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INDONESIA
Agregat: Jurnal Ekonomi dan Bisnis
Published by Universitas Muhammadiyah Prof. Dr. Hamka
ISSN : 25495658     EISSN : 25497243     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is issued two times annually, i.e., in March, and September.
Arjuna Subject : -
Articles 16 Documents
 1   2 
Search results for , issue "vol. 10 no. 2 (2026)" : 16 Documents clear
Analysis of Financial Performance on Stock Prices with Dividend Policy as a Moderation Factor Gladisya Zafira Azzahra; Naelati Tubastuvi; Wida Purwidianti; Alfato Yusnar Kharismasyah
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/21791

Abstract

This study aimed to analyze the effects of ROE, CR, DER, and TATO on stock prices, with dividend policy as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was determined using a purposive sampling approach. Out of 131 listed firms, 33 companies met the criteria, yielding 132 firm-year observations.  A quantitative approach was applied through panel data regression using STATA 17. The results show that ROE, CR, and TATO have no effect, while DER has a positive effect on stock prices. DPR does not moderate the effects of ROE, CR, and TATO, but weakens the effect of DER. These findings indicate that investors pay more attention to capital structure than to other financial ratios and dividend policy in making investment decisions. Future research is recommended to include additional variables and expand the research period and sectors to obtain more comprehensive results
Development Analysis of Public Electric Vehicle Charging Station in Indonesia Using Ecosystem Pie Model and Triple Layered Business Model Canvas Fredicia Angelia Kezia Boanito Sirait; Joko Siswanto
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23384

Abstract

Accelerating the adoption of electric vehicles is a crucial strategy for Indonesia to achieve its 2060 Net Zero Emission goal. One of the driving factors behind this transition is the development of Public Electric Vehicle Charging Stations (PEVCS). However, the existing PEVCS infrastructure in Indonesia does not yet fully prioritize interoperability and sustainability. This research presents the results of a literature review and field study aimed at developing an integrated and sustainable PEVCS business model, using the Ecosystem Pie Model and the Triple Layered Business Model Canvas. This study adopts a qualitative case study approach involving three PEVCS ecosystem entities in Indonesia. The findings of this study represented the first stage in developing an integrated and sustainable PEVCS business model, providing insights into the roles of entities and value creation mechanisms within the ecosystem
Job Satisfaction Factors of Shopee Food Drivers in Surabaya Kania Luthfiyyah; Ika Korika Swasti
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23472

Abstract

The long term sustainability of app based food delivery operations is closely linked to the level of satisfaction experienced by driver-partners. However, there is still limited understanding of the specific factors that shape this condition, particularly among freelancers who rely on digital platforms. This study was conducted to examine the factors influencing job satisfaction among Shopee Food drivers operating in Surabaya. Using a quantitative design, the study involved 120 active drivers selected through a non-probability convenience sampling technique. Information was obtained through a survey instrument and processed using Partial Least Squares Structural Equation Modeling supported by SmartPLS version 3 software. The results indicate that compensation, operational support systems, and work motivation significantly contribute to the satisfaction level of Shopee Food drivers in Surabaya. These results suggest that platform providers should optimize mechanisms that influence partner income and improve motivational support as essential steps to maintain consistent driver satisfaction over time.
The Mediating Role of Product Quality in The Relationship Between Price and Purchase Decisions on Tiktok Shop Lora Ekana Nainggolan; Nana Triapnita Nainggolan; Robert Tua Siregar
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23689

Abstract

This study aims to analyze the influence of price on consumer purchase decisions, analyze the influence of price on product quality and analyze the influence of product quality on purchase decisions, analyzing the role of product quality in mediating the influence of price on consumer decisions. This study uses a quantitative approach with a survey design through a google form of 111 respondents. The sample determination technique is purposive sampling where respondents have age criteria over 17 years old who purchase products through Tiktok Shop, questionnaire collection time for two months and who are domiciled in Pematangsiantar City. From the results of this research's analysis, it was obtained that price has a significant positive effect on partial purchase decisions. Price has a significant positive effect on product quality partially, product quality has a significant positive effect on partial purchase decisions, product quality is able to mediate the influence of price on purchase decisions
Fraud Heptagon and Fraudulent Financial Reporting: The Moderating Role of Internal Control Atta Putra Harjanto; Muhammad Roihan Nursyifa
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23804

Abstract

This study examines the effect of the seven elements of the Fraud Heptagon model (pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed) on fraudulent financial reporting, with the Internal Control System (ICS) as a moderating variable. The sample was selected using purposive sampling, comprising 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2025 (259 company-year observations). Hypotheses were tested using fixed-effects panel regression with cluster-robust standard errors. Six elements (pressure, opportunity, rationalization, arrogance, ignorance, and greed) significantly influence fraudulent financial reporting, albeit with varying directional effects. Only capability exhibits a non-significant effect. Furthermore, the ICS exerts a direct negative effect on financial reporting fraud and consistently moderates the relationship between all seven heptagon elements and fraudulent reporting. These findings demonstrate that an effective ICS genuinely suppresses fraudulent practices rather than operating as a mere compliance formality, confirming the Fraud Heptagon as a highly relevant framework for fraud detection in manufacturing firms
Do ESG Perceptions Discipline Irrational Investing Among Generation Z Investors? Andien Kirana Priliyanti; Baldric Siregar; Miswanto; Frasto Biyanto
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23910

