Indonesian Journal of Law and Economics Review

Non Financial Disclosure and Financial Performance in UAE Industrial Companies

Ali Fadhil Jaber, Auday Safa-Aldeen Fadhil — Tue, 02 Jun 2026 00:00:00 +0000

General Background: Integrated reporting combines financial and non-financial information to provide a comprehensive view of corporate performance. Specific Background: UAE industrial companies have increasingly adopted integrated reporting practices to improve disclosure quality. Knowledge Gap: Limited evidence exists regarding the relationship between non-financial disclosure and financial performance in UAE industrial companies. Aims: This study examines the relationship between non-financial disclosure in integrated reports and financial performance measured by earnings per share (EPS) and current liquidity during 2016–2024. Results: The findings reveal a positive and statistically significant relationship between non-financial disclosure and both EPS and current liquidity. ARDL analysis indicates a significant long-run positive relationship with current liquidity, while the long-run relationship with EPS is not statistically significant. Novelty: The study applies International Integrated Reporting Council disclosure dimensions and ARDL estimation to UAE industrial companies over an extended period. Implications: The findings support greater emphasis on non-financial disclosure and the monitoring of integrated reporting practices to provide more comprehensive information for stakeholders and financial decision-making.

Highlights:

• Non-financial reporting practices showed a positive association with earnings per share among UAE industrial companies.
• Integrated report disclosures were positively linked to current liquidity in both short-term and long-term analyses.
• Disclosure levels increased substantially following the adoption of integrated reporting practices within the sampled firms.

Keywords: Integrated Reporting, Non Financial Disclosure, Financial Performance, Earnings Per Share, Current Liquidity

Role of Financial Technology and Electronic Auditing in Developing Accounting Measurement Methods for Digital Assets and Cryptocurrencies

Wed, 17 Jun 2026 00:00:00 +0000

General Background: The rapid expansion of digital assets and financial technology has created new challenges for accounting measurement, auditing practices, and financial reporting systems. Specific Background: Traditional accounting approaches often face difficulties in recognizing, measuring, and disclosing digital assets due to their unique technological and economic characteristics. Knowledge Gap: Despite growing interest in digital assets, limited empirical evidence exists regarding the combined role of financial technology and electronic auditing in developing accounting measurement practices. Aims: This study examines the role of financial technology and electronic auditing in developing accounting measurement for digital assets. Results: The findings indicate strong positive relationships among financial technology, electronic auditing, and accounting measurement development. Regression analysis shows that financial technology and electronic auditing significantly contribute to accounting measurement development, with financial technology demonstrating the stronger contribution. The model explains 70.5% of the variation in accounting measurement development. Novelty: The study integrates financial technology and electronic auditing within a single framework to explain improvements in accounting measurement for digital assets. Implications: The findings support the development of specialized accounting standards, advanced electronic auditing systems, digital infrastructure, and professional training programs to improve the measurement, disclosure, and auditing of digital assets.

Keywords: Financial Technology, Electronic Auditing, Digital Assets, Accounting Measurement, Blockchain Accounting

Key Findings Highlights

Financial technology showed the strongest contribution to measurement development.

Audit digitalization supported greater data verification and transparency.

The proposed model explained a substantial proportion of variance in reporting practices.

The Impact of Dynamic Interactions of Budget Deficits on Human Development Services (Social and Personal Services) in the Iraqi Economy

Mustafa Nawfal Wajeeh — Mon, 22 Jun 2026 00:00:00 +0000

General Background: The Iraqi economy relies heavily on volatile oil revenues, leading to significant fluctuations in public fiscal management. Specific Background: Public budget management is intrinsically linked to the provision of essential Human Development Services, including social welfare, education, and health. Knowledge Gap: Despite the critical role of these services, the dynamic relationship between fiscal deficits and the provision of social and personal services remains insufficiently quantified in the Iraqi context. Aims: This research measures the impact of budget deficits on Human Development Services in Iraq using the Autoregressive Distributed Lag (ARDL) model for the period 2004–2022. Results: Findings reveal a significant inverse relationship; a one-billion-dinar increase in the fiscal deficit causes a long-term reduction of approximately 0.38 billion dinars in service production due to project delays and suspended support programs. Novelty: The study provides a precise empirical model quantifying the fiscal-social trade-off in a rentier economy, highlighting the slow 11% annual corrective response of social infrastructure to financial shocks. Implications: Policymakers must prioritize funding for vital health and education sectors and diversify revenue streams to decouple human development from oil-price-induced fiscal instability, thereby ensuring financial sustainability.

