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Indonesian Journal of Law and Economics Review

ijler
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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 328 Documents

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Analysis of the Implementation of Musyarakah Financing Based on the Standard Book of Musyarakah Products at BPRS Baktimakmur Indah Branch Sepanjang Badruzzaman; Fitri Nur Latifah
Indonesian Journal of Law and Economics Review Vol 12 (2021): August
Publisher : Universitas Muhammadiyah Sidoarjo

The musyarakah financing product is a competitive flagship product of Bank Pembiayaan Rakyat Syariah (BPRS) which has not growth yet as like as other financing products. The lack of development of musyarakah financing products has caused BPRS to have more products based on fixed income financing which is similar to the conventional pattern that uses a fixed income structure. PT. BPRS Baktimakmur Indah is the largest BPRS It has assets Rp 163,147,899,000 and the financing provided has Rp 126,807,530 as of December 31, 2019. This research was conducted at BPRS Baktimakmur Indah Cabang Sepanjang Sidoarjo that located at Jln. Raya Bebekan No.21 Sepanjang kecamatan Taman, Kabupaten Sidoarjo. The purpose of this study was to analyze the implementation of musyarakah financing based on the standard book of musyarakah products published by Otoritas Jasa Keuangan (OJK). By using qualitative research methods through a phenomenological paradigm approach that requires researching a natural setting, with observation data collection techniques, direct interviews and literature from companies to support data needs. After the research was conducted, it was found that the BPRS Baktimakmur Indah Cabang Sepanjang had implemented musyarakah financing in accordance with the standard book of musyarakah products issued by Otoritas Jasa Keuangan (OJK).

Improvement Of School Image And Student Parents' Interest To Choose A School Influenced By Product Strategies, Promotions And Prices In Sd Muhammadiyah 5 Porong Kusnaini Sulchan; Hadiah Fitriyah Rizal
Indonesian Journal of Law and Economics Review Vol 12 (2021): August
Publisher : Universitas Muhammadiyah Sidoarjo

The research objectives of this thesis are to find out and analyze products, promotions and prices that affect the school's image, parents' interest in choosing schools and to find out and analyze school image as a mediator variable capable of influencing the relationship between product, promotion, price and parents' interest in choosing schools at SD Muhammadiyah 5 Porong. This research belongs to the type of quantitative research and uses descriptive statistical analysis. Researching on a particular population or sample. Data collection using a limited questionnaire method. Respondents were the guardians of the students of SD Muhammadiyah 5 Porong as many as 125 people. Validity test analysis. To test the validity and reliability of the data, the researcher used the W-Start program. Hypothesis test analysis. Analysis of the relationship between variables will be carried out by path analysis assisted by the SPSS version 21 windows program. The results of the SPSS program analysis show that the influence of Product, Promotion, and Price Factors together in creating School Image is 65%. Meanwhile, the other 35% are influenced by other factors.

Analysis of Factors Affecting Disclosure of Islamic Social Reporting (ISR) Adila Inas Daniyati; Wiwit Hariyanto
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

This.study aims to.determine.the effect of Company Size (Return), Return On Assets (ROA), Debt to EquityRatio (DER) on the disclosure of Islamic Social Reporting (ISR) partially and simultaneously on companies recorded in the JII (Jakarta Islamic Index) period 2015-2017 with 19 companies.This study uses a quantitative approach. By using secondary data where data collection is on the IDX of the Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is done by tracing financial reports, annual reports and ongoing.reports or company social information selected as samples. The results of this study state that partially the company size variable (size), and Return on Assets (ROA) have a significant effect on ISR disclosure while the Debt to Equity Ratio (DER) variable does not significantly influenceISR disclosure. Simultaneously the company size variable (size), return on assets (ROA) and Debt to Equity Ratio (DER) affect the ISR disclosure.

