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 E-Service Quality Dynamics and Global Customer Loyalty Impact https://ijler.umsida.ac.id/index.php/ijler/article/view/1061 <p>This study examines how e-service quality, e-satisfaction, and e-trust affect e-customer loyalty among Shopee users in Sidoarjo. Using a quantitative approach with a sample of 96 participants, data analysis via partial least squares (PLS) reveals significant impacts on e-customer loyalty. Implications suggest Shopee should enhance responsiveness and accuracy for improved customer loyalty. Limitations include a small sample size and focus on specific variables, prompting future research to explore additional factors such as online shopping experience.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ol> <li>E-commerce loyalty dynamics.</li> <li>Quantitative analysis method.</li> <li>Enhancing Shopee's competitiveness.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; e-service quality, e-satisfaction, e-trust, e-customer loyalty, Shopee</p> Siti Rahardhini Dwi Rahmayanti Mas Oetarjo Copyright (c) 2024 Mas Oetarjo, Siti Rahardhini Dwi Rahmayanti https://creativecommons.org/licenses/by/4.0 2024-05-27 2024-05-27 19 2 10.21070/ijler.v19i2.1061 10.21070/ijler.v19i2.1061 10.21070/ijler.v19i2.1061 Revolutionizing Uzbekistan's Banking Sector Through Fintech Innovations https://ijler.umsida.ac.id/index.php/ijler/article/view/1053 <p>This study investigates the impact of fintech integration on Uzbekistan's banking sector, against the backdrop of the nation's economic transition towards diversification. Utilizing data analysis, we examine trends in QR-online transactions to uncover shifting consumer behaviors and the strategic implications for banking operations. Findings suggest a significant opportunity for banks to capitalize on digital payment solutions, with implications for enhancing operational efficiency and fostering financial inclusion. The study underscores the importance of proactive engagement with fintech innovations to drive sustainable growth and competitiveness within Uzbekistan's evolving financial landscape.</p> <p><strong>Highlights:</strong></p> <ul> <li>Digital Payment Potential: QR-online transaction analysis reveals opportunities for banks to leverage fintech for enhanced efficiency.</li> <li>Strategic Engagement: Proactive fintech adoption can drive sustainable growth in Uzbekistan's evolving financial landscape.</li> <li>Financial Inclusion Drive: Embracing digital solutions fosters accessibility, aiding in the inclusion of underserved populations.</li> </ul> <p><strong>Keywords: </strong>Fintech, Banking Sector, QR-Online Transactions, Consumer Behaviors, Financial Inclusion</p> Azizjon Sobirjonovich Ulmasov Copyright (c) 2024 Azizjon Sobirjonovich Ulmasov https://creativecommons.org/licenses/by/4.0 2024-05-03 2024-05-03 19 2 10.21070/ijler.v19i2.1053 10.21070/ijler.v19i2.1053 10.21070/ijler.v19i2.1053 Unlocking Uzbekistan's Growth Through Project Financing https://ijler.umsida.ac.id/index.php/ijler/article/view/1057 <p>This study examines the implementation and impact of project financing in Uzbekistan's unique economic landscape, particularly its role in fostering investments in fixed capital. Given the country's transition towards market reforms, the research aims to assess how project financing contributes to economic development amidst these changes. Utilizing a mixed-methods approach that combines quantitative data and qualitative interviews, preliminary results highlight the effective mobilization of substantial investments in key sectors such as energy and infrastructure. However, challenges in regulatory and financial transparency remain. The findings suggest that while project financing holds significant potential for economic growth in transitional economies like Uzbekistan, improvements in governance and financial regulations are crucial to optimize its benefits.</p> <p><strong>Highlights:</strong></p> <ul> <li>Economic Transition: Project financing boosts Uzbekistan's market reforms.</li> <li>Methodological Insight: Mixed-methods reveal financing impacts.</li> <li>Regulatory Challenges: Improved governance necessary for success.</li> </ul> <p><strong>Keywords:&nbsp;</strong>Project Financing, Credit Portfolio, Economic Development, Fixed Capital Investment, Transitional Economiesm</p> Akromjon Akhatkulov Copyright (c) 2024 Akromjon Akhatkulov https://creativecommons.org/licenses/by/4.0 2024-05-17 2024-05-17 19 2 10.21070/ijler.v19i2.1057 10.21070/ijler.v19i2.1057 10.21070/ijler.v19i2.1057 Decoding Consumer Behavior: The Role of Pricing, Branding, and Social Media in Market Choices https://ijler.umsida.ac.id/index.php/ijler/article/view/1036 <p>This study explores the impact of price, brand, and social media on consumer purchasing decisions within a regional textile market, employing a quantitative methodology. Data was collected through questionnaires and analyzed using multiple linear regression. Findings reveal that each factor significantly influences consumer behavior, suggesting that a holistic marketing strategy incorporating these elements is crucial for enhancing consumer engagement and retention. This research highlights the importance of synchronized marketing efforts in maximizing the effectiveness of pricing, branding, and digital engagement in regional markets.</p> <p><strong>Highlights :</strong></p> <ul> <li>Price, Brand, and Social Media Impact: Each factor significantly affects consumer purchasing decisions, emphasizing their critical role in marketing strategies.</li> <li>Holistic Marketing Approach: Integrating price, brand, and social media strategies is vital for enhancing market penetration and customer loyalty.</li> <li>Quantitative Analysis Validation: The use of multiple linear regression confirms the strong influence of these variables on consumer choices, supporting targeted marketing tactics.</li> </ul> <p><strong>Keywords : </strong>Consumer Behavior, Pricing Strategy, Brand Influence, Social Media Marketing, Textile Industry</p> Mukhammad Yusuf Ridwan Lilik Indayani Misti Hariasih Copyright (c) 2024 Mukhammad Yusuf Ridwan, Lilik Indayani, Misti Hariasih https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1036 10.21070/ijler.v19i2.1036 10.21070/ijler.v19i2.1036 AI Transforms Ecommerce Management and Regulation in Uzbekistan https://ijler.umsida.ac.id/index.php/ijler/article/view/1054 <p>This study investigates the integration of artificial intelligence (AI) into Uzbekistan's e-commerce sector, aiming to enhance business management, develop new models, and increase governmental regulatory effectiveness. By employing mathematical models based on a knowledge base and product logic principles, the research predicts and facilitates alternative management decisions, improving market monitoring and administrative procedures. The findings reveal that AI significantly enhances decision-making quality and regulatory efficiency, suggesting its potential as a cornerstone for modern e-commerce management strategies. This contributes to the advancement of the digital economy and the improvement of business and consumer conditions in Uzbekistan.</p> <p><strong>Highlights:<br></strong></p> <ul> <li>AI Integration: Enhances decision-making and administrative procedures in Uzbekistan's e-commerce sector.</li> <li>Mathematical Models: Uses knowledge bases and product logic to improve market monitoring and management decisions.</li> <li>Economic Impact: Contributes to the development of the digital economy, benefiting businesses and consumers.</li> </ul> <p><strong>Keywords:</strong> Public Administration, E-commerce, Digital Economy, Artificial Intelligence, Regulatory Efficiency</p> Isokhujaeva Munira Yashnarovna Copyright (c) 2024 Isokhujaeva Munira Yashnarovna https://creativecommons.org/licenses/by/4.0 2024-05-12 2024-05-12 19 2 10.21070/ijler.v19i2.1054 10.21070/ijler.v19i2.1054 10.21070/ijler.v19i2.1054 Enhancing Customer Satisfaction in Indonesia Through Brand Image, Price, and Service Quality https://ijler.umsida.ac.id/index.php/ijler/article/view/1059 <p>This study examines the effects of brand image, price, and service quality on customer satisfaction at Matahari Department Store in Sidoarjo. Using a quantitative, descriptive approach, data were collected from 96 customers through questionnaires and analyzed with SPSS Version 22. The findings indicate that all three factors—brand image, price, and service quality—significantly and positively influence customer satisfaction. These results suggest that enhancing these elements can improve customer satisfaction, highlighting the need for Matahari Department Store to continuously refine its branding, pricing, and service strategies.</p> <p><strong>Highlights:</strong></p> <p>1. Significant Impact: Brand image, price, and service quality affect customer satisfaction.<br>2. Data Collection: 96 customer responses analyzed with SPSS Version 22.<br>3. Strategic Focus: Improve branding, pricing, and service to boost satisfaction.</p> <p><strong>Keywords</strong>: Brand Image, Price, Service Quality, Customer Satisfaction, Retail</p> Rieke Ayu Firnanda Detak Prapanca Copyright (c) 2024 Rieke Ayu Firnanda, Detak Prapanca https://creativecommons.org/licenses/by/4.0 2024-05-27 2024-05-27 19 2 10.21070/ijler.v19i2.1059 10.21070/ijler.v19i2.1059 10.21070/ijler.v19i2.1059 Trust and Convenience Drive E-Money Adoption Among Students in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1062 <p>This study explores how perceived usefulness, convenience, service features, and trust influence Umsida students' decisions to use "DANA" e-money. A quantitative approach was employed, with data collected via questionnaires from 100 respondents using accidental sampling. Multiple linear regression analysis with IBM SPSS version 22 revealed that all four factors significantly affect the decision to use "DANA." The findings suggest that enhancing these aspects could increase e-money adoption among students, providing valuable insights for service providers.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp; &nbsp;</p> <ol> <li><strong>Significant Influences:</strong> Usefulness, convenience, features, and trust impact e-money decisions.</li> <li><strong>Quantitative Analysis:</strong> Data from 100 respondents analyzed using SPSS.</li> <li><strong>Student Focus:</strong> Insights for boosting e-money adoption among Umsida students.</li> </ol> <p><strong>Keyword:</strong>&nbsp; perceived usefulness, perceived convenience, service features, trust, e-money adoption</p> Bisma Akbar Wahyu Tri Putra Herlinda Maya Kumala Sari Copyright (c) 2024 Bisma Akbar Wahyu Tri Putra, Herlinda Maya Kumala Sari https://creativecommons.org/licenses/by/4.0 2024-05-27 2024-05-27 19 2 10.21070/ijler.v19i2.1062 10.21070/ijler.v19i2.1062 10.21070/ijler.v19i2.1062 Brand Trust Amplifies Word of Mouth, Boosts Repurchase Intention in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1073 <p>This study examines how celebrity endorsers and word of mouth influence repurchase intention for Scarlett Whitening products in East Java, with brand trust as a moderating variable. Using a questionnaire and purposive sampling, data from 96 respondents were analyzed with path analysis via PLS software. The results show that both celebrity endorsers and word of mouth positively impact repurchase intention, with brand trust also playing a significant role. However, brand trust moderates the effect of word of mouth but not celebrity endorsers on repurchase intention. These findings suggest focusing on enhancing word of mouth and maintaining brand trust to boost repurchase intentions.</p> <p><strong>Highlights:</strong></p> <p>1. Positive Impact: Endorsers and word of mouth boost repurchase intention.<br>2. Moderation: Brand trust enhances word of mouth, not endorsers' impact.<br>3. Strategy: Focus on word of mouth and brand trust.</p> <p><strong>Keywords</strong>: Celebrity Endorser, Word of Mouth, Brand Trust, Repurchase Intention, Scarlett Whitening</p> Errina Rachmawati Detak Prapanca Copyright (c) 2024 Errina Rachmawati , Detak Prapanca https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1073 10.21070/ijler.v19i2.1073 10.21070/ijler.v19i2.1073 Impact of Online Reviews, Pricing, and Viral Marketing on Shopee Purchases https://ijler.umsida.ac.id/index.php/ijler/article/view/1088 <p>This study investigates the influence of Online Consumer Review (X1), Price (X2), and Viral Marketing (X3) on Purchase Decisions (Y) on Shopee among students of the Faculty of Business, Law, and Social Sciences at the University of Muhammadiyah Sidoarjo. Utilizing quantitative methods and IBM SPSS Version 25 for analysis, data was collected through survey questionnaires from 110 students selected via purposive sampling. Results indicate that Online Consumer Reviews, Price, and Viral Marketing significantly impact Purchase Decisions on Shopee. The findings underscore the importance of these factors in shaping consumer behavior on e-commerce platforms like Shopee, suggesting practical implications for businesses to optimize these aspects for enhanced consumer engagement and decision-making processes. Future research should explore additional variables and expand sample sizes to further enrich understanding of online consumer behavior.</p> <p><strong>Higlight:</strong></p> <p>&nbsp;</p> <ol> <li>Factor Influence: Reviews, pricing, viral marketing significantly affect purchase decisions.</li> <li>Quantitative Approach: SPSS utilized for rigorous data analysis.</li> <li>Business Insights: Study offers practical strategies for enhancing online engagement.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong> Online Consumer Reviews, Price, Viral Marketing, Purchase Decisions, E-commerce Platforms</p> Nita Anggraini Hasan Ubaidillah Copyright (c) 2024 Nita Anggraini, Hasan Ubaidillah https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1088 10.21070/ijler.v19i2.1088 10.21070/ijler.v19i2.1088 Digital Marketing Drives MSME Sales Growth in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1090 <p>This study investigates the impact of marketplace effectiveness, social media use, and promotional activities on the sales of Micro, Small, and Medium Enterprises (MSMEs) in Sidoarjo District. Using primary data from 67 MSME actors selected through simple random sampling, we applied descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and t-tests with SPSS version 26. The findings reveal that effective marketplace utilization, strategic social media use, and targeted promotions significantly enhance MSME sales. These insights suggest that MSMEs should leverage digital tools and strategic marketing to improve their sales performance.</p> <p><strong>Highlights:</strong></p> <p>1. Marketplaces and social media boost MSME sales.<br>2. Proper promotions increase sales performance.<br>3. Digital tools are essential for MSME growth.</p> <p><strong>Keywords:</strong> MSMEs, marketplace effectiveness, social media, promotion, sales growth</p> Elik Sulistiyowati Imelda Dian Rahmawati Copyright (c) 2024 Elik Sulistiyowati, Imelda Dian Rahmawati https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1090 10.21070/ijler.v19i2.1090 10.21070/ijler.v19i2.1090 Price and Location Trump Taste in Influencing Consumer Choices in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1092 <p>This study analyzes the impact of taste, price, and location on consumer buying interest in Devil Noodle Ponti Sidoarjo using a descriptive quantitative method. Data were gathered via questionnaires from 100 consumers using accidental sampling, and analyzed with multiple linear regression. The results show that while taste does not significantly affect buying interest, both price and location do. These findings suggest that strategic pricing and convenient location are crucial for attracting customers in the specialty noodle market. This research provides valuable insights for marketing strategies in the food industry.</p> <p><strong>Highlights:</strong></p> <p>1. Taste does not significantly impact consumer buying interest.<br>2. Price and location significantly influence purchasing decisions.<br>3. Strategic pricing and location are crucial for attracting customers.</p> <p><strong>Keywords:</strong> Consumer Buying Interest, Taste, Price, Location, Marketing Strategy</p> Caraka Priamitra Lilik Indayani Copyright (c) 2024 Caraka Priamitra, Lilik Indayani https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1092 10.21070/ijler.v19i2.1092 10.21070/ijler.v19i2.1092 Exploring Cafe Atmosphere and Service Excellence Effects on Customer Loyalty Globally https://ijler.umsida.ac.id/index.php/ijler/article/view/1091 <p>This study explores the impact of cafe atmosphere, menu diversity, and service excellence on customer loyalty at Istoria Cafe Sidoarjo. Using a quantitative approach with data from 97 respondents, the analysis reveals that cafe atmosphere significantly influences customer loyalty, while menu diversity shows no significant impact. Service excellence, however, plays a crucial role in enhancing customer loyalty. These findings highlight the importance of creating a captivating ambiance and providing exceptional service to foster customer loyalty in the competitive food and beverage industry, offering valuable insights for cafe owners and managers aiming to improve business performance.