Highlights:

Fiscal deficits trigger immediate project suspensions and reduced maintenance in vital social infrastructure.
The service sector exhibits a sluggish recovery mechanism, requiring nearly a decade to fully correct short-term financial imbalances.
Over-reliance on extractive industry revenues creates structural vulnerability, hindering long-term social welfare stability.

Keywords: Budget Deficit; Fiscal Policy; Human Development Services; Iraqi Economy; ARDL Model

The impact of financial solvency and corporate risk management on achieving financial stability: An applied study in the Iraqi insurance market

Noor Ali Salman — Sat, 06 Jun 2026 00:00:00 +0000

General Background: Financial stability is crucial for insurance companies to meet obligations and sustain operations. Specific Background: Insurance companies face various risks, making enterprise risk management and solvency important factors in maintaining stability. Knowledge Gap: Limited evidence exists on the relative contribution of solvency and enterprise risk management to the financial stability of Iraqi insurance companies. Aims: This study examined the roles of solvency and enterprise risk management in the financial stability of two Iraqi insurance companies using the Autoregressive Distributed Lag (ARDL) model. Results: The findings revealed that solvency had no significant effect on financial stability in either the short run or the long run. In contrast, enterprise risk management, represented by the retention ratio, showed a significant positive contribution to long-term financial stability. The error correction term confirmed a stable long-run relationship among the variables. Novelty: The study provides evidence from the Iraqi insurance sector by jointly analyzing solvency and enterprise risk management within a dynamic framework. Implications: The results suggest that financial stability relies more on effective risk management than on capital adequacy alone, emphasizing the importance of sound risk governance in insurance companies.

Keywords: Enterprise Risk Management, Financial Stability, Insurance Companies, Solvency, ARDL Model

Key Findings Highlights
Risk retention practices were associated with stronger long-term organizational sustainability.
Capital adequacy alone was insufficient to explain variations in stability indicators.
Equilibrium adjustment mechanisms confirmed persistent relationships among the examined variables.

Hotel Accounting Systems for Reducing Errors and Financial Corruption

Israa Faisal Hameed Abdul Kareem — Wed, 17 Jun 2026 00:00:00 +0000

General Background: Hotel operations require reliable accounting systems to manage financial activities and maintain organizational control. Specific Background: Accounting errors and financial corruption remain challenges in hotel management despite the use of accounting systems. Knowledge Gap: Empirical evidence on the role of hotel accounting dimensions in reducing these problems remains limited. Aims: This study investigates the contribution of hotel accounting systems to reducing errors and financial corruption in Al-Mansour International Hotel and Baghdad Hotel. Results: Findings from 75 employees show a strong positive relationship between hotel accounting systems and the reduction of errors and financial corruption (r = 0.782), with hotel accounting explaining 53.4% of the variance (R² = 0.534). Strategic management was identified as the most significant dimension. Novelty: The study evaluates financial supervision, cost and pricing controls, and strategic management within a unified hotel accounting framework. Implications: Strengthening hotel accounting systems can support transparency, governance, and the prevention of financial irregularities in hotel organizations.

Highlights:

• Strong positive correlation was identified between hotel accounting systems and lower levels of errors and financial corruption.
• Hotel accounting accounted for 53.4% of the variation associated with financial and administrative corruption.
• Strategic management emerged as the leading dimension in supporting corruption reduction initiatives.

Keywords: Hotel Accounting Systems, Financial Corruption, Accounting Errors, Strategic Management, Internal Control Systems

The Relationship Between Quality Costs And The Quality In Higher Education And Its Reflection On The Quality Level Of Iraqi Universities

Mohammed Hazim Alghazali — Tue, 16 Jun 2026 00:00:00 +0000

General Background: Higher education institutions continuously seek effective approaches to improve educational quality, institutional performance, and stakeholder satisfaction. Specific Background: E-governance and quality cost management have emerged as important mechanisms for supporting administrative efficiency and quality improvement within universities. Knowledge Gap: Although previous studies have examined governance and quality management separately, limited attention has been given to the mediating role of quality costs in the relationship between e-governance and higher education quality. Aims: This study aimed to examine the relationships among e-governance, quality costs, and quality in higher education and to determine the mediating role of quality costs. Results: Data collected from faculty members at the University of Mosul showed significant positive relationships among the study variables. E-governance explained a substantial proportion of variation in higher education quality and quality costs. The findings also revealed that quality costs partially mediated the relationship between e-governance and higher education quality. Novelty: The study integrates e-governance, quality costs, and higher education quality within a single analytical framework in Iraqi universities. Implications: The findings suggest that universities should strengthen e-governance practices, quality assurance systems, staff training, and quality cost management to support continuous improvement and sustainable institutional development.

