Vol. 5 No. 1 (2026): MAY

Cover JLE Volume 5 Nomor 1 Mei 2026

Vol. 5 No. 1 (2026): MAY

The May 2026 issue of the Journal of Law and Economics features six studies examining legal and economic challenges in Indonesia. Articles analyze the legal certainty surrounding credit card cash advance (gesek tunai) practices and the juridical classification of marriage dispensation orders as either judicial products or state administrative decisions. Business and supply chain research investigates the interplay between halal operations management and supply chain integration on logistics performance among SMEs in West Java. Tax compliance studies examine taxpayer understanding and adherence to Value Added Tax (VAT) and Income Tax Article 21 regulations in West Java. Administrative law research further explores business licensing frameworks through the perspectives of state administrative law and economics. This issue also includes a study on the effect of social media, marketing communications, and customer reviews on e-commerce purchasing decisions among Generation Z students at private universities in Medan City, which finds that all three variables exert a positive and significant influence on purchasing decisions — both partially and simultaneously — with customer reviews emerging as the most dominant predictor. These studies collectively call for substantive reforms across legal systems, tax administration, halal supply chain governance, business regulatory frameworks, and digital marketing strategy in Indonesia.

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Table of Contents

Articles

Kepastian Hukum terhadap Praktik Gesek Tunai Kartu Kredit

Dewi Rosmalasari, Nin Yasmine Lisasih (Author)
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  • Dewi Rosmalasari: Universitas Esa Unggul, Indonesia.
  • Nin Yasmine Lisasih: Universitas Esa Unggul, Indonesia.
Pages: 1-9, Views: 167, Downloads: 244, DOI: 10.56347/jle.v5i1.395

Marriage Dispensation Orders: Judicial Product or State Administrative Decision

Lely Mahartina Khoiru Ummah, Lilia Prasastiningtyas (Author)
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  • Lely Mahartina Khoiru Ummah: Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo, Indonesia.
  • Lilia Prasastiningtyas: Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo, Indonesia.
Pages: 10-19, Views: 104, Downloads: 54, DOI: 10.56347/jle.v5i1.417

The Interplay of Halal Operations Management and Supply Chain Integration on Logistics Performance in West Java's SMEs

Tribowo Rachmat Fauzan, Ajeung Syilva Syara Noor Silmi Sudrajat (Author)
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  • Tribowo Rachmat Fauzan: Universitas Padjadjaran, Indonesia.
  • Ajeung Syilva Syara Noor Silmi Sudrajat: STAI Al-Falah, Indonesia.
Pages: 20-30, Views: 21, Downloads: 3, DOI: 10.56347/jle.v5i1.421

Pemahaman dan Kepatuhan Wajib Pajak terhadap PPN dan PPh Pasal 21 di Jawa Barat

Faridz Maulana Arif, Fauzan Ali Nursya’bani, Muhammad Afif, Muhammad Ikhsan Al Anshori, Rakha Al Gifhari Budiman, Rakha Ariyadi Pratama (Author)
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  • Faridz Maulana Arif: Universitas Pasundan, Indonesia.
  • Fauzan Ali Nursya’bani: Universitas Pasundan, Indonesia.
  • Muhammad Afif: Universitas Pasundan, Indonesia.
  • Muhammad Ikhsan Al Anshori: Universitas Pasundan, Indonesia.
  • Rakha Al Gifhari Budiman: Universitas Pasundan, Indonesia.
  • Rakha Ariyadi Pratama: Universitas Pasundan, Indonesia.
Pages: 31-40, Views: 17, Downloads: 5, DOI: 10.56347/jle.v5i1.427

Perizinan Berusaha dalam Perspektif Hukum Administrasi Negara dan Ekonomi

Zulfikar Ali, Intan Meitasari, Yuniwati Yuniwati (Author)
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  • Zulfikar Ali: Institut Informatika dan Bisnis Darmajaya, Indonesia.
  • Intan Meitasari: Institut Informatika dan Bisnis Darmajaya, Indonesia.
  • Yuniwati Yuniwati: Institut Informatika dan Bisnis Darmajaya, Indonesia.
Pages: 41-49, Views: 14, Downloads: 6, DOI: 10.56347/jle.v5i1.426

The Effect of Social Media, Marketing Communication, and Customer Reviews on Purchasing Decisions in E-Commerce among Generation Z Students in Medan City

Achiruddin Siregar, Moh. Zaini, Dwi Wahyono, Yuni Candra, Dikdik Purwadisastra (Author)
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  • Achiruddin Siregar: Sekolah Tinggi Ilmu Ekonomi Professional Manajemen College Indonesia, Indonesia.
  • Moh. Zaini: STIE Bakti Bangsa, Indonesia.
  • Dwi Wahyono: Universitas Abdul Azis Lamadjido, Indonesia.
  • Yuni Candra: Universitas Tamansiswa Padang, Indonesia.
  • Dikdik Purwadisastra: Universitas Informatika dan Bisnis Indonesia, Indonesia.
Pages: 50-60, Views: 32, Downloads: 17, DOI: 10.56347/jle.v5i1.424