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp; &nbsp;</p> <ol> <li><strong>Ambiance Affects Loyalty</strong>: Atmosphere influences customer loyalty at Istoria Cafe Sidoarjo.</li> <li><strong>Service Key to Loyalty</strong>: Excellent service crucial for fostering customer loyalty.</li> <li><strong>Menu Diversity's Role</strong>: Limited impact on customer loyalty identified in the study.</li> </ol> <p><strong>Keyword:</strong>&nbsp; Cafe atmosphere, Menu diversity, Service excellence, Customer loyalty, Istoria Cafe Sidoarjo.</p> Rizki Amaliyah Sumartik Copyright (c) 2024 Rizki Amaliyah, Sumartik https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1091 10.21070/ijler.v19i2.1091 10.21070/ijler.v19i2.1091 Brand Ambassadors and Price Drive Consumer Decisions in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1094 <p>This study investigates the impact of brand ambassadors, product design, and price on purchasing decisions for Le Minerale in Sidoarjo, East Java. Using a quantitative survey method, data were collected from 100 respondents and analyzed with multiple linear regression via SPSS 25. Results show that brand ambassadors and price significantly influence purchasing decisions, while product design does not. Consumers tend to follow brand ambassadors' recommendations and are attracted to affordable pricing. These findings suggest that Le Minerale should focus on effective brand ambassador campaigns and competitive pricing to boost sales, while maintaining current product design standards.</p> <p><strong>Highlights:</strong></p> <ol> <li>Brand Ambassadors: Significantly influence purchasing decisions, enhancing consumer trust.</li> <li>Price: Positively affects purchasing decisions due to affordability.</li> <li>Product Design: Does not significantly impact purchasing decisions.</li> </ol> <p><strong>Keywords</strong>: Brand Ambassadors, Product Design, Price, Purchasing Decisions, Le Minerale</p> Habibil Muttaqien Misti Hariasih Copyright (c) 2024 Habibil Muttaqien, Misti Hariasih https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1094 10.21070/ijler.v19i2.1094 10.21070/ijler.v19i2.1094 Price, Quality, and Promotion Synergize to Boost E-commerce Purchases in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1093 <p>This study investigates the impact of price, product quality, and promotion on consumer purchasing decisions on Shopee, focusing on students from Muhammadiyah University Sidoarjo. Using a quantitative approach and data collected through questionnaires, the research employs multiple linear regression analysis via SPSS. Results indicate that price, product quality, and promotion each have a significant positive effect on purchasing decisions. Collectively, these variables also influence consumer behavior on Shopee. The findings suggest that competitive pricing, high product quality, and effective promotions are crucial for enhancing consumer purchasing decisions on e-commerce platforms.</p> <p><strong>Highlight:</strong></p> <ol> <li>Competitive pricing and high product quality positively affect consumer decisions on Shopee.</li> <li>Effective promotions significantly influence purchasing behavior among university students.</li> <li>Combined impact of price, quality, and promotions enhances consumer engagement on e-commerce platforms.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Price, Product Quality, Promotion, Purchasing Decisions, E-commerce</p> Mohamad Danang Maulana Misti Hariasih Copyright (c) 2024 Mohamad Danang Maulana, Misti Hariasih https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1093 10.21070/ijler.v19i2.1093 10.21070/ijler.v19i2.1093 The Power of Hedonic Motivation and Discounts through Releasing Impulse Buying in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1104 <p>This study investigates the effects of hedonic shopping motivation, price discounts, and shopping lifestyle on impulse buying at TikTok Shops among consumers in Sidoarjo. Using a quantitative explanatory approach, data were collected from 160 respondents through online questionnaires and analyzed with SPSS 22. The results reveal that all three factors significantly increase impulse buying behavior. These findings suggest that marketers on social commerce platforms like TikTok Shop can enhance impulse purchases by appealing to hedonic motivations, offering price discounts, and catering to various shopping lifestyles.</p> <p><strong>Highlights:</strong></p> <p>1. Key Drivers: Hedonic motivation, price discounts, and shopping lifestyle drive impulse buying.<br>2. Data Analysis: SPSS 22 analysis of 160 respondents confirms significant variable impact.<br>3. Marketing Insight: Social commerce can boost impulse buys with targeted discounts and motivations.</p> <p><strong>Keywords:</strong> Hedonic Shopping, Price Discounts, Shopping Lifestyle, Impulse Buying, TikTok Shop</p> Nur Azmi Widyastuti Misti Hariasih Copyright (c) 2024 Nur Azmi Widyastuti, Misti Hariasih https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1104 10.21070/ijler.v19i2.1104 10.21070/ijler.v19i2.1104 Key Factors in Home Buying Decisions Quality, Price, and Location https://ijler.umsida.ac.id/index.php/ijler/article/view/1107 <p>This study examines the impact of product quality, price, and location on home buying decisions in Bumi Papan Selaras Housing, Sidoarjo, Indonesia. Utilizing a quantitative survey method with 96 respondents, the research analyzes data using various statistical tests in SPSS version 26. Results reveal that product quality, price, and location significantly influence home purchasing choices both individually and collectively. These findings underscore the importance of considering multiple factors simultaneously in housing market dynamics, aiding developers and policymakers in catering to consumer preferences effectively and promoting sustainable urban development.</p> <p><strong>Highlight:</strong></p> <ol> <li>Comprehensive Study: Investigates multifactor influence on home purchases.</li> <li>Consumer Preferences: Analyzes product quality, price, and location significance.</li> <li>Methodological Rigor: Employs survey method for accurate data collection.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Home Buying Decisions, Product Quality, Price, Location, Survey Method</p> Moch.Zaenal Ependi Msa Oetarjo Copyright (c) 2024 Moch.Zaenal Ependi, Msa Oetarjo https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1107 10.21070/ijler.v19i2.1107 10.21070/ijler.v19i2.1107 Online Strategies Drive Fast Food Consumer Behavior in pandemic marketing https://ijler.umsida.ac.id/index.php/ijler/article/view/1114 <p>This study investigates how social restrictions, online marketing, and product bundling influence consumer behavior in purchasing McDonald's products in Sidoarjo. Surveying 108 consumers, data were analyzed using SPSS 20 with various statistical tests. Results indicate that social restrictions have a mixed but not significant impact, while online marketing and product bundling both significantly and positively affect consumer behavior. The findings underscore the effectiveness of online marketing and product bundling strategies in engaging consumers and boosting sales during the pandemic.</p> <p><strong>Highlights:</strong></p> <p>1. Social restrictions: mixed impact, not significant on consumer behavior.<br>2. Online marketing: significant, positive effect on consumer behavior.<br>3. Product bundling: enhances engagement, boosts purchasing decisions.</p> <p><strong>Keywords:</strong> Consumer behavior, Social restrictions, Online marketing, Product bundling, Fast food industry</p> Nabilah Syaharani Aulia Kumara Adji Kusuma Copyright (c) 2024 Nabilah Syaharani Aulia, Kumara Adji Kusuma https://creativecommons.org/licenses/by/4.0 2024-06-03 2024-06-03 19 2 10.21070/ijler.v19i2.1114 10.21070/ijler.v19i2.1114 10.21070/ijler.v19i2.1114 Unraveling Consumer Behavior Dynamics in Beverage Marketing https://ijler.umsida.ac.id/index.php/ijler/article/view/1115 <p>This study explores how packaging, promotion, and brand image influence consumer purchasing decisions, focusing on Le Minerale, a key player in the beverage industry. With Le Minerale's Top Brand Index facing a downward trend, maintaining competitiveness is challenging. Employing a quantitative approach with descriptive methods, we surveyed 100 respondents using online questionnaires in Sidoarjo City. Utilizing the Likert scale and multiple linear regression analysis, our findings reveal that packaging significantly impacts purchasing decisions, followed by promotion and brand image. These results underscore the importance of strategic marketing efforts to enhance packaging design and promotional activities, providing valuable insights for marketers aiming to bolster brand performance and competitiveness.</p> <p><strong>Highlight:</strong></p> <ol> <li>Consumer Influence: Study on packaging, promotion, and brand image's impact.</li> <li>Marketing Strategy: Insights for effective marketing strategies and brand performance.</li> <li>Competitive Edge: Enhancing beverage industry's competitiveness through consumer behavior analysis.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Consumer behavior, Marketing, Brand image, Beverage industry, Competitive advantage.</p> Nur Lailah Herlinda Maya Kumala Sari Copyright (c) 2024 Nur Lailah, Herlinda Maya Kumala Sari https://creativecommons.org/licenses/by/4.0 2024-05-03 2024-05-03 19 2 10.21070/ijler.v19i2.1115 10.21070/ijler.v19i2.1115 10.21070/ijler.v19i2.1115 Investigating Influential Factors in Scarlet Product Purchases through Global Marketing insights https://ijler.umsida.ac.id/index.php/ijler/article/view/1117 <p>This study investigates the determinants influencing the purchasing decisions of scarlet skincare and bodycare products among users in Sidoarjo City, Indonesia. Utilizing a quantitative approach, data was collected from 100 respondents through online questionnaires. The findings reveal that product quality, brand image, and promotional activities significantly impact purchasing decisions, with product quality being the most influential factor, followed by brand image and promotional strategies. These insights provide valuable guidance for scarlet product manufacturers and marketers to tailor their strategies effectively, ultimately enhancing customer satisfaction and brand loyalty in the competitive skincare and bodycare market.</p> <p><strong>Highlights</strong>:</p> <p>1. Investigates factors influencing scarlet product purchases.<br>2. Product quality, brand image, and promotions significantly affect decisions.<br>3. Insights aid scarlet product marketers in enhancing brand loyalty.</p> <p><strong>Keywords:</strong> Scarlet products, purchasing decisions, skincare, brand image, promotional strategies.</p> Zenith Nurhasanah Lilik Indayani Copyright (c) 2024 Zenith Nurhasanah, Lilik Indayani https://creativecommons.org/licenses/by/4.0 2024-06-03 2024-06-03 19 2 10.21070/ijler.v19i2.1117 10.21070/ijler.v19i2.1117 10.21070/ijler.v19i2.1117 Influence of TikTok, Influencers, and Prices on Global Consumer Decisions https://ijler.umsida.ac.id/index.php/ijler/article/view/1119 <p>The emergence of social media platforms has revolutionized marketing strategies, offering new avenues for influencing consumer behavior. This study investigates the impact of TikTok social media, influencers, and prices on purchase decisions, focusing on Mie Gacoan noodles in East Java, Indonesia. With a lack of known population size, non-probability purposive sampling was employed, gathering data from 100 respondents via online questionnaires. Utilizing quantitative techniques and hypothesis testing, SPSS software facilitated data analysis. Findings reveal a significant positive effect of TikTok, influencers, and prices on purchase decisions. This research addresses a gap in understanding the influence of emerging digital marketing channels on consumer choices, providing valuable insights for marketers and policymakers.</p> <p><strong>Highlight:</strong></p> <ol> <li>TikTok influence: Analyze purchase decisions.</li> <li>Influencers' effect: Examine consumer behavior.</li> <li>Pricing impact: Assess purchase choices.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Social Media, Influencers, Prices, Purchase Decisions, Consumer Behavior</p> Muhammad Haris Rahmadana Lilik Indayani Copyright (c) 2024 Muhammad Haris Rahmadana, Lilik Indayani https://creativecommons.org/licenses/by/4.0 2024-05-03 2024-05-03 19 2 10.21070/ijler.v19i2.1119 10.21070/ijler.v19i2.1119 10.21070/ijler.v19i2.1119 Pawnshop Marketing by Empowering Decisions through Equity and Promotion https://ijler.umsida.ac.id/index.php/ijler/article/view/1118 <p>This study investigates the impact of literacy empowerment, brand equity, and promotion on customer decisions regarding pawnshop products in Sidoarjo, Indonesia. Through a quantitative approach involving 96 respondents and regression analysis, the study reveals significant positive effects of these factors on customer decisions. Findings highlight the importance of enhancing literacy empowerment and promotional efforts in the pawnshop industry, while leveraging brand equity to bolster customer engagement. These insights offer valuable guidance for refining marketing strategies and fostering customer loyalty among pawnshop companies in Sidoarjo, suggesting avenues for future research to explore additional variables and expand sample sizes for a more comprehensive understanding of customer behavior in this context.</p> <p>&nbsp;</p> <p><strong>Highlighgt:&nbsp;</strong></p> <ul> <li><strong>Quantitative analysis:</strong> Regression with 96 respondents for pawnshop customer decisions.</li> <li><strong>Marketing strategy:</strong> Enhance literacy, promotion, leverage brand equity for customer engagement.</li> <li><strong>Future research:</strong> Explore variables, expand samples for Sidoarjo's pawnshop industry understanding.</li> </ul> <p>&nbsp;</p> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; Pawnshop industry, Customer decisions, Literacy empowerment, Brand equity, Promotion.</p> Kania Savi Salsabilla Detak Prapanca Copyright (c) 2024 Kania Savi Salsabilla, Detak Prapanca https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1118 10.21070/ijler.v19i2.1118 10.21070/ijler.v19i2.1118 Brand Image and Satisfaction Drive Repurchase Intentions, While Ambassadors Fail in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1122 <p>This study investigates the impact of Brand Image, Brand Ambassador, and Consumer Satisfaction on repurchase intention for Scarlett Whitening products in Sidoarjo. Using a quantitative approach, data were collected from 96 respondents through questionnaires and analyzed using multiple linear regression with SPSS 16.0. The results show that both Brand Image and Consumer Satisfaction positively and significantly affect repurchase intention, while Brand Ambassador does not. These findings highlight the importance of enhancing brand image and consumer satisfaction to encourage repeat purchases. Companies should prioritize these areas to maintain customer loyalty and drive sales.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ol> <li><strong>Brand Image</strong>: Significantly boosts repurchase intention for Scarlett Whitening products.</li> <li><strong>Consumer Satisfaction</strong>: Crucial for encouraging repeat purchases.</li> <li><strong>Brand Ambassador</strong>: Does not significantly influence repurchase intention.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; Brand Image, Brand Ambassador, Consumer Satisfaction, Repurchase Intention, Scarlett Whitening</p> Nurul Iflaahiyah S Dewi Komalasari Copyright (c) 2024 Nurul Iflaahiyah S, Dewi Komalasari https://creativecommons.org/licenses/by/4.0 2024-06-03 2024-06-03 19 2 10.21070/ijler.v19i2.1122 10.21070/ijler.v19i2.1122 10.21070/ijler.v19i2.1122 Unveiling the Dual Impact of Competence and Discipline on Performance in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1055 <p>This study examines the impact of employee competence and discipline on performance in a company in Pamekasan Regency. Although previous research has linked competencies to performance, the specific interaction between discipline and competencies and their combined effect on performance is less explored. This study aims to fill this knowledge gap by assessing how competence directly affects performance and how it affects employee discipline which in turn affects performance. Using structural equation modeling on data from 39 respondents, findings show that competence significantly improves performance directly, and also indirectly through improved discipline. However, the direct effect of competence on performance is stronger than its indirect effect through discipline. These insights emphasize the importance of integrating a competency-based approach with a disciplined work environment to optimize employee performance. This study contributes to the competency-based performance literature and offers practical implications for improving employee productivity through competencies and targeted discipline.