cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Agregat: Jurnal Ekonomi dan Bisnis
ISSN : 25495658     EISSN : 25497243     DOI : -
Core Subject : Economy,
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 8 Documents
Search results for , issue "Vol. 7 No. 2 (2023)" : 8 Documents clear
Assessing How Energy Trade Shapes Indonesia's Foreign Exchange Reserves Sunarta, Sunarta; Permana Yusuf, Budi; Fadhilah, Ash Shoffi Hana; Wibowo, Bagus Pamungkas
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/7893

Abstract

Foreign exchange reserves are the guardians of macroeconomic stability and the country's financial system in supporting Indonesia's economic recovery. This research aims to examine the impact of rising Oil and Gas Exports (Export MIGAS) and Non-Oil and Gas Imports (Import Non-MIGAS) on Indonesia's foreign exchange reserves, as well as the prospects for these variables in the future. This study uses data from 2006-2021 obtained from the Badan Pusat Statistik (BPS). This study uses an analysis using the Ordinary Least Square (OLS) Model, and the Error Correction Model (ECM) method through the Augmented Dickey-Fuller test. Tests include stationarity, cointegration, Adjusted R-squared, t-test, and f-test. This study applies a research method that focuses on analyzing Indonesia's gas export and non-oil import data over the past 16 years as part of an evaluation of the country's foreign exchange reserves. The results of the study state that Export MIGAS and Non-Oil and Gas Imports (Import Non-MIGAS) have no influence on Indonesia's foreign exchange reserves in the short term, while in the long term, Export MIGAS have a negative influence on foreign exchange reserves and Import Non-MIGAS) have a positive influence on Indonesia's foreign exchange reserves
Comparing the Effectiveness of Human and AI-Generated Endorsers in Advertising Campaigns Akbari, Deni Adha; Sumarwan, Ujang; Hasanah, Nur; Edison, Rizki Edmi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/12491

Abstract

This review explores the contrasting roles of machine-driven and human endorsers in advertising campaigns, assessing their ability to engage consumer visual attention. With its ability to tailor content and predict consumer responses, the machine-driven approach has brought new dimensions to advertising, though its influence may differ across various demographic groups. Conversely, human endorsers substantially impact consumer decisions because they can form emotional bonds, enhance authenticity, and build trust. The review encourages a perspective that sees machine-driven and human endorsers not as rivals but as complementary forces, with further studies needed to investigate how to combine these elements best.
The Effect of Moral Reasoning, Retaliation and Negative Emotions on Whistleblowing of Internal Auditors Mukri, Cotoro; Larasati, Meita
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/12728

Abstract

The purpose of this study is to investigate the effect of moral reasoning, retaliation and negative emotions (guilt and shame) on the tendency of internal auditors to conduct whistleblowing. This study uses a survey method, with questionnaires distributed to 56 internal auditors working at universities in Yogyakarta. Participants were asked to rate the questionnaire with a five-point Likert scale. All the questionnaires collected were analysed using multiple regression. The results of this study prove empirically that moral reasoning and guilt have a significantly positive influence on the tendency of internal auditors to conduct whistleblowing. Meanwhile, retaliation has a significantly negative effect on the tendency of internal auditors to conduct whistleblowing, but shame does not have a significant effect on the tendency of internal auditors to conduct whistleblowing. This research is expected to provide a basis for organisations to consider establishing whistleblowing systems for fraud and wrongdoing prevention.
Human Resource Management Practices and Academics’ Performance Wijaya, Muhammad Adhimawan; Hudiyah, Dewi; Marbun, Nova Laura Putri; Azzahra, Nurul Fitri
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/12941

Abstract

The aim of this study was to investigate the effect of human resource management practices on the job satisfaction of academics in higher education institutions. Furthermore, there were 129 academics from several higher education institutions in West Java involved as participants in this study. The research instrument consisted of 30 items to assess human resource management practices and three items to assess job satisfaction. Additionally, SPSS 29.0 was used for data analysis. Based on the results of this study, there was a significant and positive association between job satisfaction and human resource management practices, including recruitment, selection, training and development, performance appraisal, rewards, recognition, and promotion prospects. The findings and statistical analysis of this study highlighted the effect of human resource management practices on the job satisfaction of academics in higher education institutions. In addition, it was expected that the novelty of this study would provide a significant contribution to human resource management practices and the current situation of job satisfaction in Indonesian higher education institutions, particularly in the public sector.
Financial Constraints vs Green Practices: Impact on Firm Value Energy in Indonesia Saputra, Dian; Arifin, Zidan Dwinanda
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/16369

