommons.org/licenses/by/4.0
2026-03-042026-03-0421210.21070/ijler.v21i2.149210.21070/ijler.v21i2.149210.21070/ijler.v21i2.1492Application 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
https://ijler.umsida.ac.id/index.php/ijler/article/view/1493
<p><strong data-start="89" data-end="111">General Background</strong> Criminal procedure law in Indonesia mandates that judicial decisions be grounded on lawful evidence and the principle of minimum proof to uphold the rule of law. <strong data-start="274" data-end="297">Specific Background</strong> In corruption crime adjudication, witness testimony constitutes valid evidence under the Criminal Procedure Code (KUHAP), yet it cannot stand alone due to the principle of <em data-start="470" data-end="497">unus testis nullus testis</em>, which requires at least two lawful pieces of evidence to establish guilt. <strong data-start="573" data-end="590">Knowledge Gap</strong> Limited doctrinal analysis has examined how this evidentiary principle is applied in concrete corruption cases involving multiple defendants and contested indictments by the Corruption Eradication Commission (KPK). <strong data-start="806" data-end="814">Aims</strong> This study analyzes the application of the <em data-start="858" data-end="885">unus testis nullus testis</em> principle in Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 and evaluates the evidentiary basis of the KPK Public Prosecutor’s indictment against Defendant IV FCR. <strong data-start="1050" data-end="1061">Results</strong> Using normative juridical research with a statute approach, the study finds that only one witness alleged the transfer of IDR 30,000,000 to Defendant IV FCR, while other testimonies and documentary statements contradicted this claim. The indictment also demonstrated inconsistencies in legal reasoning and classification of evidence. Consequently, the evidentiary threshold under Articles 183 and 185 KUHAP was not fulfilled, rendering the charge unproven. <strong data-start="1519" data-end="1530">Novelty</strong> This article provides a structured doctrinal examination of evidentiary insufficiency in a multi-defendant corruption trial through systematic interpretation of statutory provisions. <strong data-start="1714" data-end="1730">Implications</strong> The findings reaffirm the centrality of corroborated evidence in corruption prosecutions and underscore the necessity of strict adherence to evidentiary standards to ensure legal certainty and judicial fairness.</p> <p><strong>Highlights:</strong></p> <ul> <li data-start="2104" data-end="2192"> <p data-start="2107" data-end="2192">A single uncorroborated testimony was insufficient to establish criminal liability.</p> </li> <li data-start="2193" data-end="2274"> <p data-start="2196" data-end="2274">Contradictions among witness statements weakened the prosecutorial argument.</p> </li> <li data-start="2275" data-end="2373" data-is-last-node=""> <p data-start="2278" data-end="2373" data-is-last-node="">The indictment failed to satisfy the statutory minimum proof requirement, leading to acquittal.</p> </li> </ul> <p><strong>Keywords</strong>: Indictment, Corruption, Public Prosecutor, Pleadings, Defendant</p>Budi Rahman
Copyright (c) 2026 Budi Rahman
https://creativecommons.org/licenses/by/4.0
2026-03-042026-03-0421210.21070/ijler.v21i2.149310.21070/ijler.v21i2.149310.21070/ijler.v21i2.1493ACCOUNTING STRATEGIES FOR ACHIEVING SUSTAINABILITY: RATIONALIZING COSTS UNDER THE CURRENT ECONOMIC CONDITIONS OF IRAQI COMPANIES
https://ijler.umsida.ac.id/index.php/ijler/article/view/1514
<p><strong data-start="326" data-end="349">General Background:</strong> Modern management accounting emphasizes the importance of controlling production costs to sustain organizational competitiveness. <strong data-start="480" data-end="504">Specific Background:</strong> Companies increasingly rely on cost–value analysis and cost management models to identify inefficient operational expenses and improve financial performance. <strong data-start="663" data-end="681">Knowledge Gap:</strong> Empirical research examining cost optimization strategies in Iraqi manufacturing companies remains limited. <strong data-start="790" data-end="799">Aims:</strong> This study aims to identify key cost drivers and develop a cost optimization model using empirical data from Baghdad Soft Drinks Company. <strong data-start="938" data-end="950">Results:</strong> The Relative Importance Index and factor analysis reveal that direct labor costs represent the dominant component of total production costs, with a relative importance index of 0.989 and an explanatory contribution of 92.3%. Using the cost–volume–profit model, three strategic scenarios were tested: expansion, market penetration, and operational efficiency. The expansion scenario generated the highest profit growth (+55.9%), the efficiency scenario produced moderate growth (+15%), while the penetration strategy caused a substantial decline in profitability (−67.8%). <strong data-start="1523" data-end="1535">Novelty:</strong> The study integrates cost-driver identification with scenario-based cost modeling in an Iraqi industrial context. <strong data-start="1650" data-end="1667">Implications:</strong> These findings provide a practical basis for managerial decision-making and sustainable financial planning through systematic cost optimization.</p> <p><strong>Highlights:</strong></p> <ul> <li>Direct labor expenditure emerges as the primary component shaping production cost structure</li> <li>capacity investment produces the largest profitability growth.</li> <li> Operational efficiency strategy yields stable gains with minimal financial risk</li> </ul> <p><strong> Keywords:</strong> Cost Optimization; Cost Volume Profit Model; Cost Value Analysis; Managerial Accounting Strategy; Production Cost Structure</p>ALnujaimi Aws saeed mirdanMUSLIM BADR JASIMMujtaba Ali Hussein
Copyright (c) 2026 ALnujaimi Aws saeed mirdan, MUSLIM BADR JASIM, Mujtaba Ali Hussein
https://creativecommons.org/licenses/by/4.0
2026-03-082026-03-0821210.21070/ijler.v21i2.151410.21070/ijler.v21i2.151410.21070/ijler.v21i2.1514