</p> <p><strong>Highlights:</strong></p> <ul> <li>Direct Impact of Competence: Competence significantly enhances employee performance directly, highlighting its pivotal role in productivity.</li> <li>Role of Discipline: Discipline not only supports but also mediates the relationship between competence and performance, indicating its crucial function in organizational success.</li> <li>Comparative Influence: The direct influence of competence on performance is more pronounced than its indirect effect through discipline, suggesting primary focus on competence development for immediate performance gains.</li> </ul> <p><strong>Keywords: </strong>Competence, Discipline, Employee Performance, Structural Equation Modeling</p> Ahmad Syauqi Edi Awan Imam Anas Mubarok Rahmat Zulkarnain Copyright (c) 2024 Ahmad Syauqi, Edi Awan, Imam Anas Mubarok, Rahmat Zulkarnain https://creativecommons.org/licenses/by/4.0 2024-05-15 2024-05-15 19 2 10.21070/ijler.v19i2.1055 10.21070/ijler.v19i2.1055 10.21070/ijler.v19i2.1055 Optimal Office Location Boosts Employee Performance in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1060 <p>This study explores the impact of organizational commitment and work engagement on employee performance, focusing on the role of office location in PT Sentosa Abadi Transport. Using a quantitative approach, data were collected from 100 employees through a questionnaire and analyzed with SPSS. The findings reveal a positive and significant relationship between organizational commitment, work engagement, and employee performance. An optimal office location enhances these factors, suggesting that management should prioritize strategic office placement and supportive work environments to boost performance and organizational effectiveness.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong></p> <ol> <li><strong>Positive Relationship:</strong> Organizational commitment significantly boosts employee performance.</li> <li><strong>Optimal Office Location:</strong> Enhances commitment and engagement.</li> <li><strong>Management Strategy:</strong> Prioritize supportive environments to improve effectiveness.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; organizational commitment, work engagement, employee performance, office location, quantitative research</p> Fahril Indriyanto Vera Firdaus Copyright (c) 2024 Fahril Indriyanto , Vera Firdaus https://creativecommons.org/licenses/by/4.0 2024-05-27 2024-05-27 19 2 10.21070/ijler.v19i2.1060 10.21070/ijler.v19i2.1060 10.21070/ijler.v19i2.1060 Leadership, career growth, and motivation significantly boost job satisfaction in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1071 <p>This study examines the impact of leadership style, career development, and intrinsic motivation on job satisfaction at BPR ARTHA MANDIRI. Using a quantitative approach with a sample of 63 employees, data were analyzed using SPSS version 29.0. Results indicate that leadership style, career development, and intrinsic motivation all have significant positive effects on job satisfaction. These findings suggest that improving these factors can enhance employee satisfaction, recommending organizations to focus on effective leadership, career growth opportunities, and fostering intrinsic motivation.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ol> <li>Leadership, career development, and motivation significantly enhance job satisfaction.</li> <li>Study analyzed 63 BPR ARTHA MANDIRI employees using SPSS 29.0.</li> <li>Improving these factors boosts employee satisfaction and organizational success.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; job satisfaction, leadership style, career development, intrinsic motivation, quantitative research</p> Moch Alfan Firdaus Rifdah Abadiyah Kumara Adji Copyright (c) 2024 Moch Alfan Firdaus, Rifdah Abadiyah, Kumara Adji https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1071 10.21070/ijler.v19i2.1071 10.21070/ijler.v19i2.1071 The Impact of Environment, Communication, and Motivation on Employee Performance https://ijler.umsida.ac.id/index.php/ijler/article/view/1081 <p>This study investigates the impact of the work environment, communication, and motivation on employee performance at PT. Harapan Sejahtera Karya Utama's production department. Utilizing quantitative methods and a sample of 169 employees, data was collected through questionnaires and analyzed using SPSS 22. Results indicate that these factors individually and collectively influence employee performance significantly. Specific aspects such as lighting, security, clear communication, teamwork, achievement rewards, career opportunities, and a sense of belonging positively affect performance. The findings underscore the importance of creating supportive work environments and implementing motivational strategies to enhance productivity and product quality, ultimately benefiting organizational success and profitability. Recommendations include aligning job roles with employee abilities to uphold product quality and increase company profits.</p> <p><strong>Highlights:</strong></p> <p>1. Examining work environment, communication, motivation impact on employee performance.<br>2. Significant influence found, emphasizing supportive environments and motivational strategies.<br>3. Recommendations include aligning job roles to enhance productivity and profitability.</p> <p><strong>Keywords:</strong> Work Environment, Communication, Motivation, Employee Performance, Quantitative Methods</p> Shela Febrianti Kumara Adji Kusuma Copyright (c) 2024 Shela Febrianti, Kumara Adji Kusuma https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1081 10.21070/ijler.v19i2.1081 10.21070/ijler.v19i2.1081 Work Experience and Ability Boost Productivity in Indonesia While Burnout Remains Irrelevant https://ijler.umsida.ac.id/index.php/ijler/article/view/1080 <p>This study examines the impact of work experience, ability, and burnout on productivity at PT Harapan Sejahtera Karya Utama. Using quantitative research with an associative approach, data was collected from 115 production employees via observation and Likert-scale questionnaires. Multiple linear regression analysis revealed that work experience and ability significantly enhance productivity, while burnout does not have a significant effect. The collective influence of these factors is also significant. These findings suggest that companies should focus on improving work experience and ability, and manage burnout to boost employee productivity.</p> <p><strong>Highlight:</strong></p> <ol> <li>Significant Factors: Work experience and ability positively impact employee productivity.</li> <li>Non-Significant Factor: Burnout does not significantly affect productivity.</li> <li>Collective Influence: Combined work experience, ability, and burnout significantly affect productivity.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>work experience, work ability, burnout, productivity, quantitative research</p> Aditiya Cahyani Dewi Andriani Copyright (c) 2024 Aditiya Cahyani, Dewi Andriani https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1080 10.21070/ijler.v19i2.1080 10.21070/ijler.v19i2.1080 Self-Efficacy, Work Environment, and Discipline Boost Job Satisfaction in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1083 <p>This study examines how self-efficacy, work environment, and work discipline affect job satisfaction at PT. Sinaraya Nugraha Ahmadaris Medika. Using a quantitative, descriptive approach, the research sampled 117 employees from a population of 166 through proportional random sampling. Data collection involved observation, interviews, and questionnaires, and analysis was performed using multiple linear regression with SPSS version 22. The results indicate that self-efficacy, work environment, and work discipline each have a positive and significant impact on job satisfaction. These findings suggest that improving these factors can enhance employee satisfaction and potentially boost organizational performance.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ol> <li>Self-efficacy positively impacts job satisfaction.</li> <li>Better work environments increase job satisfaction.</li> <li>Strong work discipline boosts job satisfaction.</li> </ol> <p><strong>Keyword:</strong> self-efficacy, work environment, work discipline, job satisfaction, quantitative research</p> Alif Maulana Rahmatullah Vera Firdaus Copyright (c) 2024 Alif Maulana Rahmatullah, Vera Firdaus https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1083 10.21070/ijler.v19i2.1083 10.21070/ijler.v19i2.1083 Enhancing Employee Performance through Motivation, Discipline, and Environment in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1086 <p>This study investigates how motivation, work discipline, and work environment impact employee performance at PT. Prima Karya Cemerlang. Using a quantitative approach with a sample of 100 production employees, data were collected through questionnaires and analyzed using multiple linear regression, t-test, F-test, and SPSS software. The results show that motivation, work discipline, and work environment each significantly affect employee performance and collectively have a simultaneous impact. These findings suggest that enhancing these factors can improve employee performance, offering strategic insights for HR management at PT. Prima Karya Cemerlang.</p> <p>&nbsp;</p> <p>Highlight:&nbsp;&nbsp;</p> <ol> <li><strong>Impact of Motivation:</strong> Motivation significantly boosts employee performance.</li> <li><strong>Role of Work Discipline:</strong> Work discipline enhances employee performance.</li> <li><strong>Influence of Work Environment:</strong> Optimized work environment improves employee performance.</li> </ol> <p>Keyword:&nbsp; Employee performance, motivation, work discipline, work environment, quantitative analysis</p> Nur Fatma Wati Vera Firdaus Copyright (c) 2024 Nur Fatma Wati, Vera Firdaus https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1086 10.21070/ijler.v19i2.1086 10.21070/ijler.v19i2.1086 Motivation Drives Employee Performance with Key Factors Revealed in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1095 <p>This study examines the effects of information technology use, innovative behavior, and motivation on employee performance at PT KAI Daop 8 Surabaya. Using quantitative methods, a sample of 103 employees was selected from a population of 159 through simple random sampling. Data were collected via structured questionnaires. Results indicate that information technology use, innovative behavior, and motivation each significantly enhance employee performance, with motivation being the most influential factor. These findings suggest that investing in technology, fostering innovation, and boosting motivation are key strategies for improving employee performance at PT KAI Daop 8 Surabaya.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;&nbsp;</p> <ol> <li><strong>Sample</strong>: 103 employees selected through simple random sampling.</li> <li><strong>Significant Factors</strong>: Technology, innovation, and motivation improve performance.</li> <li><strong>Key Influence</strong>: Motivation most significantly affects employee performance.</li> </ol> <p><strong>Keyword:</strong>&nbsp; employee performance, information technology, innovative behavior, motivation, PT KAI Daop 8 Surabaya</p> Nova Permana Putri Hasan Ubaidillah Rifdah Abadiyah Copyright (c) 2024 Nova Permana Putri, Hasan Ubaidillah, Rifdah Abadiyah https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1095 10.21070/ijler.v19i2.1095 10.21070/ijler.v19i2.1095 Quantifying Leadership and Cultural Impact on Workplace Behavior https://ijler.umsida.ac.id/index.php/ijler/article/view/1096 <p>This study investigates the collective influence of change management, leadership competence, and organizational culture on the work behavior of Tanggulangin sub-district office employees. Utilizing a descriptive quantitative research approach with purposive sampling, data was gathered from 100 employees in Sidoarjo Regency, East Java. Results indicate that while change management showed no significant impact, leadership competence and organizational culture significantly influenced work behavior. These findings highlight the crucial role of effective leadership and conducive organizational cultures in shaping employee behavior, particularly in local government settings. Efforts to enhance leadership competencies and foster positive organizational cultures can greatly improve employee performance and organizational effectiveness.</p> <p><strong>Highlight:</strong></p> <ol> <li>Leadership Impact: Competence shapes work behavior, crucial for organizational effectiveness.</li> <li>Cultural Influence: Organizational culture crucially affects employee behavior, fostering productivity.</li> <li>Local Government Implications: Findings guide leadership and culture initiatives for enhanced performance.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Change management, leadership competence, organizational culture, work behavior, local government.</p> Habibatul Umma Vera Firdaus Copyright (c) 2024 Habibatul Umma, Vera Firdaus https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1096 10.21070/ijler.v19i2.1096 10.21070/ijler.v19i2.1096 Boosting Employee Performance through Job Satisfaction in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1099 <p>This study examines the effects of the work environment, morale, and rewards on employee performance at PT. Air Bersih Jawa Timur (Perseroda), with job satisfaction as an intervening variable. Using a quantitative method and total sampling of 88 employees, data were collected through questionnaires and analyzed with statistical tests and regression analysis using SPSS. Results show that the work environment, morale, and rewards positively impact both job satisfaction and employee performance. Job satisfaction also significantly mediates the relationship between these factors and performance. The findings highlight the importance of a supportive work environment, high morale, and recognition in enhancing employee performance.</p> <p><strong>Highlight:</strong></p> <ol> <li>Positive Impact: Work environment, morale, rewards significantly enhance employee performance.</li> <li>Mediation Role: Job satisfaction mediates work factors and performance.</li> <li>Quantitative Analysis<strong>:</strong> SPSS data from 88 employees validate hypotheses.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard: </strong>work environment, morale, rewards, job satisfaction, employee performance</p> Dinda Rizky Ana Putri Sumartik Copyright (c) 2024 Dinda Rizky Ana Putri, Sumartik https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1099 10.21070/ijler.v19i2.1099 10.21070/ijler.v19i2.1099 Emotional Intelligence Drives Employee Performance in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1106 <div class="w-full text-token-text-primary" dir="auto" data-testid="conversation-turn-197" data-scroll-anchor="false"> <div class="py-2 juice:py-[18px] px-3 text-base md:px-4 m-auto md:px-5 lg:px-1 xl:px-5"> <div class="mx-auto flex flex-1 gap-3 text-base juice:gap-4 juice:md:gap-6 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem]"> <div class="group/conversation-turn relative flex w-full min-w-0 flex-col agent-turn"> <div class="flex-col gap-1 md:gap-3"> <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="bf865f98-5946-43bb-a711-7b9c79348c72"> <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 aims to determine the impact of Emotional Intelligence, Self-Efficacy, and Work Stress on Employee Performance at PT. Harapan Sejahtera Karya Utama. Utilizing a quantitative approach, data were collected via questionnaires from 71 randomly sampled employees. Data analysis involved multiple linear regression using SPSS 25. The study found that Emotional Intelligence, Self-Efficacy, and Work Stress significantly affect employee performance (Fcount &gt; Ftable = 6.694 &gt; 3.134, Sig &lt; 0.05 = 0.001). However, only Emotional Intelligence had a significant partial effect. Self-Efficacy and Work Stress did not significantly influence performance. Conducted in 2023 in Sidoarjo, this research used descriptive quantitative methods with 229 employees. The sample was determined using Slovin's formula with a 10% error rate. Data were gathered through Likert-scale questionnaires and observations. The study included validity, reliability tests, and multiple linear regression analysis. Classical assumption tests were conducted. The operational definitions involved Emotional Intelligence, Self-Efficacy, Work Stress as independent variables, and Employee Performance as the dependent variable. Results indicated a significant overall effect of the independent variables on performance, with Emotional Intelligence having a notable individual impact. Limitations include a focus on permanent production employees. Future research should broaden the sample for more comprehensive insights.