cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mochammad Tanzil Multazam
Contact Email
tanzilmultazam@umsida.ac.id
Phone
-
Journal Mail Official
p3i@umsida.ac.id
Editorial Address
Universitas Muhammadiyah Sidoarjo Majapahit 666 B, Sidoarjo, East Java Indonesia
Location
Kab. sidoarjo,
Jawa timur
INDONESIA
Indonesian Journal of Law and Economics Review
Published by Universitas Muhammadiyah Sidoarjo
ISSN : -     EISSN : 25989928     DOI : https://doi.org/10.21070/ijler
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
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.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
 1 
Search results for , issue "Vol 1 No 4 (2018): August" : 5 Documents clear
Perception of E-Budgeting Implementation Alfi Eka Zulfiani; Sarwenda Biduri
Indonesian Journal of Law and Economics Review Vol 1 No 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (57.246 KB) | DOI: 10.21070/ijler.v2i2.84

Abstract

This study aims to determine the influence of system quality, information quality and quality of human resources on the implementation of e-budgeting in Sidoarjo Regency. This study uses a quantitative method with a questionnaire as a research instrument. The sample used was 10 OPD in Sidoarjo Regency. The sampling technique in this study used purposive sampling. The data analysis technique used is validity test, reliability test and classic assumption test while the hypothesis testing in this study uses multiple linear regression analysis. The results of the research obtained based on the validity test and reliability test showed that all questions were declared valid and reliable. The results of the analysis show that the quality of the system partially influences the implementation of e-budgeting. The quality of human resources partially influences the implementation of e- budgeting. While the quality of information does not partially affect the implementation of e-budgeting.
Analysis of the Application of Accounting Information Systems for Cash Sales and Cash Receipts in the Company Ali Maskur; Sigit Hermawan
Indonesian Journal of Law and Economics Review Vol 1 No 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (19.063 KB) | DOI: 10.21070/ijler.v2i2.86

Abstract

The research belongs to the type of qualitative research, involving 3 informants as the main data source which is the leader and the staff at the CV. Sumber Abadi DeterSystem and cash receipts an the continuity of the performance process in the company CV. Sumber Abadi Determination of informant was chosen according to the relationship with the title of the researcher by making observation first in all the scope of the leadership and company staff CV. Sumber Abadi. The analysis tools used are data collection, data reduction, data display, and conclusion by paying attention to the data validity test equipment which includes credibility test, transferability test, dependability test, and confirmability test. The results of this study indicate the development of concept and theories that already exist in the accounting aspects of loading; 1) the existence of functions related to accounting information system for cash sales and cash receipt at CV. Sumber Abadi, cash receipt staff, the function of gunang employes, the accounting, function. 2) there are documents that are used such as order and sales note. 3) reports used are sales recap, card stock, credit card, proof of deposit and HPP recap. 4) the notes used are sales record and petty cash book records. And with the control starting from the elements of the organization authorization system, elements of healthy, practices up to the process of the system running
The Influence of Human Resources, Utilization of Information Technology, and Understanding of Accrual-Based Accounting on the Quality of Financial Reports Alif Kharisma Elmas; Sarwenda Biduri
Indonesian Journal of Law and Economics Review Vol 1 No 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (27.149 KB) | DOI: 10.21070/ijler.v2i2.87

Abstract

This study aims to determine the effect of human resources (X1) on the use of information technology (X2) and the understanding of accrual-based accounting (X3) on the quality of financial statements (Y) in the Sidoarjo regency government. This study uses quantitative research methods. The sample in this study were 31 respondents with the slovin formula sampling technique. The analytical tool used is the analysis of multiple linear regression tests, t test, F test and coefficient of determination (R²) using SPSS 18 software applications. The results of this study indicate that the tested data is valid and reliable. Based on the t test and the F test, it shows that human resources, the use of information technology and the understanding of accrual-based accounting have a partial or simultaneous effect on the quality of local government financial reports. Variables of human resources, utilization of information technology, and understanding of accrual- based accounting have an influence on the quality of financial statements of 37.5% while the remaining 62.5% is explained by other variables.
Comparison of the Accuracy of Capital Asset Pricing Model (CAPM) and Abitrage Pricing Theory (Apt) in Predicting LQ45 Stock Returns Alis Setya Wati; Wiwit Hariyanto
Indonesian Journal of Law and Economics Review Vol 1 No 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.44 KB) | DOI: 10.21070/ijler.v2i2.88

Abstract

This study aims to determine which method is more appropriate in predicting LQ45 stock returns (2015-2017 period). The accuracy of the CAPM method and the APT method is measured by Mean Absolute Deviation (MAD). This research uses quantitative methods with purposive sampling tech- nique. The population used in this study were all company shares listed in the LQ45 Index and obtained 32 shares for the LQ45 Index which was used as the research sample. The accuracy of the CAPM and APT models is measured through MAD (Mean Absolute Deviation), while the independent sample t-test is used to compare the accuracy between the CAPM method and the APT method. The results showed that the CAPM method was more appropriate than the APT method in predicting LQ45 stock returns because the value of MADCAPM was smaller than the average MADAPT, namely MADCAPM (0.0004) < MADAPT 0.0113, and based on the results of different test independent sample t-test with SPSS H0 is rejected and Ha is accepted, there is a difference in accuracy because the Sig value is smaller than the significance level (5%), namely Sig = 0,000 < 0.05.
The Effect of Operating Costs and Tax Expense on Net Profitability with Inventory as a Moderating Variable of Food and Beverage Companies listed on the IDX in 2014-2016 Andi Purdiansyah; Nurasik Nurasik
Indonesian Journal of Law and Economics Review Vol 1 No 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (33.918 KB) | DOI: 10.21070/ijler.v2i2.89

Abstract

This study aims to in order to understand the the influence of the operational costs and the a heavy tax load against on wednesday its net profit, as well as the influence the operational costs and the a heavy tax load with supplies as pemoderasi on corporations foods and beverages in bei years 2014-2016. This research including the kind of research quantitative, with a population of the situation in the whole the food companies and strong drink he shall to that it is listed on a stock exchange a period of 2014-2016 with the total number of 16 companies. Sample the determination of the agent have been carried out with a method of purposive the sampling method of and obtained samples from 13 companies. An instrument of analysis that was used are analyzed to classical economic assumptions agreed to at, the regression coefficient of multiple linear, the test and been approved t and test it moderated regression analysis (MRA) by the use of the program spss version 20 for windows. The results of the study suggests that; 1) the cost of operational significant to net profit company, 2) the tax charges significant to net profit company, 3) supplies capable of strengthen the influence of between the cost of operational to net profit company, and 4) supplies strengthen the influence of between the tax charges against net profit company the food companies and strong drink he shall to that it is listed in the indonesia stock exchange years 2014-2016

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol 18 No 4 (2023): November Vol 18 No 3 (2023): August Vol 18 No 2 (2023): May Vol 18 No 1 (2023): February Vol 17 (2022): November Vol 16 (2022): August Vol 15 (2022): May Vol 14 (2022): February Vol 13 (2021): November Vol 12 (2021): August Vol 11 (2021): May Vol 10 (2021): February Vol 9 (2020): November Vol 8 (2020): August Vol 7 (2020): May Vol 6 (2020): February Vol 2 No 2 (2019): February Vol 5 (2019): November Vol 4 (2019): August Vol 3 (2019): May Vol 2 No 1 (2018): November Vol 1 No 4 (2018): August Vol 1 No 3 (2018): May Vol 1 No 2 (2018): February Vol 1 No 1 (2017): November More Issue