The Effect of Deferred Tax and Tax To Book Ratio on the Company's Financial Performance Afik Amaliyah; Herman Ernandi
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of Deferred Taxes and Tax to Book Ratio on Corporate Financial Performance in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) either partially or simultaneously. This study uses quantitative data with secondary data collection techniques. The population in this study is the chemical sub-sector companies listed on the Indonesia Stock Exchange from 2012 to 2016. While the sample of this study was determined by purposive sampling method and obtained 10 sample companies. The analytical method used is multiple linear regression analysis. Based on the results of this study, the results of (1) Deferred Tax have an effect on the Company's Financial Performance, with the results of the t test amounting to 0.014. (2) Tax to Book Ratio affects the Company's Financial Performance, with the results of the t test equal to 0.008. (3) and deferred tax and tax to book ratio have a significant effect on the company's financial performance with the results of the F statistic test of 0.001.

The Effect of Environmental Accounting Disclosures on Financial Performance and Stock Performance Afinia Arini Mashudi; Nurasik Nurasik
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

The aim of this research is to know and analyze the effect of Enviromental Accounting Disclosures on Financial Performance and Stock Performance. The sample of company in this research is company in the general mining sector and plantation sector which are registered in Bursa Efek Indonesia. Based on the problem on this research, then the type of this research is uses quantitative research. The statistical technique that used to verify hypothesis is simple linear regression. The samples were taken purposively as many as 9 sample companies that consist of 5 companies of general mining sector and 4 companies of plantation sector. The result of this research stated that the disclosure of enviromental accounting has a significant effect on company performance because of the significance value is below 0.05 percents. The disclosure of enviromental accounting has no significant effect on stock performance because of the significance value is above 0.05 percents.

Effect of Operating Costs, Sales Volume, Working Capital and Assets Turnover on Net Profit Ainun Fais; Imelda Dian
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of operating expenses on net income, sales volume on net income, working capital on net income, asset turnover on net income and operating costs, sales volume, working capital and asset turnover simultaneously affecting the net income of food companies and beverages listed on the IDX for the 2014-2016 period. This research is a type of quantitative research, with the number of samples used, namely 10 food and beverage companies listed on the Stock Exchange for the 2014-2016 period. The analytical tool used is the analysis of multiple linear regression tests, coefficient of determination (R2), t test, F test and classic assumption test using SPSS version 20 for windows. The results of the study show that; 1) operational costs have a significant effect on net income, 2) sales volume has a significant effect on net income, 3) working capital has a significant effect on net income, 4) asset turnover has a significant effect on net income, and operating costs, sales volume, capital work and asset turnover have a significant effect on the net income of the company and beverages on the IDX for the period 2014-2016.

Effect of Managerial Ownership Structure, Leverage, and Firm Size on Accounting Conservatism Albiansa Febrianto; Nurasik Nurasik
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

This research was conducted to analyze the effect of Managerial Ownership with Accounting Conservatism at Mining companies listed on BEI period 2014-2016; analyze the effect of Leverage with Accounting Conservatism on Mining companies listed on the IDX for the periode2014-2016; as well as analyzing the effect of Company Size with Accounting Conservatism on Mining companies listed on BEI period 2014-2016; This research is a type of quantitative research, with the overall population of mining companies listed on the Stock Exchange in the 2014-2016 period with a total of 39 companies. Determination of the sample was done by purposive sampling method and obtained sample of 18 companies. The analytical tool used is classical assumption analysis, multiple linear regression coefficient, determination coefficient, t test and F test using SPSS version 20 for windows. The result of the research shows that managerial ownership variables significantly influence accounting conservatism variables in mining companies listed in BEI period 2014-2016; leverage variables significantly influence the variables of accounting conservatism in mining companies listed on the BEI period 2014-2016; and firm size variables significantly influence the variables of accounting conservatism in mining companies listed on the BEI period 2014-2016.

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

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

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

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.

Page 11 of 33 | Total Record : 328

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Jawa timur

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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