</p> <p><strong>Highlight:</strong></p> <ol> <li>Significant Overall Effect: Combined factors significantly impact employee performance.</li> <li>Partial Impact: Only Emotional Intelligence significantly affects performance.</li> <li>Sample Limitation: Study focused on permanent production employees only.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Emotional Intelligence, Self-Efficacy, Work Stress, Employee Performance, Quantitative Research</p> </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"> <div class="flex items-center"><button class="rounded-lg text-token-text-secondary hover:bg-token-main-surface-secondary"></button> <div class="flex">&nbsp;</div> <div class="flex items-center pb-0.5 juice:pb-0"> <div class="[&amp;_svg]:h-full [&amp;_svg]:w-full icon-md h-4 w-4">&nbsp;</div> <span class="line-clamp-1 text-sm">4o</span></div> </div> </div> </div> <div class="pr-2 lg:pr-0">&nbsp;</div> </div> </div> </div> </div> </div> <div class="w-full text-token-text-primary" dir="auto" data-testid="conversation-turn-198" data-scroll-anchor="false"> <div class="py-2 juice:py-[18px] px-3 text-base md:px-4 m-auto md:px-5 lg:px-1 xl:px-5"> <div class="mx-auto flex flex-1 gap-3 text-base juice:gap-4 juice:md:gap-6 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem]"> <div class="group/conversation-turn relative flex w-full min-w-0 flex-col"> <div class="flex-col gap-1 md:gap-3"> <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="user" data-message-id="aaa2195d-f165-432a-bf5a-60d3ed2aea95"> <div class="flex w-full flex-col gap-1 juice:empty:hidden items-end rtl:items-start"> <div class="relative max-w-[70%] rounded-3xl bg-[#f4f4f4] px-5 py-2.5 dark:bg-token-main-surface-secondary">&nbsp;</div> </div> </div> </div> </div> </div> </div> </div> </div> Elssya Mayyora Sumartik Copyright (c) 2024 Elssya Mayyora, Sumartik https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1106 10.21070/ijler.v19i2.1106 10.21070/ijler.v19i2.1106 Reducing Employee Turnover Intention through Compensation, Support, and Engagement in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1108 <p>This study investigates the impact of compensation, organizational support, and work engagement on turnover intention at PT. Nugraha Ekakurir Line (JNE) Sidoarjo. Using a quantitative, descriptive method, data was collected via questionnaires from 114 respondents and analyzed with SPSS version 26. The results show that compensation, organizational support, and work engagement each have a negative and significant partial effect on turnover intention, and together they have a significant simultaneous effect. These findings suggest that enhancing compensation, organizational support, and work engagement can effectively reduce employee turnover.</p> <p><strong>Highlight:</strong></p> <ol> <li>Compensation, organizational support reduce turnover intention.</li> <li>Data from 114 respondents analyzed using SPSS 26.</li> <li>Enhancing these factors minimizes employee turnover.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard: </strong>Compensation, Organizational Support, Work Engagement, Turnover Intention, Quantitative Study</p> Ahmad Sahid Vera Firdaus Copyright (c) 2024 Ahmad Sahid, Vera Firdaus https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1108 10.21070/ijler.v19i2.1108 10.21070/ijler.v19i2.1108 Enhancing employee performance through job involvement, support, and competency in Indonesia. https://ijler.umsida.ac.id/index.php/ijler/article/view/1110 <p>This study examines the impact of job involvement, perceived organizational support, and competency on job satisfaction and employee performance among 165 employees of PT. Harapan Sejahtera Karya Utama. Using questionnaires and path analysis with SPSS version 24, the research found that job involvement, organizational support, and competency positively affect employee performance directly and indirectly through job satisfaction. The study suggests organizations enhance job involvement, provide better supervisor support, offer training to improve competencies, and regularly evaluate salaries and reward systems to boost job satisfaction and performance.</p> <p>&nbsp;</p> <p><strong>Highligt:</strong>&nbsp;</p> <ol> <li><strong>Direct Impact:</strong> Job involvement, support, and competency enhance employee performance.</li> <li><strong>Mediating Role:</strong> Job satisfaction mediates the factors' effects on performance.</li> <li><strong>Strategies:</strong> Improve support, training, and evaluations to boost satisfaction and performance.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; Job involvement, Organizational support, Competency, Job satisfaction, Employee performance</p> Renaldi Rahmat Hasan Ubaidillah Copyright (c) 2024 Renaldi Rahmat, Hasan Ubaidillah https://creativecommons.org/licenses/by/4.0 2024-06-03 2024-06-03 19 2 10.21070/ijler.v19i2.1110 10.21070/ijler.v19i2.1110 10.21070/ijler.v19i2.1110 Leadership Styles Transform Productivity through Organizational Culture in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1113 <p>This study explores the impact of transformational and transactional leadership styles on employee productivity through organizational culture at IKM Culinary Kebab. Using a sample of 68 employees and statistical analysis via SPSS 20, the research found that transformational leadership directly enhances productivity, while its influence on organizational culture is insignificant. Conversely, transactional leadership significantly shapes organizational culture but does not directly affect productivity. Both leadership styles indirectly boost productivity through a strong organizational culture. These insights highlight the importance of fostering an effective organizational culture to maximize the benefits of different leadership styles in small-scale culinary businesses.</p> <p><strong>Highlights:</strong></p> <p>1. Transformational leadership directly enhances employee productivity.<br>2. Transactional leadership significantly influences organizational culture.<br>3. Organizational culture mediates leadership styles' impact on productivity.</p> <p><strong>Keywords:</strong> Transformational leadership, Transactional leadership, Employee productivity, Organizational culture, IKM Culinary Kebab</p> Indana Zulfa Rifdah Abadiyah Copyright (c) 2024 Indana Zulfa, Rifdah Abadiyah https://creativecommons.org/licenses/by/4.0 2024-06-03 2024-06-03 19 2 10.21070/ijler.v19i2.1113 10.21070/ijler.v19i2.1113 10.21070/ijler.v19i2.1113 Boosting Employee Performance through Culture, Compensation, and Motivation in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1112 <p>In the context of today's advanced economic development, companies aim to create jobs and improve the economy. This study examines the influence of organizational culture, compensation, and work motivation on employee performance at PT. Romi Violeta, a furniture company. Despite extensive research on employee performance determinants, the specific impacts of these factors within the Indonesian furniture industry remain underexplored. This study addresses this gap by utilizing a quantitative method with a sample of 133 employees selected through purposive sampling. Data analysis was performed using multiple linear regression with SPSS version 22. The findings reveal that organizational culture, compensation, and work motivation each positively affect employee performance. Furthermore, when considered together, these factors significantly enhance employee performance. Among them, compensation is the most dominant factor due to the substantial impact of adequate wages on optimizing employee performance. These results suggest that fostering a strong organizational culture, providing fair compensation, and enhancing work motivation are crucial strategies for improving employee performance in similar industrial contexts.</p> <p><strong>Highlight:</strong></p> <ol> <li>Positive Impacts: Organizational culture enhances employee performance.</li> <li>Dominant Factor: Compensation most influences employee performance.</li> <li>Combined Effect: Culture, compensation, and motivation jointly boost performance.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Organizational Culture, Compensation, Work Motivation, Employee Performance, Quantitative Analysis</p> Rani Rahmawati Hasan Ubaidillah Copyright (c) 2024 Rani Rahmawati, Hasan Ubaidillah https://creativecommons.org/licenses/by/4.0 2024-05-03 2024-05-03 19 2 10.21070/ijler.v19i2.1112 10.21070/ijler.v19i2.1112 10.21070/ijler.v19i2.1112 Self-Efficacy and Punishment Drive Employee Performance in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1120 <p>This study investigates the effects of self-efficacy, reward, and punishment on employee performance at Pok-Pok My Crispy Snack in East Java, Indonesia. Using a quantitative approach and a sample of 60 employees, data were collected via questionnaires and analyzed with SPSS 22. Results show that self-efficacy and punishment significantly impact employee performance, while reward does not. Self-efficacy, reward, and punishment together significantly influence performance. These findings highlight the importance of boosting self-efficacy and appropriately applying punishment to enhance employee performance, while suggesting a re-evaluation of reward strategies.</p> <p><strong>Highlight:</strong></p> <ol> <li>Self-efficacy significantly impacts employee performance.</li> <li>Reward does not significantly affect performance.</li> <li>Combined, self-efficacy and punishment improve performance.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Self-efficacy, Reward, Punishment, Employee performance, Quantitative research</p> Dewi Rojiyah Sumartik Copyright (c) 2024 Dewi Rojiyah, Sumartik https://creativecommons.org/licenses/by/4.0 2024-05-03 2024-05-03 19 2 10.21070/ijler.v19i2.1120 10.21070/ijler.v19i2.1120 10.21070/ijler.v19i2.1120 Strategic Advancements for Competitive Edge in the Food Industry https://ijler.umsida.ac.id/index.php/ijler/article/view/1030 <p>This study explores the strategic management and enhancement of competitiveness within the food industry. Amidst a backdrop of fluctuating market conditions and a need for modernization, this research identifies a significant gap in the effective utilization of foreign investments and the adaptation of industry practices to contemporary standards. The primary aim of this research is to propose methodologies for fostering investment, modernizing operations, and expanding production capacities to stabilize and grow the market presence of food industry enterprises. Employing a methodological approach that combines theoretical frameworks with empirical data analysis, the findings suggest that increased competition and new production capabilities can significantly improve market supply and price stability. The implications of this research underscore the necessity for strategic interventions that not only respond to current industry demands but also anticipate future market conditions, thereby ensuring sustainable development and competitive advantage in the food industry.</p> <p><strong>Highlights:</strong></p> <ul> <li>Foreign Investment: Essential for technology infusion and practice improvement.</li> <li>Operational Modernization: Adapts enterprises to contemporary market demands.</li> <li>Production Expansion: Increases supply and stabilizes prices through new capacities.</li> </ul> <p><strong>Keywords:</strong> Food Industry, Management Strategy, Market Stability, Production Expansion, Competitive Mechanism</p> Xamraev Nodirbek Ravshanovich Copyright (c) 2024 Xamraev Nodirbek Ravshanovich https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1030 10.21070/ijler.v19i2.1030 10.21070/ijler.v19i2.1030 Impact of ERM and Capital Structure on Firm Value in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1064 <p>This study examines the impact of enterprise risk management (ERM) and capital structure on firm value, with firm age and size as moderating factors, using data from 47 banking companies listed on the Indonesian Stock Exchange (2019-2021). Utilizing quantitative methods and Moderate Regression Analysis with SPSS, the results indicate that ERM does not affect firm value, while capital structure has a positive effect. Firm age weakens the impact of ERM but strengthens the effect of capital structure on firm value. Conversely, firm size enhances the impact of ERM but weakens the effect of capital structure. These insights are crucial for investors in the banking sector.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ol> <li>ERM does not significantly impact firm value.</li> <li>Capital structure positively influences firm value.</li> <li>Firm age and size moderate these effects.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; enterprise risk management, capital structure, firm value, firm age, firm size</p> Vera Ardana Putri Eny Maryanti Copyright (c) 2024 Vera Ardana Putri, Eny Maryanti https://creativecommons.org/licenses/by/4.0 2024-05-27 2024-05-27 19 2 10.21070/ijler.v19i2.1064 10.21070/ijler.v19i2.1064 10.21070/ijler.v19i2.1064 Price to Book Value Drives Stock Prices in Indonesia, While DER and PER Falter https://ijler.umsida.ac.id/index.php/ijler/article/view/1068 <p>This study examines the impact of the Debt to Equity Ratio (DER), Price to Book Value (PBV), and Price Earning Ratio (PER) on stock prices of food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. Using secondary data from financial reports and statistical analysis via SPSS 23, the research found that DER does not significantly affect stock prices, PBV positively influences stock prices, and PER has no significant impact. These findings suggest that investors prioritize market confidence and financial prospects (as indicated by PBV) over debt levels and earnings ratios when making investment decisions in this sector.</p> <p><strong>Highlights:</strong></p> <p>1. DER Impact: Debt to Equity Ratio does not affect stock prices significantly.<br>2. PBV Significance: Price to Book Value positively influences stock prices.<br>3. PER Irrelevance: Price Earning Ratio does not impact stock prices significantly.</p> <p><strong>Keywords:</strong> Debt to Equity Ratio, Price to Book Value, Price Earning Ratio, Stock Prices, Indonesia Stock Exchange</p> Siska Widiyawati Sarwendah Biduri Copyright (c) 2024 Siska Widiyawati , Sarwendah Biduri https://creativecommons.org/licenses/by/4.0 2024-05-28 2024-05-28 19 2 10.21070/ijler.v19i2.1068 10.21070/ijler.v19i2.1068 10.21070/ijler.v19i2.1068 Determinants of Capital Structure in Indonesia's Food and Beverage Sector https://ijler.umsida.ac.id/index.php/ijler/article/view/1070 <p>This study examines the impact of company growth, profitability, and asset structure on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using a purposive sampling method, 8 companies were analyzed through SPSS. The results indicate that company growth, profitability, and asset structure significantly influence capital structure. These findings offer valuable insights for financial managers in optimizing capital structure and contribute to the academic understanding of capital structure determinants in emerging markets.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ol> <li>Significant impact on capital structure by growth, profitability, asset structure.</li> <li>Analyzed food and beverage companies on Indonesia Stock Exchange, 2015-2019.</li> <li>Provides financial managers insights for optimizing capital structure decisions.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; company growth, profitability, asset structure, capital structure, food and beverage</p> Achmad Hilmi Ardiansyah Nurmalianto Fityan izza noor abidin Copyright (c) 2024 Achmad Hilmi Ardiansyah Nurmalianto, Fityan izza noor abidin https://creativecommons.org/licenses/by/4.0 2024-05-28 2024-05-28 19 2 10.21070/ijler.v19i2.1070 10.21070/ijler.v19i2.1070 10.21070/ijler.v19i2.1070 Unlocking Firm Value Indonesia's Intellectual Capital Triumphs, Risk Management Falters https://ijler.umsida.ac.id/index.php/ijler/article/view/1084 <p>This study examines the impact of Intellectual Capital Disclosure (ICD) and Enterprise Risk Management Disclosure (ERMD) on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with financial performance as an intervening variable. Using purposive sampling, data from 12 companies were analyzed with SPSS 26. The results show that ICD positively affects both firm value and financial performance, while ERMD negatively impacts both. Financial performance enhances firm value but does not mediate the ICD-firm value relationship; it does mediate the ERMD-firm value relationship. These findings highlight the importance of ICD for improving firm performance and value, suggesting areas for future research to extend the study period and include more variables.</p> <p><strong>Highlight:</strong></p> <p>&nbsp;</p> <ol> <li>ICD Impact: ICD significantly boosts firm value and financial performance.