Abstract

This study aims to examine the effects of herding behavior, overconfidence bias, and loss aversion bias on the investment decisions of Generation Z investors in Indonesia and to investigate the moderating role of Environmental, Social, and Governance (ESG) perception. A quantitative approach with an associative-causal survey design was employed. Data were collected from Indonesian Generation Z investors using purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that herding behavior and overconfidence bias positively influence investment decisions, whereas loss aversion bias has no significant effect. ESG perception moderates the effects of overconfidence bias and loss aversion bias but does not moderate the effect of herding behavior. These findings suggest that ESG perception selectively moderates behavioral biases, with implications for ESG literacy and investment decision-making among Generation Z investors
Education Expenditure, Social Protection Expenditure, and Poverty: The Moderating Role of Iepk in Achieving SDG 1 Outcomes Elvira Febriana M; Muhammad Din; Annastry Widyakusuma; Sugianto Sugianto
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23930

Abstract

This study examines the effects of education expenditure and social protection expenditure on poverty as an SDG 1 (No Poverty) outcome and investigates the moderating role of the Corruption Control Effectiveness Index (IEPK) in Indonesian local governments. Using balanced panel data from 34 provinces during 2022–2024, this study applies Moderated Regression Analysis (MRA) estimated through the Feasible Generalized Least Squares (FGLS) method. The findings show that education expenditure has a negative and significant effect on poverty, indicating that greater education investment contributes to poverty reduction. In contrast, social protection expenditure has a positive and significant direct relationship with poverty, suggesting that higher allocations alone do not necessarily reduce poverty because their effectiveness depends on program targeting accuracy and implementation quality. Furthermore, IEPK has no direct effect on poverty but functions as a pure moderator by conditioning the relationship between government expenditure and poverty. Specifically, IEPK weakens the poverty-reducing effect of education expenditure while strengthening the effectiveness of social protection expenditure in reducing poverty. These findings highlight the importance of improving governance quality to enhance the effectiveness of public expenditure in achieving SDG 1
Eco-Friendly Claims in Digital Business: Consumer Perceptions and Greenwashing Practices in E-Commerce Nisa Uzahrok; Muhammad Fachmi; Renny Sari Dewi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23969

Abstract

Digital marketing practices are driving an increase in the use of eco-friendly claims to build an environmentally friendly image. However, many sustainability claims lack transparency and ecological evidence, raising the potential for greenwashing. This study employs a qualitative approach using descriptive methods through interviews with consumers who use e-commerce and digital media. The results show that 1) consumer perceptions of eco-friendly products are influenced by visual elements such as the color green, packaging design, nature symbols, and sustainability storytelling, which quickly create an eco-friendly impression; 2) greenwashing practices in digital marketing manifest through ambiguous claims, eco-friendly visuals, and sustainability narratives that lack technical information or certifications; and 3) information transparency influences consumers’ evaluation of brands, as consumers increasingly verify claims through user reviews and the consistency of product information. This study contributes to the understanding of sustainability in digital marketing as a symbolic construct shaped by digital communication and consumer perception
Accounting Information System Design for Revenue and Expenditure Cycles: Family Optic Agustina Dwi Purnamasari; Indah Melati
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/24037

Abstract

This study aims to analyze the business processes and design a Microsoft Excel based accounting information system for Family Optic. Currently, transaction recording at Family Optic is conducted manually using handwritten records, resulting in unstructured transaction documentation, limited inventory monitoring, and revenue estimates based on assumptions. To address these issues, this study designs an accounting information system for the revenue and expenditure cycles. This study employs the System Development Life Cycle (SDLC) method and incorporates the threats and controls framework to identify risks and determine appropriate controls for both cycles. The proposed Excel based accounting information system was tested through transaction simulation only. Therefore, scope of this study is limited to system design and simulation based testing. Full implementation and operational use were beyond its scope. The resulting system integrates a chart of accounts, inventory master data, purchase and sales records, cash receipts and cash disbursements records, journals, and income statements. The design system supports more systematic transaction recording, enables perpetual inventory monitoring, and generates more  structured financial information to facilitate business decision making.
Recipient Data Accuracy, Program Planning, and Sharia Consumption Behavior in Relation to PKH Program Success: A Quantitative Study in Parpaudangan Village, North Labuhanbatu Utara Cut Agmi Rayhani; Atika; Muhammad Lathief Ilhamy Nasution
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/24106

Abstract

The present study is directed at assessing the effects of recipient data accuracy, program planning, and Sharia-compliant consumption behavior on the achievement of program success under the Family Hope Program (PKH) in Parpaudangan Village, North Labuhanbatu Regency. All 103 PKH beneficiary households served as respondents in this study, which used a quantitative approach with an associative design; data were obtained through questionnaires under a total sampling technique and analyzed with SPSS version 25. Both partial and simultaneous analyses confirm that recipient data accuracy, program planning, and Sharia consumption behavior positively and significantly contribute to PKH program success. The model's R² of 0.908 reveals that these variables jointly account for 90.8% of the variance in program success, leaving 9.2% explained by variables outside the model. These findings suggest that improving recipient data accuracy, strengthening program planning, and promoting Sharia-compliant consumption behavior may contribute to more effective PKH implementation

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