Abstract

The impact of eco-efficiency, asset turnover, green accounting, and financial limitations on business value in the energy industry on the Indonesia Stock Exchange is examined in this study for the years 2020–2022. SmartPLS 3 was used to analyze financial statement data from 52 energy sector companies using Structural Equation Modeling-Partial Least Square (SEM-PLS). The findings indicate that while financial limitations have no discernible impact on corporate value, green accounting, asset turnover, and eco-efficiency do. The results of this study have significant implications for understanding the variables affecting business performance and value in the energy industry, as well as the significance of asset turnover, eco-efficiency measures, and green accounting in raising firm value. This research is expected to contribute to practitioners, regulators, and stakeholders in Indonesia's energy sector in the future to understand the influence of these factors.
Board Characteristics and Tax Avoidance: The Mediating Role of Integrated Reporting Quality Dwi ramadhan, Sandicha; Saputra, Dian; Nawas, Abrar; Abdul Rahman, Firdaus
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/16394

Abstract

This study examines the nexus between female directors, independent commissioners, board size, political connections, and Corporate Tax Avoidance (CTA) within the non-cyclical consumer goods sector of the Indonesian Stock Exchange (IDX) from 2019 to 2022. The research also tests the mediating influence of Integrated Reporting Quality (IR), addressing the significance of Integrated Reporting in Indonesia. Using SmartPLS 3 and PLS-SEM, the findings reveal that female directors are negatively associated with Tax Avoidance, while board size has a positive effect, and independent commissioners and political connections show insignificant impacts. The mediating role of IR Quality indicates that improved reporting quality reduces tax avoidance in relation to board characteristics and political connections. The study underscores the importance of IR quality in enhancing corporate transparency and reducing fraudulent activities, advocating for the adoption of Integrated Reporting frameworks by both government bodies and companies.
Sharia Company Tax Aggressiveness on the Jakarta Islamic Index (JII) during the COVID-19 Pandemic Dewi Pudji Rahayu; Fernandes Simangunsong; Marja Sinurat; Meltarini; Mansyur
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/8101

Abstract

Tax authorities need to look at the factors that drive tax aggressiveness. Moreover, some businesses designated as sharia companies, whose activities should comply with Islamic religious law, engage in tax aggressiveness that does not follow sharia. This study aimed to examine the effect of compensation and corporate social responsibility (CSR) on tax aggresiveness during the COVID-19 pandemic. The COVID-19 pandemic, 2020-2021. The analysis used hypothesis testing with statistical tools and a sample of 55 sharia companies listed on the Jakarta Islamic Index (JII). The compensation variable had no significant effect on tax aggressiveness, while only corporate environmental performance (CEP) was significant regarding the CSR variable. However, these two variables simultaneously have a relationship with tax aggressiveness. This research ran during the pandemic when conditions were not ceteris paribus. Thus, some theories might experience anomalies. The pandemic led to several anomalous theories. Moreover, the sample companies are sharia-based. CSR has three different theories: (1) There is influence, (2) There is no influence, and (3) Influence depends on natural activities. This study supports the third theory, whereby spontaneous activities influence corporate environmental performance (CEP), corporate governance performance (CGP), and corporate social performance (CSP).
Relationship between Economic Growth, Renewable Energy, International Trade and Sukuk: A Case Study of 12 Sukuk User Countries Aisah, Anik Nur; Bawono, Anton
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i1/10140

Abstract

The purpose of this study is to examine the simultaneous influence of Renewable Energy, International Trade, and Sukuk on Economic Growth in 12 Sukuk-consuming countries for the 2014-2021 period. This type of research is Quantitative research using the Simultaneous Two-Stage Least Squares method. Based on the results of the study, it was obtained that Renewable Energy does not affect Economic Growth, it was also found that exports affect renewable energy, but not with Sukuk. So these variables cannot simultaneously encourage renewable energy to affect economic growth. For international trade (exports and imports) it affects economic growth. This study also found that Sukuk does not affect economic growth, in this study Sukuk is still influenced by exports. However, the existing influence has not been able to affect economic growth, since exports have a positively insignificant effect on Sukuk.

Page 1 of 1 | Total Record : 8