</li> <li>ERMD Effect: ERMD negatively influences firm value and financial performance.</li> <li>Financial Mediation: Financial performance mediates ERMD-firm value but not ICD-firm value<strong>.</strong></li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Intellectual Capital Disclosure, Enterprise Risk Management, Financial Performance, Firm Value, Mining Companies</p> Dewi Masruroh Sigit Hermawan Copyright (c) 2024 Dewi Masruroh, Sigit Hermawan https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1084 10.21070/ijler.v19i2.1084 10.21070/ijler.v19i2.1084 Unraveling Indonesia's Stock Market Dynamics for Global Insights https://ijler.umsida.ac.id/index.php/ijler/article/view/1100 <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="399f9125-b3e1-48fa-bb2d-320296ace9d7"> <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 examines stock price dynamics in the LQ-45 index on the Indonesia Stock Exchange from 2017 to 2021, focusing on factors like inflation, interest rates, Earning Per Share (EPS), and Price Earning Ratio (PER). Using quantitative methods and data from annual reports and official sources, the research found that inflation and interest rates had no significant impact on stock prices, while EPS and PER showed a positive and significant influence. These findings contribute to understanding stock market behavior and can guide companies and investors in making informed decisions.</p> </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"> <div class="flex items-center">&nbsp;</div> <div class="flex items-center"><strong>Highlight:</strong>&nbsp; <ol> <li><strong>Stock Price Trends:</strong> LQ-45 index insights on market dynamics.</li> <li><strong>Economic Influences:</strong> Examining inflation and interest rates' impact.</li> <li><strong>EPS and PER Impact:</strong> Significant role in stock valuation revealed.</li> </ol> </div> <div class="flex items-center">&nbsp;</div> <div class="flex items-center"><strong>Keyword:</strong>&nbsp; Stock Prices, LQ-45 Index, Indonesia Stock Exchange, Inflation, Earning Per Share (EPS)</div> </div> </div> Rizki Susanti Aisha Hanif Copyright (c) 2024 Rizki Susanti, Aisha Hanif https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1100 10.21070/ijler.v19i2.1100 10.21070/ijler.v19i2.1100 Key Financial Ratios Drive Earnings Management in Indonesian Firms https://ijler.umsida.ac.id/index.php/ijler/article/view/1103 <p>This study investigates the impact of leverage, profitability, liquidity, total asset turnover, and free cash flow on earnings management in LQ45 index companies from 2019 to 2021. Using a sample of 23 companies selected through purposive sampling and analyzed with multiple linear regression via SPSS version 26, the results show that leverage, total asset turnover, and free cash flow significantly influence earnings management, while profitability and liquidity do not. These findings highlight key financial indicators that can signal earnings management practices, providing useful insights for investors, regulators, and auditors.</p> <p><strong>Highlights:</strong></p> <p>1. Influential Factors: Leverage, asset turnover, and free cash flow affect earnings management.<br>2. Non-influential Factors: Profitability and liquidity don't affect earnings management.<br>3. Practical Use: Insights help investors, regulators, auditors detect earnings management.</p> <p><strong>Keywords</strong>: Leverage, Profitability, Liquidity, Total Asset Turnover, Free Cash Flow</p> Erisa Ghina Verdiana Aisha Hanif Copyright (c) 2024 Erisa Ghina Verdiana , Aisha Hanif https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1103 10.21070/ijler.v19i2.1103 10.21070/ijler.v19i2.1103 Empowering MSMEs through Financial Literacy and Inclusion Drives Success in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1105 <p>This study investigates the impact of financial literacy, financial inclusion, and the ability to prepare financial statements on the performance of MSMEs in Sidoarjo. Using a quantitative approach and multiple linear regression analysis with SPSS software, data were collected via questionnaires from 89 MSME owners in the food processing sector. The findings reveal that financial literacy and financial inclusion significantly enhance MSME performance, while the ability to prepare financial statements enables better financial control and decision-making. These results highlight the importance of improving financial skills and inclusion through targeted training and support programs to foster MSME growth.</p> <p>&nbsp;</p> <p>Highlight:&nbsp;</p> <ol> <li><strong>Financial Literacy</strong>: Boosts MSME performance via better financial management and decisions.</li> <li><strong>Financial Inclusion</strong>: Higher inclusion correlates with improved MSME outcomes.</li> <li><strong>Financial Statements</strong>: Essential for financial control, identifying opportunities, and challenges.</li> </ol> <p>&nbsp;</p> <p>Keyword:&nbsp; MSMEs, financial literacy, financial inclusion, financial statements, performance</p> Muhammad Rizky Hadiah Fitriyah Copyright (c) 2024 Muhammad Rizky, Hadiah Fitriyah https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1105 10.21070/ijler.v19i2.1105 10.21070/ijler.v19i2.1105 Impact of Financial Decisions on Corporate Value in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1109 <p>This study investigates the impact of investment decisions, funding decisions, company size, and financial performance on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Utilizing quantitative methods and secondary data from annual financial reports of 26 companies, the research employs statistical analysis techniques to a purposive sample of 10 firms. Results indicate that while investment and funding decisions did not significantly affect firm value, company size demonstrated a significant influence, whereas financial performance did not exhibit a significant effect. These findings offer valuable insights for managers and investors aiming to enhance company performance and value in the Indonesian market.</p> <p><strong>Highlight:</strong></p> <ol> <li>Investment and funding: Crucial for company's financial health and prospects.</li> <li>Company size: Influences firm value, indicating scalability's importance in perception.</li> <li>Implications: Insights for optimizing performance and value in Indonesian market.</li> </ol> <p><strong>Keywoard:&nbsp;</strong> Investment decisions, Funding decisions, Company size, Financial performance, Firm value</p> Mahmudah Ayu Noviana Nurasik Copyright (c) 2024 Mahmudah Ayu Noviana, Nurasik https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1109 10.21070/ijler.v19i2.1109 10.21070/ijler.v19i2.1109 Covid-19 Shockwaves Disrupted the Indonesian Capital Market https://ijler.umsida.ac.id/index.php/ijler/article/view/1111 <p>This study examines the impact of the Covid-19 pandemic on the Indonesian capital market by analyzing abnormal returns and trading volume activity in the LQ45 index stock group from 2018 to 2020. Using secondary data and a purposive sampling method, the research employs Paired Sample t-Test for hypothesis testing. The results show significant differences in abnormal returns and trading volume activity before and during the pandemic, indicating a strong market reaction to Covid-19. These findings underscore the need for strategies to mitigate the effects of global disruptions on the market.</p> <p><strong>Highlights:</strong></p> <p>1. Market Reaction: Significant changes in abnormal returns, trading volume during Covid-19.<br>2. Methodology: Uses secondary data, Paired Sample t-Test for analysis.<br>3. Focus: Examines LQ45 index stocks, daily prices, and volumes 2018-2020.</p> <p><strong>Keywords:</strong> Event Study, Covid-19 Impact, Indonesian Capital Market, Abnormal Returns, Trading Volume</p> Ricco Ardiansyah Nurasik Nurasik Copyright (c) 2024 Ricco Ardiansyah , Nurasik Nurasik https://creativecommons.org/licenses/by/4.0 2024-06-03 2024-06-03 19 2 10.21070/ijler.v19i2.1111 10.21070/ijler.v19i2.1111 10.21070/ijler.v19i2.1111 Empowering Community Welfare through BUMDes Strategies https://ijler.umsida.ac.id/index.php/ijler/article/view/1121 <p>This qualitative case study investigates the financial management and operational strategies of Village-Owned Enterprises (BUMDes) in Kenongo Village, Sidoarjo, aiming to enhance community welfare. Through interviews, observation, and documentation, key challenges such as limited community involvement and adherence to management principles are identified. Results show that despite existing facilities, BUMDes face obstacles in optimizing their functions. The study underscores the importance of community engagement and adherence to management principles in BUMDes' operations, suggesting implications for improving economic prospects and empowering local communities.</p> <p><strong>Highlight:</strong></p> <ol> <li>Limited Engagement: Community involvement impacts BUMDes' effectiveness.</li> <li>Principle Adherence: Management principles influence BUMDes' performance.</li> <li>Economic Boost: Enhanced BUMDes operations benefit local economic development.</li> </ol> <p><strong>Keywoard: </strong>BUMDes, financial management, community welfare, case study, Sidoarjo.</p> Umi Faridah Nur Ravita Copyright (c) 2024 Umi Faridah, Nur Ravita https://creativecommons.org/licenses/by/4.0 2024-05-03 2024-05-03 19 2 10.21070/ijler.v19i2.1121 10.21070/ijler.v19i2.1121 10.21070/ijler.v19i2.1121 Empowering MSMEs Globally with Digital Literacy and Financial Resilience Strategies https://ijler.umsida.ac.id/index.php/ijler/article/view/1124 <p>This study investigates the impact of Capital Management, Digital Literacy, Risk Management, and Record-Keeping Transaction Finance on Micro, Small, and Medium Enterprises (MSMEs) during the pandemic in Sidoarjo's Food and Beverage sector. Using a sample of 115 MSMEs, the study reveals that Capital Management, Digital Literacy, and Record-Keeping Transaction Finance positively influence MSME finance performance, while Risk Management shows no significant impact. The findings underscore the importance of effective financial strategies and digital literacy in bolstering MSME resilience during challenging times, offering practical insights for policymakers and stakeholders aiming to support MSME growth and sustainability.</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="976b9d29-66b4-4b6c-9154-218049721cee"> <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>Financial resilience through strategic management empowers MSMEs during crises.</li> <li>Digital literacy fuels MSME growth, enhancing online marketing and engagement.</li> <li>Understanding risk management is vital for MSME sustainability and success.</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; MSMEs, Capital Management, Digital Literacy, Risk Management, Pandemic</p> Muhammad Agil Hidayat Husni Noor Sriyono Sriyono Copyright (c) 2024 Muhammad Agil Hidayat Husni Noor, Sriyono Sriyono https://creativecommons.org/licenses/by/4.0 2024-06-04 2024-06-04 19 2 10.21070/ijler.v19i2.1124 10.21070/ijler.v19i2.1124 10.21070/ijler.v19i2.1124 A Fantastic Pool of Potentially Huge Funds Behind Tapera https://ijler.umsida.ac.id/index.php/ijler/article/view/1125 <p>This research examines the controversial Tapera program introduced by the Indonesian government to provide a long-term, low-cost housing fund, analyzing its financial implications and public perceptions. Using secondary data sources and qualitative analysis techniques, this study estimates that the program could generate around IDR 201 trillion per year from Indonesian labor income. However, public sentiment remains mixed, with concerns regarding the mandatory nature of the program and its impact on low-income communities. These findings underscore the need for further exploration of Tapera's alignment with national development goals and its role in addressing housing affordability challenges.</p> <p><strong>Highlights :</strong></p> <p>&nbsp;</p> <ul> <li>The Tapera program could generate significant funds annually from Indonesian labor income.</li> <li>Public sentiment toward Tapera remains mixed due to concerns about its mandatory nature and impact on low-income communities.</li> <li>Further exploration is needed to assess Tapera's alignment with national development goals and its effectiveness in addressing housing affordability challenges.</li> </ul> <p><strong>Keywords:</strong> Tapera program, Indonesian government, housing affordability, public perception, financial implications</p> <p>&nbsp;</p> Kumara Adji Kusuma Copyright (c) 2024 Kumara Adji Kusuma https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1125 10.21070/ijler.v19i2.1125 10.21070/ijler.v19i2.1125 Boosting Business Performance with Advanced Internal Audit Practices https://ijler.umsida.ac.id/index.php/ijler/article/view/1058 <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Penelitian ini bertujuan untuk mengatasi tantangan dalam menciptakan dan meningkatkan sistem audit internal dalam badan usaha. Ini mengeksplorasi peran penting audit internal dalam meningkatkan efisiensi produksi dan mengatur sistem pengendalian internal yang efektif. Terlepas dari pentingnya audit internal, terdapat kesenjangan dalam memahami dampak komprehensifnya terhadap operasi perusahaan. Penelitian ini bertujuan untuk mengevaluasi dan meningkatkan sistem pengendalian internal dan kegiatan audit internal, mengusulkan perbaikan untuk kinerja perusahaan yang lebih baik. Dengan menggunakan penilaian kualitatif dan studi kasus, hasil penelitian ini menggarisbawahi perlunya fungsi audit internal yang kuat untuk menyederhanakan operasi dan meningkatkan efisiensi organisasi. Temuan ini menyiratkan bahwa peningkatan praktik audit internal dapat memberikan kontribusi signifikan terhadap keberhasilan dan produktivitas bisnis secara keseluruhan.</span></span></p> <p><strong><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Highlight:</span></span></strong></p> <ul> <li><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Peran Audit Internal: </span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Kunci dalam meningkatkan efisiensi produksi dan operasi perusahaan.</span></span></li> <li><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Penilaian Sistem Pengendalian: </span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Mengevaluasi sistem pengendalian internal pada badan usaha.</span></span></li> <li><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Proposal Perbaikan: </span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Merekomendasikan peningkatan aktivitas audit internal dan kinerja perusahaan.</span></span></li> </ul> <p><strong><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Kata Kunci:&nbsp; </span></span></strong><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Audit Internal, Sistem Pengendalian Internal, Efisiensi Bisnis, Operasi Perusahaan, Peningkatan Audit</span></span></p> Egаmberdievа Sаlimа Rаyimоvnа Tulkinоvа Lаylо Anvar Kizi Copyright (c) 2024 Egаmberdievа Sаlimа Rаyimоvnа, Tulkinоvа Lаylо Anvar Kizi https://creativecommons.org/licenses/by/4.0 2024-05-22 2024-05-22 19 2 10.21070/ijler.v19i2.1058 10.21070/ijler.v19i2.1058 10.21070/ijler.v19i2.1058 Decentralization and Human Resource Quality Drive Inventory Control Efficiency https://ijler.umsida.ac.id/index.php/ijler/article/view/1116 <p>This study investigates the influence of audit committee variables, decentralization, and human resource competence on internal inventory control implementation at Surya Mart. Conducted through quantitative methods and surveying 32 employees and stakeholders, the research finds that decentralization and human resource quality positively impact internal control effectiveness, while the audit committee variable shows no significant influence. The results emphasize the importance of organizational factors in shaping internal control practices in small-scale enterprises like Surya Mart, offering insights for managerial decision-making and highlighting avenues for future research to expand understanding in this area.</p> <p><strong>Highlights:</strong></p> <p>1. Quantitative investigation examines organizational factors on inventory control at Surya Mart.<br>2. Decentralization positively influences internal control, enhancing operational efficiency.<br>3. Future research: explore variables, methodologies to advance small-scale enterprise inventory management.</p> <p><strong>Keywords:</strong> Internal inventory control, Organizational factors, Small-scale enterprises, Audit committee, Human resource competence</p> Paksi Rahmat Pranata Ruci Arizanda Rahayu Copyright (c) 2024 Paksi Rahmat Pranata, Ruci Arizanda Rahayu https://creativecommons.org/licenses/by/4.0 2024-06-03 2024-06-03 19 2 10.21070/ijler.v19i2.1116 10.21070/ijler.v19i2.1116 10.21070/ijler.v19i2.1116 Factors Influencing Accounting Conservatism in Indonesian Transport Sector https://ijler.umsida.ac.id/index.php/ijler/article/view/1089 <p>This research examines the impact of growth opportunity, debt covenants, capital intensity, and litigation risk on accounting conservatism in transportation companies listed on the Indonesian Stock Exchange from 2019 to 2021. Using multiple linear regression analysis on data from 34 companies, the study finds that growth opportunity, capital intensity, and litigation risk significantly affect accounting conservatism, whereas debt covenants do not. These findings suggest that companies adjust their conservatism levels based on growth prospects, capital intensity, and litigation risk to attract investors and manage political and tax costs. Future research should consider other sectors, additional variables, and longer periods to identify broader trends.