Keywords: E-Governance, Quality Cost, Higher Education Quality, Quality Management, University Performance

Key Findings Highlights
Quality cost dimensions showed significant associations with educational performance indicators.
Governance practices contributed substantially to institutional improvement outcomes.
Cost management acted as an intermediary mechanism linking administrative processes with educational excellence.

Proactive Behavior Drives Strategic Capacity Building in Baghdad Hotels

Salah Mahdi Akfour — Mon, 08 Jun 2026 00:00:00 +0000

General Background: Strategic capabilities are essential for organizations operating in dynamic environments. Specific Background: Hotels in Baghdad face limitations in strategic capabilities and the adoption of proactive behavioral practices. Knowledge Gap: Limited evidence exists regarding the relationship between proactive behavior and strategic capacity building in the Iraqi hotel sector. Aims: This study examines the role of proactive behavior in building strategic capabilities in selected hotels in Baghdad. Results: Based on data from 40 hotel leaders, the findings indicate a significant relationship between proactive behavior and strategic capacity building. Individual innovation, personal initiative, and responsibility-taking contributed substantially to capability development, while proactive personality showed a relatively limited contribution. Novelty: The study integrates the dimensions of proactive behavior and strategic capabilities within the context of Baghdad hotels. Implications: Strengthening proactive behavioral practices can support cognitive, absorptive, and transformational capabilities, thereby improving organizational competitiveness and development.

Highlights:

• Significant association was identified between proactive behavior dimensions and strategic capability development in Baghdad hotels.
• Individual innovation and responsibility-taking emerged as major contributors to organizational capability formation.
• Personal initiative supported the development of cognitive, absorptive, and transformational capacities within hotel organizations.

Keywords: Proactive Behavior, Strategic Capabilities, Individual Innovation, Personal Initiative, Hotel Management

Psychological Determinants Of Voluntary Quitting Among Four Star Hotel Personnel

Sun, 14 Jun 2026 00:00:00 +0000

General Background Human resources represent strategic assets crucial for organizational operational success and global competitive advantage. Specific Background The hospitality industry faces significant challenges maintaining workforce stability due to intense customer service demands, uncertain working hours, and shift-based operational systems. Knowledge Gap Although the hotel sector experiences exceptionally high voluntary departure rates, the concurrent evaluation of negative individual psychological states and organizational attachment metrics remains limited. Aims This study investigates how workplace happiness, work hopelessness, perceived organizational support, and job embeddedness predict the intention to leave among four-star hotel employees in North Jakarta. Results Quantitative multiple regression analysis of 110 respondents reveals that happiness at work, perceived organizational support, and job embeddedness significantly decrease the intention to leave. Conversely, work hopelessness significantly drives the desire to seek alternative employment. Novelty This research identifies job embeddedness as the most substantial psychological deterrent against turnover intention within high-stress hospitality environments. Implications Hospitality management must prioritize employee attachment strategies, transparent career development, and routine workload evaluations to foster retention and ensure long-term operational stability.

Highlights

Job embeddedness serves as the strongest deterrent against turnover intention.
Work hopelessness significantly increases the desire to leave the organization.
Management must prioritize career development and workload evaluations to improve retention.

