masriali@unsyiah.ac.id Banda Aceh, Indonesia
Open Access Published: May 1, 2026

Vol. 5 No. 1 (2026): MAY

Issue Specifications:
5
Volume
1
Issue
2026
Year
Cover JLE Volume 5 Nomor 1 Mei 2026

Issue Description / Editorial Note

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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6
Articles
2.168
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2.166
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Table of Contents

6 Articles

Articles

Kepastian Hukum terhadap Praktik Gesek Tunai Kartu Kredit

Dewi Rosmalasari, Nin Yasmine Lisasih (Author)
Dewi Rosmalasari: Universitas Esa Unggul
Nin Yasmine Lisasih: Universitas Esa Unggul
pp. 1-9 363 views 845 galley views DOI: 10.56347/jle.v5i1.395

Marriage Dispensation Orders: Judicial Product or State Administrative Decision

Lely Mahartina Khoiru Ummah, Lilia Prasastiningtyas (Author)
Lely Mahartina Khoiru Ummah: Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo
Lilia Prasastiningtyas: Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo
pp. 10-19 289 views 188 galley views 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)
Tribowo Rachmat Fauzan: Universitas Padjadjaran
Ajeung Syilva Syara Noor Silmi Sudrajat: STAI Al-Falah
pp. 20-30 350 views 157 galley views 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)
Faridz Maulana Arif: Universitas Pasundan
Fauzan Ali Nursya’bani: Universitas Pasundan
Muhammad Afif: Universitas Pasundan
Muhammad Ikhsan Al Anshori: Universitas Pasundan
Rakha Al Gifhari Budiman: Universitas Pasundan
Rakha Ariyadi Pratama: Universitas Pasundan
pp. 31-40 245 views 185 galley views DOI: 10.56347/jle.v5i1.427

Perizinan Berusaha dalam Perspektif Hukum Administrasi Negara dan Ekonomi

Zulfikar Ali, Intan Meitasari, Yuniwati Yuniwati (Author)
Zulfikar Ali: Institut Informatika dan Bisnis Darmajaya
Intan Meitasari: Institut Informatika dan Bisnis Darmajaya
Yuniwati Yuniwati: Institut Informatika dan Bisnis Darmajaya
pp. 41-49 295 views 467 galley views 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)
Achiruddin Siregar: Sekolah Tinggi Ilmu Ekonomi Professional Manajemen College Indonesia
Moh. Zaini: STIE Bakti Bangsa
Dwi Wahyono: Universitas Abdul Azis Lamadjido
Yuni Candra: Universitas Tamansiswa Padang
Dikdik Purwadisastra: Universitas Informatika dan Bisnis Indonesia
pp. 50-60 626 views 324 galley views DOI: 10.56347/jle.v5i1.424