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ol> <li>Growth opportunity, capital intensity, and litigation risk impact accounting conservatism.</li> <li>Multiple linear regression analysis on 34 transportation companies (2019-2021).</li> <li>Future research: other sectors, more variables, longer periods.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; Accounting Conservatism, Growth Opportunity, Debt Covenants, Capital Intensity, Litigation Risk</p> Miftakhul Jannah Duwi Rahayu Copyright (c) 2024 Miftakhul Jannah, Duwi Rahayu https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1089 10.21070/ijler.v19i2.1089 10.21070/ijler.v19i2.1089 Empowering Organizational Performance through Budgeting Dynamics in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1101 <p>This quantitative study investigates the impact of budget preparation participation and budget target clarity on the performance of regional apparatus organizations (OPDs) in Sidoarjo Regency, Indonesia, with organizational commitment as a moderating variable. Utilizing SmartPLS version 3.0, data was collected from 78 respondents across 26 OPDs using purposive sampling. Findings reveal that both budget preparation participation and budget target clarity significantly influence OPD performance, while organizational commitment moderates the effect of budget target clarity but not budget preparation participation. The study underscores the importance of active participation in budgeting processes and clear budget targets in enhancing OPD performance, offering valuable insights for policymakers and organizational leaders aiming to optimize budgeting practices and bolster organizational effectiveness.</p> <p><strong>Highlights:</strong></p> <ol> <li>Budget involvement enhances OPD performance.</li> <li>Organizational commitment moderates budget clarity's effect.</li> <li>Findings inform policy for optimizing organizational effectiveness.</li> </ol> <p><strong>Keywords:</strong> Budgeting, Organizational Commitment, OPD Performance, SmartPLS, Sidoarjo Regency.</p> Moch Ayub Johan Pribadi Sarwendah Biduri Copyright (c) 2024 Moch Ayub Johan Pribadi, Sarwendah Biduri https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1101 10.21070/ijler.v19i2.1101 10.21070/ijler.v19i2.1101 Transforming Pricing Strategies Globally Through Activity Based Costing https://ijler.umsida.ac.id/index.php/ijler/article/view/1078 <p>This study evaluates the costing methods of Mami Pia &amp; Cookies, using interviews, observations, and documentation to analyze their production costs. Results show that the company’s current full costing method aligns with accounting theories but is not fully integrated into their pricing strategy, especially for factory overhead. The study recommends adopting Activity Based Costing (ABC) to improve the accuracy of production cost calculations and pricing decisions, leading to more effective financial management and policy-making.</p> <p><strong>Highlights:</strong></p> <p>1. Theoretical alignment of costing methods.<br>2. Incomplete integration with pricing strategies.<br>3. Recommendation: Adopt Activity Based Costing for accuracy.</p> <p><strong>Keywords:</strong> Costing Methods, Mami Pia &amp; Cookies, Activity Based Costing, Production Costs, Pricing Strategy</p> Miftakhul Jannah Nurasik Nurasik Copyright (c) 2024 Miftakhul Jannah , Nurasik Nurasik https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1078 10.21070/ijler.v19i2.1078 10.21070/ijler.v19i2.1078 Corporate Governance and Firm Size Fail to Influence Tax Avoidance in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1069 <p>This study examines the influence of corporate governance and firm size on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. Using a sample of 10 companies selected through purposive sampling, the research employed multiple linear regression analysis. The findings reveal that neither corporate governance nor firm size significantly impact tax avoidance, with significance levels of 0.669 and 0.069, respectively. These results suggest that these factors do not play a crucial role in tax avoidance strategies in the examined companies, providing insights for policymakers and stakeholders in understanding tax planning behaviors.</p> <p><strong>Highlights:</strong></p> <p>1. No significant impact of corporate governance on tax avoidance.<br>2. Firm size non-influential on tax avoidance strategies.<br>3. Limited role of these factors in Indonesian manufacturing firms.</p> <p><strong>Keywords:</strong> tax avoidance, corporate governance, firm size, multiple linear regression, Indonesia Stock Exchange</p> Dimas Nugroho Herman Ernandi Copyright (c) 2024 Dimas Nugroho, Herman Ernandi https://creativecommons.org/licenses/by/4.0 2024-05-28 2024-05-28 19 2 10.21070/ijler.v19i2.1069 10.21070/ijler.v19i2.1069 10.21070/ijler.v19i2.1069 Boosting Tax Compliance through Education in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1074 <p>This study examines the factors affecting boarding house tax compliance in Candi District, Sidoarjo Regency. Despite the high tax potential, many business owners neglect their tax obligations. Using a quantitative descriptive approach, data were collected from 33 boarding house owners via questionnaires and analyzed using multiple linear regression. Results indicate that taxpayer knowledge, understanding, and awareness significantly enhance compliance. This research highlights the need for targeted educational and awareness programs to improve tax compliance among boarding house owners in industrial areas.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ol> <li><strong>High Potential</strong>: Industrial area boarding house taxes are significantly underutilized.</li> <li><strong>Key Factors</strong>: Knowledge, understanding, and awareness boost taxpayer compliance.</li> <li><strong>Policy Implications</strong>: Educational programs improve tax compliance in industrial areas.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; tax compliance, boarding houses, taxpayer knowledge, Sidoarjo, quantitative analysis</p> Riang Pratama Herman Ernandi Copyright (c) 2024 Riang Pratama, Herman Ernandi https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1074 10.21070/ijler.v19i2.1074 10.21070/ijler.v19i2.1074 Streamlining Indonesia's Tax Compliance through Successful e-Bupot Unification https://ijler.umsida.ac.id/index.php/ijler/article/view/1085 <p>This study examines the calculation, payment, deposit, and reporting of Income Tax 23 for internet rental services at PT. Alif Investama Teknologi Indonesia, following Law PER-24/PJ/2021. Using an interpretive qualitative method, including interviews and data analysis, the research found that the company’s practices align with current regulations. The implementation of e-Bupot Unification was consistent and thorough from January to December 2022, ensuring compliance with tax laws. The findings highlight the importance of keeping up with regulatory changes to facilitate compliance and efficiency.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;&nbsp;</p> <ol> <li><strong>Compliance</strong>: Practices align with Law PER-24/PJ/2021.</li> <li><strong>Implementation</strong>: Consistent e-Bupot Unification from Jan-Dec 2022.</li> <li><strong>Adaptability</strong>: Importance of staying updated with tax regulations.</li> </ol> <p><strong>Keyword:</strong>&nbsp; Income Tax 23, e-Bupot Unification, internet rental services, PT. Alif Investama Teknologi Indonesia, PER-24/PJ/2021</p> Dinda Novianti Herman Ernandi Copyright (c) 2024 Dinda Novianti, Herman Ernandi https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1085 10.21070/ijler.v19i2.1085 10.21070/ijler.v19i2.1085 Optimizing VAT Planning to Enhance Tax Efficiency in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1102 <p>This study investigates the impact of tax planning strategies on VAT reporting and payment efficiency for PT. Fajar Putra Plasindo. Using a quantitative approach, it analyzes VAT data from 2021 to assess the effectiveness of tax planning in optimizing the company's tax burden. Results show a tax burden efficiency of Rp. 38,783,510, highlighting the benefits of strategies such as purchasing taxable goods/services from registered taxpayers and delaying tax invoice reporting. These findings emphasize the importance of proactive tax planning for minimizing tax liabilities and improving cash flow management, ultimately enhancing financial performance and regulatory compliance for companies operating in similar contexts.</p> <p><strong>Highlight:</strong></p> <p>&nbsp;</p> <ol> <li>Tax planning optimizes VAT burden with strategic purchasing and reporting.</li> <li>Improved financial performance through effective tax planning strategies.</li> <li>Enhances regulatory compliance, minimizing risks and penalties for businesses.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Tax Planning, VAT Reporting, Efficiency, Financial Performance, Regulatory Compliance</p> Risna Cahya Istighfara Sarwendah Biduri Copyright (c) 2024 Risna Cahya Istighfara, Sarwendah Biduri https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1102 10.21070/ijler.v19i2.1102 10.21070/ijler.v19i2.1102 Transparent Governance: Unveiling Accountability in Village Budget Management https://ijler.umsida.ac.id/index.php/ijler/article/view/1040 <div class="flex-1 overflow-hidden"> <div class="react-scroll-to-bottom--css-kgmkb-79elbk h-full"> <div class="react-scroll-to-bottom--css-kgmkb-1n7m0yu"> <div class="flex flex-col text-sm pb-9"> <div class="w-full text-token-text-primary" dir="auto" data-testid="conversation-turn-9"> <div class="px-4 py-2 justify-center text-base md:gap-6 m-auto"> <div class="flex flex-1 text-base mx-auto gap-3 juice:gap-4 juice:md:gap-6 md:px-5 lg:px-1 xl:px-5 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem]"> <div class="relative flex w-full flex-col agent-turn"> <div class="flex-col gap-1 md:gap-3"> <div class="flex flex-grow flex-col max-w-full"> <div class="min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto" dir="auto" data-message-author-role="assistant" data-message-id="16c6db56-cfe5-4892-862c-9620a3574808"> <div class="markdown prose w-full break-words dark:prose-invert light"> <p>This study investigates the accountability and transparency of village budget management practices through a qualitative interpretive approach. Focusing on a typical rural setting, the research aimed to measure the effectiveness of governance mechanisms that align with legal standards. Results reveal compliance with legal frameworks and proactive transparency demonstrated by public information boards detailing budget drafts. These findings highlight the effectiveness of transparent governance practices, suggesting their potential to enhance public engagement and trust in rural financial management. The study advocates for broader adoption of similar practices across various regions to improve local governance and accountability.</p> <p><strong>Highlights :&nbsp;</strong></p> </div> </div> </div> <div class="mt-1 flex gap-3 empty:hidden"> <div class="text-gray-400 flex self-end lg:self-center items-center justify-center lg:justify-start mt-0 -ml-1 h-7 gap-[2px] visible"> <div class="flex items-center gap-1.5 text-xs"> <ul> <li> <p>Legal Adherence: Demonstrates strict compliance with legal standards in the management of village budgets.</p> </li> <li> <p>Enhanced Transparency: Utilizes public information boards for budget drafts to ensure transparency and community involvement.</p> </li> <li> <p>Implementation Recommendation: Suggests the adoption of these governance practices in other villages to improve overall accountability and public trust.</p> </li> </ul> <p><strong>Keywords:</strong> Governance, Transparency, Accountability, Village Management, Public Engagement</p> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> Sofadiya Oktavia Sarwenda Biduri Copyright (c) 2024 Sofadiya Oktavia, Sarwenda Biduri https://creativecommons.org/licenses/by/4.0 2024-05-15 2024-05-15 19 2 10.21070/ijler.v19i2.1036 10.21070/ijler.v19i2.1036 10.21070/ijler.v19i2.1040 SISKEUDES Boosts Accountability and Transparency in Indonesian Village Finances https://ijler.umsida.ac.id/index.php/ijler/article/view/1066 <p>This study examines the implementation of the Village Financial System Applications (SISKEUDES) in Sugihwaras, Tenggulunan, and Karang Tanjung to enhance accountability and transparency in village financial reports. Using a qualitative approach with interviews, observations, and documentation, the research found that SISKEUDES significantly improves the efficiency and accuracy of financial reporting compared to manual methods. The application aids budget control and involves the community, fostering greater transparency. The findings highlight SISKEUDES's crucial role in preventing fund misuse and promoting accountable financial management in villages.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ol> <li><strong>Efficiency:</strong> SISKEUDES enhances village financial reporting efficiency and accuracy.</li> <li><strong>Transparency:</strong> Community involvement in SISKEUDES promotes transparency.</li> <li><strong>Accountability:</strong> SISKEUDES prevents fund misuse, ensuring accountable financial management.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; SISKEUDES, village financial system, accountability, transparency, qualitative research</p> Ferica Maulidyanto Sarwendah Biduri Copyright (c) 2024 Ferica Maulidyanto , Sarwendah Biduri https://creativecommons.org/licenses/by/4.0 2024-05-28 2024-05-28 19 2 10.21070/ijler.v19i2.1066 10.21070/ijler.v19i2.1066 10.21070/ijler.v19i2.1066 Key Drivers Significantly Boost Village Financial Management in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1067 <p>This study examines how the Internal Control System, Regional Autonomy, and Village Apparatus Competency affect Village Financial Management in line with Law No. 20 of 2018. Using a quantitative approach, data were gathered from 16 villages in Porong District, Sidoarjo, through questionnaires completed by 60 village officials. Multiple linear regression analysis showed that all three factors significantly influence Village Financial Management, explaining 62.9% of its variation. The findings highlight the importance of strong internal controls, autonomy, and competent village apparatus for effective financial management, providing valuable insights for improving village financial performance.</p> <p><strong>Highlights:</strong></p> <p>1. Internal control, autonomy, and competency significantly affect village financial management.<br>2. Data from 16 villages show these factors explain 62.9% variation.<br>3. Strengthening controls, autonomy, and competency improves village financial performance.</p> <p><strong>Keywords:</strong> Village Financial Management, Internal Control System, Regional Autonomy, Village Competency, Law No. 20 of 2018</p> Winda Ayu Amilliyah Sarwendah Biduri Copyright (c) 2024 Winda Ayu Amilliyah, Sarwendah Biduri https://creativecommons.org/licenses/by/4.0 2024-05-28 2024-05-28 19 2 10.21070/ijler.v19i2.1067 10.21070/ijler.v19i2.1067 10.21070/ijler.v19i2.1067 MSME Accounting Revolution from Perceptions, Challenges, Solutions https://ijler.umsida.ac.id/index.php/ijler/article/view/1065 <p>This study investigates the perceptions of Micro, Small, and Medium Enterprises (MSMEs) regarding accounting practices, focusing on Citra Pertiwi Farm and SUGOfreshmilk. Using a qualitative approach with interviews, observations, and documentation, the research identifies positive perceptions of accounting's benefits while noting shortcomings in inventory recording and accounts payable management. The study concludes that the current accounting practices in these MSMEs do not fully align with accounting standards for MSMEs. The findings suggest a need for improved accounting systems in MSMEs to enhance financial management and sustainability.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;</p> <ol> <li>MSMEs' perceptions of accounting practices.</li> <li>Benefits and shortcomings in MSMEs' accounting.</li> <li>Emphasizes need for improved accounting systems.