Keywords

Turnover Intention; Job Embeddedness; Organizational Support; Work Hopelessness; Happiness At Work

Office Facilities Work Motivation And Discipline Determining Village Apparatus Performance

Ni Luh Meilia Setyani, Gunawan Wibisono, Komang Sudarsana — Sun, 07 Jun 2026 00:00:00 +0000

General Background Village apparatus personnel hold a strategic role in administering local governance, public services, and rural development. Specific Background At the Blimbingsari Village office in Jembrana, administrative operations face significant challenges characterized by delayed attendance, suboptimal utilization of available workspaces, and low personnel enthusiasm. Knowledge Gap Most existing human resource literature evaluates corporate or educational environments, leaving a limited understanding regarding the simultaneous combination of physical workspaces, personal drive, and professional compliance within rural governance settings. Aims This study evaluates how office facilities, work motivation, and work discipline concurrently and partially determine the operational performance of Blimbingsari Village officials. Results Based on a quantitative analysis of 30 village officials utilizing multiple linear regression, the findings demonstrate that office facilities, work motivation, and work discipline collectively and individually yield a positive and significant role in dictating the operational output of the apparatus. Novelty This research distinctly integrates these three operational and behavioral variables simultaneously to evaluate public service delivery specifically within a rural village government context. Implications Local government leaders must actively provide adequate administrative equipment, cultivate professional enthusiasm, and enforce consistent regulatory compliance to guarantee high-quality public service delivery and optimal rural human resource management.

Highlights

Adequate physical workspaces significantly dictate rural administrative operational quality.
Consistent professional compliance guarantees timely public service delivery.
High personal enthusiasm concurrently drives local government personnel productivity.

Keywords

Office Facilities; Work Motivation; Work Discipline; Village Apparatus Performance; Human Resource Management

Work Environment Organizational Culture And Motivation Driving Microfinance Employee Satisfaction

Nabila Ikfina Dwi Qonita, Putu Lidia Marini, Luh Gede Putri Kusuma Pekerti — Sun, 07 Jun 2026 00:00:00 +0000

General Background Human resources represent fundamental assets determining corporate competitiveness and long-term sustainability. Specific Background Rural banking institutions face unique personnel challenges, particularly regarding strict target achievements and repetitive routines that decrease employee satisfaction. Knowledge Gap Previous literature presents inconsistent findings regarding how workplace conditions and institutional norms dictate personnel fulfillment, leaving a void within the high-pressure microfinance sector. Aims This research analyzes how the work environment, organizational culture, and motivation collectively and individually dictate employee satisfaction at PT. BPR Nusamba Kubutambahan Negara Branch. Results Utilizing saturated sampling involving 30 respondents and multiple linear regression analysis, the findings demonstrate that work environment, organizational culture, and motivation concurrently and partially yield a positive and significant role in dictating employee satisfaction. Novelty This study distinctly combines these three simultaneous predictors specifically within a microfinance institution characterized by dynamic financial service pressures and continuous client interactions. Implications Bank management must prioritize cultivating comfortable physical workspaces, reinforcing positive corporate norms, and providing continuous motivation to maintain workforce loyalty and long-term operational success.

Highlights

Positive corporate norms significantly elevate personnel fulfillment within rural banking institutions.
Comfortable physical surroundings directly dictate staff loyalty and operational continuity.
Continuous personal incentives concurrently optimize workforce performance alongside institutional values.

Keywords

Work Environment; Organizational Culture; Employee Motivation; Job Satisfaction; Microfinance Institution

Work Environment Compensation and Facilities Shape Employee Job Satisfaction

Siska Amalia, I Ketut Budiasa, Komang Sudarsana — Mon, 01 Jun 2026 00:00:00 +0000

General Background: Employee job satisfaction is a key concern in human resource management. Specific Background: PT Indohamafish faces challenges related to working conditions, compensation practices, and workplace facilities that may influence employee satisfaction. Knowledge Gap: Previous studies have reported inconsistent findings regarding the relationships among these variables, highlighting the need for further investigation in the context of PT Indohamafish. Aims: This study examines the relationships between work environment, compensation, work facilities, and employee job satisfaction. A quantitative associative approach was applied using questionnaire data from 43 employees. Results: The findings indicate that work environment (β=0.426; p<0.05), compensation (β=0.352; p<0.05), and work facilities (β=0.479; p<0.05) each show positive and significant relationships with employee job satisfaction. Simultaneously, the three variables are significantly associated with employee job satisfaction (F=36.258; p<0.05). Novelty: This study provides empirical evidence from PT Indohamafish by examining the combined contribution of work environment, compensation, and work facilities to employee job satisfaction. Implications: The findings suggest that improving workplace conditions, providing appropriate compensation, and maintaining adequate facilities may support employee job satisfaction.