</li> </ol> <p>&nbsp;</p> <p><strong>Keyword:</strong>&nbsp; MSMEs, Perception, Accounting, Improvement, Financial Management</p> Mochammad Fani Rafael Sarwendah Biduri Copyright (c) 2024 Sarwendah Biduri, Mochammad Fani Rafael https://creativecommons.org/licenses/by/4.0 2024-05-27 2024-05-27 19 2 10.21070/ijler.v19i2.1065 10.21070/ijler.v19i2.1065 10.21070/ijler.v19i2.1065 Revolutionizing Indonesia's Sales Cycle From Manual Cash to Seamless Automation https://ijler.umsida.ac.id/index.php/ijler/article/view/1072 <p>This study evaluates the implementation of the Accounting Information System (AIS) in the sales cycle at PT. Perdana Sukses Makmur. Using a descriptive qualitative approach, primary data were collected through interviews with sales and cash receipt staff, while secondary data were gathered from literature reviews. Results indicate that while the AIS effectively supports sales processes, cash receipts are still managed manually, leading to occasional errors. The study highlights the need for further system integration to automate cash receipts and enhance overall efficiency. This research underscores the importance of ongoing AIS improvement to keep pace with technological advancements and business requirements.</p> <p><strong>Highlight:</strong></p> <p>1. AIS supports sales but manual cash receipts cause inefficiencies.<br>2. Data reveal system errors and highlight process inefficiencies.<br>3. System integration needed to automate cash receipts and boost efficiency.</p> <p><strong>Keywords:</strong> Accounting Information System, Sales Cycle, Cash Receipts, System Integration, PT. Perdana Sukses Makmur</p> Abidah Garizah Bardina Nurasik Nurasik Copyright (c) 2024 Abidah Garizah Bardina , Nurasik Nurasik https://creativecommons.org/licenses/by/4.0 2024-05-28 2024-05-28 19 2 10.21070/ijler.v19i2.1072 10.21070/ijler.v19i2.1072 10.21070/ijler.v19i2.1072 AIS Revolutionizes MSMEs, Enhancing Global Financial Transparency https://ijler.umsida.ac.id/index.php/ijler/article/view/1079 <p>This study examines the impact of Accounting Information Systems (AIS) on decision-making processes' transparency and accountability in Micro, Small, and Medium Enterprises (MSMEs), focusing on Frozen Food Arsid in Krian District, Sidoarjo. Employing a qualitative approach, data was gathered through interviews and documentation analysis. Results indicate that AIS implementation positively influences transparency and accountability in financial reporting, affecting employee performance. The findings highlight the significance of AIS in enhancing MSMEs' financial practices, providing practical insights for stakeholders to improve decision-making processes and organizational performance, ultimately contributing to economic sustainability.</p> <p><strong>Highlights:</strong></p> <ol> <li>AIS boosts MSMEs' transparency and accountability.</li> <li>Qualitative data collection method employed.</li> <li>Findings underscore AIS's pivotal role in decision-making processes.</li> </ol> <p><strong>Keywords:</strong> AIS, Transparency, Accountability, MSMEs, Decision-making</p> Siti Musdalifah Wiwit Hariyanto Copyright (c) 2024 Siti Musdalifah, Wiwit Hariyanto https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1079 10.21070/ijler.v19i2.1079 10.21070/ijler.v19i2.1079 Cashier App Revolutionizes Internal Controls in Global Enterprises https://ijler.umsida.ac.id/index.php/ijler/article/view/1097 <p>This study evaluates the effectiveness of cashier application-based cash receipt systems as internal controls in small-scale enterprises, focusing on Lugo Coffee House in Tulungagung, Indonesia. Through qualitative analysis of interviews, observations, and document reviews, the study examines the functionality and integration of internal controls within these systems. Findings indicate that while the systems demonstrate efficiency in transaction processing and record-keeping, deficiencies such as the absence of task segregation pose potential risks. Nonetheless, the overall sufficiency of these systems in mitigating financial risks is affirmed. The study highlights the importance of optimizing cashier application-based systems to enhance financial management practices and minimize risks associated with cash transactions in similar organizational contexts.</p> <p><strong>Highlights:</strong></p> <p>1. Assessing cashier app systems in small enterprises.<br>2. Identifying internal control strengths and weaknesses.<br>3. Optimizing financial management to minimize risks.</p> <p><strong>Keywords:</strong> Cashier application, Internal controls, Small-scale enterprises, Financial management, Risk mitigation.</p> Rifkiansyah Aryasatya Pramudita Fityan izza noor abidin Copyright (c) 2024 Rifkiansyah Aryasatya Pramudita, Fityan izza noor abidin https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1097 10.21070/ijler.v19i2.1097 10.21070/ijler.v19i2.1097 Revolutionizing Mosque Financial Transparency in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1076 <p>This study aims to analyze the preparation of the financial reports of the Nurul Anwar Mosque BCF based on ISAK 35, supported by the principles of habluminallah and habluminannas, to enhance transparency and accountability. The research employs a descriptive qualitative method. Primary and secondary data were collected through interviews, observation, and documentation. The data analysis involved identifying relevant theories, collecting data, assessing its alignment with ISAK 35, reconstructing the financial statements, and drawing conclusions. The findings indicate that the financial reports of the BCF Nurul Anwar Mosque are currently simple, comprising only income and expenses. These reports were reconstructed according to ISAK 35. The principles of habluminallah and habluminannas were integrated into the preparation of these reports, as every transaction was recorded with valid evidence, ensuring accountability to both Allah and humans. This study contributes to the existing literature by providing insights into the application of ISAK 35 in religious institution financial reporting, highlighting the importance of integrating spiritual principles to achieve comprehensive accountability.</p> <p><strong>Highlight:</strong></p> <p>&nbsp;</p> <ol> <li>Current Simplicity: Financial reports are currently limited to income and expenses.</li> <li>ISAK 35 Alignment: Reconstructed financial statements now adhere to ISAK 35 standards.</li> <li>Enhanced Accountability: Integrating spiritual principles ensures accountability to Allah and humans.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong> ISAK 35, Financial Reporting, Transparency, Accountability, Mosque Finance</p> Alliyah Ayu Prismawanti Berlian Duwi Rahayu Copyright (c) 2024 Alliyah Ayu Prismawanti Berlian, Duwi Rahayu https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1076 10.21070/ijler.v19i2.1076 10.21070/ijler.v19i2.1076 Success and Challenge Reporting through BOS Fund Management https://ijler.umsida.ac.id/index.php/ijler/article/view/1082 <p>This study assesses the management of school operational assistance funds (BOS) at Pucang 4 Public Elementary School, Sidoarjo Regency, Indonesia, focusing on planning, utilization, reporting, and identifying supporting factors and obstacles according to the 2021 BOS Technical Guidelines. Through qualitative methods including observation, documentation, and interviews, the study reveals successful planning and utilization but challenges in timely reporting. Despite limited financial expertise among school staff, efforts were made to meet reporting criteria, albeit with delays. The findings emphasize the importance of effective communication and training in financial management to enhance reporting practices, and suggest addressing challenges such as delayed fund disbursement and insufficient guidance from education authorities to ensure transparent and accountable use of BOS funds, offering insights for policymakers and educational administrators to refine guidelines and support mechanisms.</p> <p><strong>Highlights:</strong></p> <p>1. Efficient BOS fund planning and utilization.<br>2. Reporting challenges despite efforts.<br>3. Communication crucial for transparent financial management.</p> <p><strong>Keywords:</strong> School Operational Assistance Funds, Management, Reporting, Challenges, Education Governance</p> Anugerah Ab’du Rasyid Nurasik Nurasik Copyright (c) 2024 Anugerah Ab’du Rasyid, Nurasik Nurasik https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1082 10.21070/ijler.v19i2.1082 10.21070/ijler.v19i2.1082 Business Models Drive Investor Reactions in Construction Sector https://ijler.umsida.ac.id/index.php/ijler/article/view/1098 <p>This study investigates the effect of presenting integrated reporting elements in annual reports on investor reactions in building construction companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Using a quantitative method with multiple linear regression analysis in SPSS version 18, the study analyzed data from 10 purposively sampled companies. Results indicate that the business model element significantly affects investor reactions, while other elements like organizational description, governance, risks and opportunities, strategy and resource allocation, performance, future prospects, and basic elements of disclosure do not. These findings suggest companies should focus on enhancing their business model disclosures to better meet investor expectations and improve market responses.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;&nbsp;</p> <ol> <li><strong>Business Model Impact:</strong> Only the business model significantly affects investor reactions.</li> <li><strong>Other Elements:</strong> Organizational description, governance, etc., show no significant investor impact.</li> <li><strong>Recommendation:</strong> Enhance business model disclosures to meet investor expectations.</li> </ol> <p><strong>Keyword:</strong>&nbsp; Integrated Reporting, Investor Reactions, Building Construction, Indonesia Stock Exchange, Quantitative Analysis</p> Lili’ Mutala’liah Nurasik Copyright (c) 2024 Lili’ Mutala’liah, Nurasik https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1098 10.21070/ijler.v19i2.1098 10.21070/ijler.v19i2.1098 Assessing Legal Measures for Addressing Personal Data Misuse in Commercial Settings: A Critical Analysis https://ijler.umsida.ac.id/index.php/ijler/article/view/1012 <p>This study delves into the legal framework governing personal data protection in Indonesia, focusing on mechanisms to safeguard information and penalize offenders. Employing a normative juridical and conceptual approach, statutory and conceptual analyses were conducted to identify pertinent legal provisions. Examination of primary and secondary legal sources was undertaken to scrutinize the enforcement of laws in cases of personal data abuse. Marketplaces, serving as pivotal platforms for transactions and data sharing, entail inherent risks to privacy and security. Users routinely disclose personal details, necessitating robust safeguards against misuse. The findings underscore the imperative of effective legal mechanisms to mitigate personal data abuse, ensuring enhanced privacy and security within Indonesian marketplaces.</p> <p><strong>Highlights :</strong></p> <ul> <li>The study employs a normative juridical and conceptual approach to analyze the legal framework governing personal data protection in Indonesia.</li> <li>Marketplaces serve as crucial platforms for transactions and data sharing, necessitating effective mechanisms to safeguard personal information.</li> <li>Examination of primary and secondary legal sources reveals the need for robust enforcement measures to deter and penalize perpetrators of personal data abuse.</li> </ul> <p><strong>Keywords:</strong> Personal data protection, Indonesia, Marketplaces, Legal mechanisms, Data abuse</p> Salsabila Anissa Mochammad Tanzil Multazam Copyright (c) 2024 Salsabila Anissa, Mochammad Tanzil Multazam https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1012 10.21070/ijler.v19i2.1012 10.21070/ijler.v19i2.1012 Ensuring Legal Safeguards: Defendant Protection When Detained Beyond Time Limits https://ijler.umsida.ac.id/index.php/ijler/article/view/1015 <p>Criminal law intricately intertwines with everyday life, regulating behaviors, subjects liable for punishment, and corresponding sanctions. This study employs normative research methods, analyzing literature and case studies to investigate violations within the criminal justice system, particularly concerning detention time limits. By scrutinizing legal statutes, theories, and precedents, this research unveils instances where defendants are deprived of their rights through unjustified extensions of detention beyond prescribed limits. The findings underscore the importance of upholding legal safeguards and the implications of disregarding procedural fairness in criminal proceedings.</p> <p><strong>Highlights :</strong></p> <ul> <li>The study elucidates the intersection of criminal law with everyday life, emphasizing regulations governing detention time limits.</li> <li>It underscores the significance of upholding procedural fairness in criminal proceedings to prevent legal injustices.</li> <li>Utilizing normative research methods, the research unveils instances of unjustified extensions of detention, highlighting the need for adherence to legal safeguards.</li> </ul> <p><strong>Keywords:</strong> Criminal law, Detention time limits, Legal injustices, Procedural fairness, Normative research</p> Rifka Annisa Susilo Ahmad Riyadh Umar Copyright (c) 2024 Rifka Annisa Susilo, Ahmad Riyadh Umar https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1015 10.21070/ijler.v19i2.1015 10.21070/ijler.v19i2.1015 Effective Leadership Achieves Organizational Goals in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1087 <p>This study examines the crucial role of leadership in achieving organizational goals at the Food and Agriculture Office of Sidoarjo Regency. Using a qualitative descriptive method, data were collected through observation, interviews, and documentation, and analyzed using the Interactive Data Model by Miles, Huberman, and Saldana. Findings show that effective leadership—particularly directive, participative, and supportive styles—significantly contributes to achieving organizational goals by providing direction, guidance, and support, involving subordinates in decision-making, and recognizing their performance. This research highlights the importance of appropriate leadership practices in enhancing organizational performance.</p> <p><strong>Highlight:</strong></p> <ol> <li>Leadership styles boost organizational performance: directive, participative, supportive.</li> <li>Data collected through observation, interviews, documentation; analyzed interactively.</li> <li>Leaders guide, support, involve in decisions, recognize performance.</li> </ol> <p>&nbsp;</p> <p><strong>Keywoard:&nbsp;</strong>Leadership, Organizational Goals, Qualitative Research, Sidoarjo Regency, Food and Agriculture Office</p> Nur Izzatus Shobakh Lailul Mursyidah Copyright (c) 2024 Nur Izzatus Shobakh, Lailul Mursyidah https://creativecommons.org/licenses/by/4.0 2024-05-30 2024-05-30 19 2 10.21070/ijler.v19i2.1087 10.21070/ijler.v19i2.1087 10.21070/ijler.v19i2.1087 Legal Obligations of Telegram Users Regarding Copyrighted Content Distribution in Public Groups https://ijler.umsida.ac.id/index.php/ijler/article/view/1011 <p>In the digital era, copyright infringement poses a significant challenge, particularly on platforms like Telegram, where communication and content sharing are prevalent. This study employs a normative juridical method with a statutory approach to analyze the implications of copyright infringement facilitated by Telegram groups. Through deductive analysis, the research reveals the legal consequences of re-uploading copyrighted content in public or non-specifically designated groups on the platform, notably in violation of Law No. 28 of 2014 concerning Copyright. The findings underscore the responsibility of users for sharing copyrighted material without permission, emphasizing the need for adherence to legal provisions.</p> <p><strong>Highlights :</strong></p> <ul> <li>The study delves into the legal ramifications of copyright infringement within Telegram groups.</li> <li>Using a normative juridical method, it highlights the responsibility of users for sharing copyrighted content.</li> <li>The research underscores the importance of adhering to applicable copyright laws in digital communication platforms like Telegram.</li> </ul> <p><strong>Keywords:</strong> Copyright infringement, Telegram groups, Legal consequences, Normative juridical analysis, Statutory approach</p> Hikmah Tara Widya Visa Mochammad Tanzil Multazam Copyright (c) 2024 Hikmah Tara Widya Visa, Mochammad Tanzil Multazam https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1011 10.21070/ijler.v19i2.1011 10.21070/ijler.v19i2.1011 Legal Safeguards for Owners of Untapped Foreign Brands Under Indonesia's First-to-File Principle https://ijler.umsida.ac.id/index.php/ijler/article/view/1013 <p>This study examines the risks associated with unregistered trademarks, particularly in the context of Indonesia's adherence to the First To File principle. Employing normative methods with a statistical and statutory approach, data was gathered from Supreme Court Decision and DGIP Brand websites to identify potentially problematic and non-problematic brands. Results reveal three layers of legal protection for foreign brand holders outlined in TRIPS regulations, the Paris Convention, and Law no. 20 of 2016, each with its own limitations. Moreover, the study delineates two forms of legal safeguarding for brands: preventive measures through regulatory frameworks and repressive actions via sanctions for infringements. These findings underscore the importance of registering trademarks for robust protection, emphasizing the need for comprehensive legal strategies to mitigate risks for brand owners in the global marketplace.</p> <p><strong>highlights :</strong></p> <ul> <li>The study elucidates the vulnerabilities associated with unregistered trademarks within the framework of Indonesia's First To File principle.</li> <li>It identifies and examines the legal safeguards available to foreign brand holders under TRIPS regulations, the Paris Convention, and Indonesian Law no. 20 of 2016.</li> <li>The research underscores the significance of comprehensive legal strategies, including preventive measures and repressive actions, to protect brand owners in the global marketplace.</li> </ul> <p><strong>Keywords:</strong> Unregistered trademarks, Legal protection, Brand ownership, Intellectual property rights, First To File principle.</p> Arfiansyah Dewa Artija Sri Budi Purwaningsih Copyright (c) 2024 Arfiansyah Dewa Artija, Sri Budi Purwaningsih https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1013 10.21070/ijler.v19i2.1013 10.21070/ijler.v19i2.1013 Iraq's Counterterrorism Laws Under Scrutiny Unjustified Asset Freezes https://ijler.umsida.ac.id/index.php/ijler/article/view/1050 <p>In response to the terrorist threat posed by ISIS, Iraq implemented legal frameworks aimed at disrupting terrorist financing, including the establishment of a committee to freeze terrorist assets as per international and national laws. This study assesses the effectiveness of these measures through qualitative analysis of legal documents and judicial reviews by the Federal Supreme Court, which found many asset freezes to be unjustified. The findings indicate a need for procedural refinement to ensure fair and effective enforcement, highlighting the challenges of balancing legal integrity with counterterrorism efforts in Iraq.</p> <p><strong>Highlights:<br></strong></p> <ul> <li>Effectiveness: Examines the effectiveness of Iraq's asset freezing against terrorism, identifying practical issues.</li> <li>Judicial Oversight: Highlights the Federal Supreme Court's role in overturning unjustified asset freezes.</li> <li>Legal Refinement: Emphasizes the need to refine procedures to ensure fairness and compliance with international standards.</li> </ul> <p><strong>Keywords:</strong> Terrorism Financing, Legal Frameworks, Asset Freezing, Judicial Review, Counterterrorism</p> Samah Hadi Al-Rubaie Copyright (c) 2024 Samah Hadi Al-Rubaie https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1050 10.21070/ijler.v19i2.1050 10.21070/ijler.v19i2.1050 Enforcement of Criminal Elements in Administrative Actions https://ijler.umsida.ac.id/index.php/ijler/article/view/1016 <p>This study employs a normative juridical approach to explore the intertwining of administrative actions and criminal accountability within the governance framework. By scrutinizing legal norms, the research assesses the objective position of criminal elements in administrative actions, revealing a tendency to prioritize formal aspects over legal validity. The findings highlight the conflation of criminal law with administrative proceedings, resulting in disparate consequences. Consequently, policymakers may shy away from necessary actions or seek alternative routes to avoid potential risks. This study underscores the imperative to delineate clear boundaries between administrative duties and criminal liabilities to foster more effective governance practices and mitigate unwarranted legal risks.</p> <p><strong>Highlights :</strong></p> <ul> <li>The study emphasizes the necessity of delineating clear boundaries between administrative actions and criminal liabilities.</li> <li>Prioritizing formal aspects over legal validity in administrative actions can lead to disparate consequences within governance frameworks.</li> <li>Policymakers may resort to alternative routes or hesitate to take necessary actions due to the conflation of criminal law with administrative proceedings.</li> </ul> <p><strong>Keywords:</strong> Normative Juridical Approach, Administrative Actions, Criminal Accountability, Governance Framework, Legal Validity</p> Muhammad Junaidi Copyright (c) 2024 Muhammad Junaidi https://creativecommons.org/licenses/by/4.0 2024-03-25 2024-03-25 19 2 10.21070/ijler.v19i2.1016 10.21070/ijler.v19i2.1016 10.21070/ijler.v19i2.1016 Legal Implications of Covert CCTV Surveillance: Liability for Offenders and Obligations of Premises Owners https://ijler.umsida.ac.id/index.php/ijler/article/view/1009 <p>This study employs a normative juridical approach, specifically utilizing the statutory method, to analyze the legal repercussions of clandestine CCTV surveillance. Drawing from primary legal sources such as Law Number 11 of 2008 concerning Information and Electronic Transactions, Law Number 27 of 2022 concerning Protection of Personal Data, Law Number 44 of 2008 concerning Pornography, and the Criminal Code, this research delves into the ethical and legal dimensions surrounding the installation of covert cameras in public and private spaces. Results indicate that clandestine CCTV recording infringes upon individual privacy and security rights, posing serious ethical and legal challenges. Moreover, this study elucidates the responsibilities of property owners where such surveillance occurs. The implications underscore the imperative for stringent legal measures to safeguard personal privacy and uphold ethical standards in surveillance practices.</p> <p><strong>Highlights :</strong></p> <ul> <li>Hidden CCTV installations breach individual privacy and security rights, raising significant legal concerns.</li> <li>Analysis of primary legal sources reveals the complex interplay between electronic transactions laws, personal data protection regulations, and statutes addressing pornography and criminal offenses.</li> <li>Property owners bear responsibility in ensuring ethical and lawful surveillance practices within their premises, necessitating clear legal guidelines and enforcement mechanisms.</li> </ul> <p><strong>Keywords:</strong> CCTV surveillance, legal consequences, privacy rights, statutory approach, ethical standards.</p> Hana Yunita Makhfudotin Mochammad Tanzil Multazam Copyright (c) 2024 Hana Yunita Makhfudotin, Mochammad Tanzil Multazam https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1009 10.21070/ijler.v19i2.1009 10.21070/ijler.v19i2.1009 Green Accounting Fails to Enhance Financial Performance in Indonesia https://ijler.umsida.ac.id/index.php/ijler/article/view/1063 <p>This study examines the impact of green accounting and company characteristics on financial performance through environmental disclosure for manufacturing and consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2017-2020. Using a sample of 17 companies selected via purposive sampling, secondary data were analyzed with Partial Least Square (PLS). The results indicate that green accounting and company characteristics positively influence environmental disclosure, but do not affect financial performance through it. Additionally, environmental disclosure does not impact financial performance. These findings suggest that while environmental reporting is enhanced by green accounting and company traits, it does not directly improve financial outcomes.</p> <p><strong>Highlight:</strong></p> <ol> <li>Green accounting and company traits boost environmental disclosure.</li> <li>Environmental disclosure doesn’t affect financial performance.</li> <li>Focus: manufacturing and consumer goods firms on IDX (2017-2020).</li> </ol> <p><strong>Keywords:</strong> Green Accounting, Environmental Disclosure, Financial Performance, Company Characteristics, IDX</p> Ayunia Suci Indiani Hadiah Fitriyah Copyright (c) 2024 Ayunia Suci Indiani, Hadiah Fitriyah https://creativecommons.org/licenses/by/4.0 2024-05-27 2024-05-27 19 2 10.21070/ijler.v19i2.1063 10.21070/ijler.v19i2.1063 10.21070/ijler.v19i2.1063 Legal Implications of Personal Data Misuse in Emergency Contact Information for Online Loan Services https://ijler.umsida.ac.id/index.php/ijler/article/view/1007 <p>This study investigates the legal risks associated with being an emergency contact or the absence of emergency contact in online loans. Utilizing a Normative Juridical approach, the research evaluates the effectiveness of legal policies in minimizing these risks. Findings reveal that serving as an emergency contact may lead to inconvenience due to frequent communication from debt collectors, while the absence of emergency contacts poses challenges for lenders in contacting borrowers, resulting in potential financial losses. These results underscore the importance of implementing efficient legal measures to protect both borrowers and lenders in online lending transactions.</p> <p><strong>Highlights :</strong></p> <ul> <li>Importance of Legal Policies: Evaluating the effectiveness of legal policies in minimizing risks associated with online loans is crucial for ensuring the protection of both borrowers and lenders.</li> <li>Role of Emergency Contacts: Investigating the impact of emergency contacts on mitigating legal risks sheds light on the practical aspects of borrower-creditor communication in online lending transactions.</li> <li>Financial Implications: Understanding the financial consequences of lacking emergency contacts in online loans underscores the need for comprehensive risk management strategies in the digital lending landscape.</li> </ul> <p><strong>Keywords:</strong> Online loans, Legal risks, Emergency contacts, Normative Juridical approach, Financial implications</p> Dilla Haniah Kurniawati Mochammad Tanzil Multazam Copyright (c) 2024 Dilla Haniah Kurniawati, Mochammad Tanzil Multazam https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1007 10.21070/ijler.v19i2.1007 10.21070/ijler.v19i2.1007 Legal Implications of Trading Robots in Financial and Commodity Markets. https://ijler.umsida.ac.id/index.php/ijler/article/view/1008 <p>This study examines the legal implications of employing trading robots in both capital markets and commodity futures markets. Utilizing a normative juridical method with a statutory approach, primary and secondary legal materials are analyzed. Findings indicate that Bappebti Regulation No. 12 of 2022 currently governs the legal landscape for trading robots. Non-compliance with these regulations may invoke Article 378 of the Criminal Code, while compliant trading robots, in case of losses, may lead to civil suits under Articles 1243 and 1365 of the Civil Code. These results underscore the importance of adhering to regulatory frameworks and highlight potential legal recourse for market participants affected by trading robot activities.</p> <p><strong>Highlights :</strong></p> <ul> <li>Regulatory Framework: Analysis reveals the current regulatory landscape governing trading robots in capital and commodity markets, emphasizing compliance with Bappebti Regulation No. 12 of 2022.</li> <li>Legal Consequences: Non-compliance with regulatory standards may lead to legal repercussions under Article 378 of the Criminal Code, while adherence to regulations offers avenues for civil suits under Articles 1243 and 1365 of the Civil Code in case of losses.</li> <li>Implications for Market Players: The study underscores the importance for market participants to understand and adhere to legal frameworks surrounding the use of trading robots, highlighting potential consequences and avenues for recourse in both compliance and non-compliance scenarios.</li> </ul> <p>Keywords: Trading Robots, Legal Implications, Regulatory Compliance, Capital Markets, Commodity Futures</p> Arini Desita Sari Mochammad Tanzil Multazam Copyright (c) 2024 Arini Desita Sari, Mochammad Tanzil Multazam https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1008 10.21070/ijler.v19i2.1008 10.21070/ijler.v19i2.1008 Legal Evolution: Analyzing Minerba Law No. 3/2020 Amendments on Reclamation and Post-Mining Responsibilities https://ijler.umsida.ac.id/index.php/ijler/article/view/1010 <ul> <li>This study analyzes shifting norms in Indonesian mining law, focusing on the phrases "and/or" in Article 96 and "guaranteed" in Article 169A paragraph (1) of Law no. 3 of 2020 Minerba. Using a normative method with a statutory approach and historical interpretation, it finds that "and/or" offers flexibility for mining companies in choosing reclamation or post-mining activities, while "guaranteed" is replaced with "can be given," implying stricter conditions for operating permit extensions. This research underscores a redefined responsibility framework, emphasizing adaptability and stringent criteria in mining operations.</li> </ul> <p><strong>Highlights :</strong></p> <ul> <li>Flexibility in Activity Choice: "And/or" offers mining companies the flexibility to choose between reclamation and post-mining activities, enhancing efficiency.</li> <li>Stricter Permit Conditions: "Guaranteed" replaced with "can be given" implies stricter terms for operating permit extensions, ensuring compliance.</li> <li>Redefined Responsibility Framework: The study reveals a redefined framework emphasizing adaptability and stringent criteria in Indonesian mining law.</li> </ul> <p><strong>Keywords:</strong> Indonesian mining law, shifting norms, responsibility, reclamation, operating permits</p> Melati Indah Lestari Emy Rosnawati Copyright (c) 2024 Melati Indah Lestari, Emy Rosnawati https://creativecommons.org/licenses/by/4.0 2024-05-01 2024-05-01 19 2 10.21070/ijler.v19i2.1010 10.21070/ijler.v19i2.1010 10.21070/ijler.v19i2.1010 Work Environment's Impact on Student Self-Regulation in Learning https://ijler.umsida.ac.id/index.php/ijler/article/view/1077 <p>This study examines the self-regulation practices of accounting students at Muhammadiyah College of Sidoarjo who work while studying, focusing on their transition from online to offline learning. Using qualitative methods, including interviews, observations, and documentation, the research found that students with flexible work conditions manage their study time better and have stronger self-regulation skills. In contrast, those in inflexible work environments struggle with self-regulation, often handling study tasks spontaneously. These findings highlight the need for targeted support to enhance the self-regulation skills of working students, especially those in rigid job conditions.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;&nbsp;</p> <ol> <li>Flexible jobs improve students' self-regulation and study management.</li> <li>Inflexible jobs result in poor self-regulation and spontaneous studying.</li> <li>Targeted support needed for students in rigid work conditions.</li> </ol> <p><strong>Keyword:</strong>&nbsp; Self-regulation, working students, offline learning, online learning transition, qualitative study</p> Yesica Erika Putri Ade Pratiwi Wiwit Hariyanto Copyright (c) 2024 Wiwit Hariyanto, esica Erika Putri Ade Pratiwi https://creativecommons.org/licenses/by/4.0 2024-05-29 2024-05-29 19 2 10.21070/ijler.v19i2.1077 10.21070/ijler.v19i2.1077 10.21070/ijler.v19i2.1077 Indonesia's SIPRAJA App Shows E-Government Potential, But Offline Realities Persist https://ijler.umsida.ac.id/index.php/ijler/article/view/1123 <p>This study aims to analyze the effectiveness of the SIPRAJA application for population administration services in Glagaharum Village. Using a descriptive qualitative method, the research found that the application is not yet effective due to limited socialization and technological challenges faced by the community. Most residents prefer offline services because of the complexity of the online system and insufficient human resources, with only one operator and verifier. Despite the potential for expedited processes, technical issues cause delays, making offline submissions more appealing. Better training and resources are needed to improve the application's effectiveness and overall public service quality.</p> <p>&nbsp;</p> <p><strong>Highlight:</strong>&nbsp;&nbsp;</p> <ol> <li>Limited socialization and technical issues reduce SIPRAJA's usage.</li> <li>Single operator causes inefficiencies in application processing.</li> <li>Technical problems hinder effectiveness and increase manual submissions.</li> </ol> <p><strong>Keyword:</strong>&nbsp; SIPRAJA, public administration, e-government, service effectiveness, qualitative study</p> Bunga Fadilah Senja Putri Sugiyono Isnaini Rodiyah Copyright (c) 2024 Isnaini Rodiyah, Bunga Fadilah Senja Putri Sugiyono https://creativecommons.org/licenses/by/4.0 2024-05-31 2024-05-31 19 2 10.21070/ijler.v19i2.1123 10.21070/ijler.v19i2.1123 10.21070/ijler.v19i2.1123