Highlights

• Work environment was positively associated with employee job satisfaction.
• Compensation showed a significant relationship with satisfaction levels.
• Workplace facilities collectively supported favorable employee perceptions.

Keywords

Compensation; Employee Job Satisfaction; Human Resource Management; Work Environment; Workplace Facilities

German Cooperation Programs and Sustainable Agribusiness Development in Nigeria

Musa Zakari, Lugud Mumen — Sat, 13 Jun 2026 00:00:00 +0000

General Background: Sustainable agribusiness development has become a major priority for improving food security, productivity, competitiveness, climate resilience, and rural economic growth. Specific Background: In Nigeria, the German Agency for International Cooperation (GIZ) has implemented intervention programmes focusing on capacity-building, value-chain training, agricultural innovation, and market-linkage support to address persistent agribusiness challenges. Knowledge Gap: Despite the scale of these interventions, limited empirical evidence exists regarding their direct contribution to sustainable agribusiness development in Nigeria. Aims: This study evaluated the contribution of GIZ intervention programmes to sustainable agribusiness development, with particular emphasis on capacity-building, value-chain training, agricultural innovation, and market-linkage support. Results: Using survey and documentary research designs, data were collected from agribusiness stakeholders, farmers, cooperative leaders, and extension officers. Findings revealed that capacity-building and value-chain training significantly improved sustainable agribusiness productivity (p=0.000), while agricultural innovation and market-linkage support significantly increased agribusiness competitiveness (p=0.000). The regression model explained 61.0% of the variation in sustainable agribusiness development. Novelty: The study provides direct empirical evidence linking GIZ-specific intervention programmes with sustainable agribusiness outcomes in Nigeria. Implications: The findings support the expansion of capacity-building initiatives, innovation support, market-linkage mechanisms, and climate-smart agricultural interventions as strategies for promoting sustainable agribusiness development and agricultural transformation in Nigeria.

Keywords: Agribusiness Development, Capacity Building, Agricultural Innovation, Market Linkage Support, Sustainable Agriculture

Key Findings Highlights

Capacity-building activities strengthened productivity among agribusiness beneficiaries.

Innovation-oriented interventions supported stronger competitive performance.

Development cooperation initiatives contributed to long-term agricultural transformation.

The Role of Accounting in Supporting the Transition Toward Renewable Energy

Suhad Dakhil Jaafar Tajuldeen — Mon, 22 Jun 2026 00:00:00 +0000

General Background: Global climate change necessitates a rapid transition from fossil fuels to renewable energy. Specific Background: While global energy sectors shift toward sustainability, developing nations like Iraq face unique challenges due to their heavy oil dependency and lack of integrated sustainability infrastructure. Knowledge Gap: Iraq’s significant renewable potential is hindered by an underdeveloped understanding of how accounting frameworks can bridge financial reporting and environmental sustainability. Aims: This research examines the critical role of accounting in facilitating Iraq's transition toward renewable energy by identifying systemic obstacles and institutional opportunities. Results: The study demonstrates that sustainability accounting, carbon reporting, and life-cycle costing improve transparency, optimize capital allocation, and mitigate investment risks. Novelty: This research provides a specialized framework detailing how modern accounting instruments previously underutilized in rentier economies can serve as strategic enablers for energy diversification in Iraq. Implications: Adopting standardized environmental accounting practices can improve institutional capacity, foster investor trust, and establish the financial ecosystem necessary for achieving long-term renewable energy objectives and economic stability.

Highlights:

Modern accounting methodologies serve as essential diagnostic tools to accurately assess the financial viability and environmental performance of renewable infrastructure projects.
The implementation of standardized disclosure frameworks addresses institutional information gaps, thereby reducing risk perception and attracting sustainable foreign investment into the Iraqi market.
Transitioning toward integrated reporting allows policymakers to better align energy strategies with global sustainable development goals while simultaneously reducing reliance on volatile fossil fuel revenues.

Keywords: Green Accounting, Renewable Energy, Sustainability Reporting, Iraq Energy Sector, Carbon Accounting

Econometric Models for Forecasting Tourism Demand in Iraq Amid Security Stability Variables (2010-2025)

Auday Sabeeh Lazim — Mon, 08 Jun 2026 00:00:00 +0000

General Background: Tourism has become an important contributor to economic diversification and regional development, particularly in countries with significant cultural and historical resources. Specific Background: Iraq possesses substantial tourism potential; however, fluctuations in security conditions have historically influenced tourism demand and complicated long-term planning efforts. Knowledge Gap: Previous studies have often examined tourism demand or security conditions separately, while limited research has integrated security stability variables into advanced tourism forecasting models for Iraq. Aims: This study aims to analyze the relationship between security stability and tourism demand in Iraq and to forecast tourist arrivals for the period 2026–2030 using an econometric approach. Results: The findings reveal a strong and statistically significant positive relationship between security stability and tourism demand. The ARIMAX model demonstrated its suitability for forecasting tourism demand and projected a continued increase in tourist arrivals, potentially reaching approximately 11 million visitors by 2030 under conditions of sustained stability. Novelty: The study integrates a quantitative security stability index with an ARIMAX forecasting model to examine tourism demand within the Iraqi context. Implications: The results suggest that maintaining security stability, strengthening tourism infrastructure, and accelerating digital transformation are essential for supporting future tourism growth and effective tourism planning in Iraq.

Keywords: Tourism Demand, Security Stability, ARIMAX Model, Tourism Forecasting, Iraq

Key Findings Highlights

Strong positive association was identified between safety conditions and visitor arrivals.

The selected econometric approach produced reliable medium-term projections.

Tourist numbers are expected to continue rising under sustained national stability.

Determinants of University Research Output in Iraq: Estimating the Elasticities of Public Expenditure and Institutional Governance Using an Asymmetric NARDL Model, 2004–2025

Iqbal Hashem Mutashar, Afiefa B. Showket AL-Lami — Wed, 10 Jun 2026 00:00:00 +0000

General Background: Research productivity is an important indicator of university performance and knowledge creation. Specific Background: Despite rising higher education expenditure, enrollment, and institutional expansion in Iraq during 2004–2025, research output growth remained relatively limited. Knowledge Gap: Previous studies have not developed a sector-specific measure of institutional deterioration in Iraqi higher education or examined its asymmetric relationship with research output. Aims: This study analyzes the roles of institutional integrity, credential quality, and public expenditure in determining university research output using a NARDL approach and a newly developed Credential Integrity Erosion Index (CIEI). Results: The findings indicate cointegration among the variables and show that institutional integrity and credential quality have stronger associations with research productivity than public expenditure. Institutional deterioration also generates larger and more persistent output losses than institutional improvement can restore. Novelty: The study introduces the CIEI and applies an asymmetric NARDL framework to Iraqi higher education. Implications: Improving institutional quality and credential verification systems is more critical than increasing expenditure alone for strengthening university research productivity.

Highlights:

• Institutional integrity and credential quality exhibit stronger relationships with research productivity than funding levels.

• Institutional deterioration produces larger and more persistent publication losses than equivalent institutional improvements can recover.

• The Credential Integrity Erosion Index offers a sector-specific framework for evaluating academic credential erosion in higher education.

Keywords: Institutional Integrity, Credential Quality, Research Productivity, NARDL Model, Higher Education Economics

State Financial Audit Accountability Through Indonesia Audit Board Mechanisms

Hasan Basri, Khusnul Hitaminah, Mohammad Anton Suryadi — Thu, 04 Jun 2026 00:00:00 +0000

General Background State financial management requires accountability, transparency, and independent oversight to support good governance. Specific Background In Indonesia, the Audit Board of Indonesia or BPK has constitutional authority to audit the management and accountability of state finances through financial audits, performance audits, and audits with specific objectives. Knowledge Gap Although the legal framework for state financial audits is comprehensively regulated, the implementation of audit recommendations still raises concerns regarding accountability and transparency in public financial governance. Aims This study analyzes the legal framework governing BPK’s state financial audit mechanism and examines its role in supporting accountable and transparent state financial management. Results The findings show that BPK’s authority is firmly regulated in the 1945 Constitution, Law Number 15 of 2004, and Law Number 15 of 2006. These regulations establish BPK as an independent and objective external audit institution. However, implementation remains limited by insufficient follow-up on audit results, weak inter-agency coordination, and inadequate public access to audit information. Novelty This study clarifies the relationship between constitutional audit authority, legal audit procedures, and practical barriers in state financial accountability. Implications Stronger external oversight, firmer follow-up mechanisms, better institutional coordination, and wider public transparency are needed to ensure that BPK audits support clean, transparent, and accountable financial governance.

Highlights:

The legal framework is constitutionally strong and comprehensive.
Recurrent findings indicate weak recommendation enforcement.
Coordination and public access remain critical implementation issues.

Keywords: Audit Board of Indonesia (BPK), State Financial Audit, Accountability, Transparency, Legal Effectiveness.

Gaps in Constitutional Protection of Land Rights Due to Coastal Erosion

Siti Aura Fadhillah, Mia Hadiati — Wed, 03 Jun 2026 00:00:00 +0000

General Background Property ownership is a fundamental constitutional concern within the rule of law and welfare state framework. Specific Background Coastal abrasion can permanently eliminate physical land, causing environmental damage and legal uncertainty for communities whose ownership depends on the existence of land as a legal object. Knowledge Gap Existing regulations have not fully resolved uncertainty regarding land status, compensation mechanisms, and state responsibility for restoring affected community rights. Aims This study analyzes the urgency of fulfilling citizens’ constitutional rights in protecting land ownership affected by coastal abrasion. Results The study finds that the state has a constitutional obligation to provide preventive and remedial legal protection through coastal management policies, mitigation, compensation, relocation, and legal certainty regarding land ownership. Novelty The study positions land loss caused by abrasion as an urgent constitutional issue rather than only an environmental or agrarian problem. Implications Comprehensive legal policy is required to realize justice, legal certainty, and community welfare.

Highlights:

Physical disappearance of parcels creates uncertainty over ownership status.
Affected communities require compensation, relocation, mitigation, and restoration mechanisms.
State responsibility remains central to justice and welfare.

Keywords: Constitutional Rights, Coastal Erosion, Land Ownership Rights, Legal Protection, Welfare State.

Worker Wage Priority in Indonesian Corporate Bankruptcy Proceedings

Rinoa Najwa Aurora Nindha Senduk, Ariawan Gunadi — Mon, 08 Jun 2026 00:00:00 +0000

General Background Employment rights require strong legal protection when business failure disrupts livelihoods and statutory entitlements. Specific Background In company insolvency, employees often face unpaid salaries, severance pay, and other employment-related claims while asset distribution is managed through bankruptcy proceedings. Knowledge Gap Although national regulations place employees as preferred creditors and Constitutional Court Decision Number 67/PUU-XI/2013 strengthens salary payment priority, implementation still faces unresolved practical barriers. Aims This study analyzes legal protection for employees in company insolvency and examines obstacles affecting the fulfillment of employment rights. Results The findings show that protection is normatively regulated through constitutional provisions, manpower law, job creation law, and bankruptcy law. Employees are recognized as preferred creditors whose salaries and related entitlements should receive priority. However, implementation is constrained by conflicts between labor and bankruptcy norms, insufficient bankruptcy assets, lengthy proceedings, weak trustee supervision, and limited employee understanding of legal rights. Novelty This study highlights the gap between normative creditor preference and actual rights fulfillment in insolvency practice. Implications Regulatory harmonization, stronger supervision, and clearer legal certainty are required to ensure fair payment of employment entitlements.

Highlights:

Employees are legally positioned above ordinary claimants.
Asset shortages and long proceedings delay entitlement fulfillment.
Harmonized rules and stronger trustee monitoring are necessary.

Keywords: Legal Protection, Workers, Corporate Bankruptcy.

A Legal Review of the Protection of Civil Servants Regarding the Annulment of Dismissal Without Honor Decisions by the Administrative Court

Safira Dina Fakhirah, Bayu Prasetyo, Elviandri Elviandri — Wed, 10 Jun 2026 00:00:00 +0000

General Background Civil servants hold a central position in public administration, yet dishonourable discharge decisions must comply with legality, justice, and good governance principles. Specific Background This study examines the annulment of State Administrative Decisions concerning dishonourable dismissal of Civil Servants by the State Administrative Court in Decisions Number 45/G/2018/PTUN.SMD and 65/G/2019/PTUN.SMD. Knowledge Gap Previous studies have largely discussed the normative basis of civil servant dismissal, while limited attention has been given to legal protection, legal certainty, justice, and the nonretroactivity principle in annulled dismissal decisions. Aims The study aims to analyze the forms of legal protection for Civil Servants following the annulment of dishonourable dismissal decisions and to assess whether such annulment reflects legal certainty and justice within administrative law. Results The findings show that both dismissal decisions contained procedural and substantive defects because they were issued without careful consideration of the plaintiffs’ prior administrative status, including reinstatement, continued employment, salary recognition, and promotion. Novelty This study specifically links the annulment of dishonourable dismissal decisions with preventive and repressive legal protection, the General Principles of Good Governance, and the prohibition of retroactive administrative decisions. Implications The findings underline the need for clearer technical guidelines, careful administrative examination, and consistent personnel governance to prevent legally defective decisions and future employment disputes.

Highlights:

KTUN PTDH contained procedural and substantive defects in both examined cases.
AAUPB requires careful, proportional, and consistent decision-making by personnel authorities.
Prior reinstatement, continued employment, and promotion must be considered before PTDH issuance.

Keywords: Legal Protection, State Administrative Decisions, Dishonorable Dismissa, State Administrative Court, Civil Servants.

Investor Status Weakens the Application of Electronic Transaction Fraud Liability

Muhammad Vicry, R. Rahaditya — Tue, 09 Jun 2026 00:00:00 +0000

General Background: The rapid development of information technology has expanded digital investment activities through electronic platforms, including Telegram, while simultaneously increasing the occurrence of fraudulent investment schemes. Specific Background: Indonesian law criminalizes the dissemination of false and misleading information that causes consumer losses in electronic transactions under Article 28(1) of the Electronic Information and Transactions Law. Knowledge Gap: Despite judicial findings regarding misleading information and financial losses, the legal qualification of victims as consumers in fraudulent digital investment cases remains insufficiently examined. Aims: This study analyzes the application of the element of “consumer losses in electronic transactions” in Decision Number 534/Pid.Sus/2023/PN.Jkt.Brt and examines whether victims of the Telegram-based “LAMBE CAPITAL” investment scheme qualify as consumers under Article 28(1) of the Electronic Information and Transactions Law. Results: Using normative legal research with statutory and case approaches, the study finds that the court successfully established the dissemination of false and misleading information through electronic media and the existence of victim losses. However, the judicial reasoning did not comprehensively address the legal status of the victims. The factual relationship between the parties reflected an investment arrangement involving capital placement for profit rather than a consumer transaction involving end-users of goods or services. Novelty: This study provides a focused legal assessment of the distinction between investor and consumer status in applying Article 28(1) of the Electronic Information and Transactions Law. Implications: The findings indicate that the application of the consumer loss element remains legally debatable because the victims are more appropriately categorized as investors than consumers.

Highlights:

Judicial reasoning established misleading digital information and resulting financial harm but provided limited examination of victim classification.
The legal relationship primarily reflected capital placement for profit-seeking activities rather than end-user participation in goods or services.
Classification of victims as investors raises questions regarding fulfillment of the statutory requirement concerning consumer losses.

Keywords: Fraudulent Investment, ITE Law, Electronic Transactions, Consumer, Telegram

Online Gambling Promotion Liability under Indonesian Electronic Information Law

Sheilla Virginia Andreyn, Hery Firmansyah — Mon, 08 Jun 2026 00:00:00 +0000

General Background Digital technology and social media have reshaped public interaction while also creating new forms of cybercrime. Specific Background One growing legal issue is the promotion of online gambling websites through social media platforms using links, referrals, endorsements, and disguised digital content. Knowledge Gap Legal uncertainty remains regarding the scope of distributing, transmitting, and making accessible gambling-related electronic information, especially for influencers, affiliates, content creators, and other third parties. Aims This study analyzes the regulation of online gambling website promotion under the Electronic Information and Transactions Law and examines criminal liability for parties involved in disseminating digital gambling content. Results Promotion through social media can be classified as a criminal offense under Article 27 paragraph (2) in conjunction with Article 45 paragraph (3), with liability extending beyond operators to knowing participants. Novelty The study clarifies that digital promotion functions as part of gambling-content dissemination in cyber law. Implications Regulatory strengthening, cyber enforcement optimization, and platform supervision are needed to create safer digital space.

Highlights:

Disseminating betting content can satisfy distribution, transmission, and accessibility elements.
Liability extends to influencers, affiliates, creators, and knowing participants.
Anonymous accounts, foreign servers, disguised content, and evidentiary complexity hinder enforcement.

Keywords: Online Gambling, Social Media, Cybercrime, Criminal Liability, Electronic Information and Transactions Law.