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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 8 Documents
 1 
Search results for , issue "Vol. 9 No. 1 (2025)" : 8 Documents clear
The Influence of Tax Morale and Understanding Tri Nga on Tax Compliance Through Accounting Understanding in Umkm Alimuddin, Irmawati; Leo, Muarif
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/16219

Abstract

This research aims to provide in-depth insight into the factors that influence the level of tax compliance of MSMEs. The analysis techniques used are descriptive analysis, validity test, reliability test. classical assumption test. Then, regression analysis and Sobel test to test the influence of intervening variables. The results of the research show that Tax Morale has a positive and significant effect on Accounting Understanding, Tri Nga Understanding has a positive and insignificant effect on Accounting Understanding, Tax Morale has a positive and significant effect on Tax Compliance, Tri Nga Understanding Nga has a positive and significant effect on Tax Compliance. Understanding Accounting has a positive and not significant effect on Tax Compliance, Tax Morale has a Positive and not significant effect on Tax Compliance through understanding Accounting, Understanding Tri Nga has a Positive and not significant effect on Tax Compliance through understanding Accounting
The Impact of Gender Composition on Board of Director, Commissioner, Director, CEO and Ownership Structures on Dividend Payment Decisions in Indonesia: Agency Theory & Stewardship Theory maimun, Tuti Zakiyah; Wahyuni windasari
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/14058

Abstract

This study examines the influence of several board composition variables and ownership structure on dividend payment policies with a more Agency Theory & Stewardship Theory approach. Sampling using the purposive sampling method in IDX-listed manufacturing companies in 2020-2023. The sample of this study was 445 samples. The data analysis method used is panel regression analysis with independent variables of Dividend Policy and dependent variables, namely the Gender Composition of the Board of Directors, the Gender Composition of the Board of Commissioners, the Female Director, the Female Independent Director, the Female Executive Director, the Female CEO, the Capital Structure. The application used is the STATA 17 application. The effect of the composition of the female board of directors, the composition of the female board of commissioners, and the composition of ownership on dividend policy in this study resulted in a significant positive effect. It supports the existence of stewardship theory. Meanwhile, the influence of female executive directors on dividend policy in this study has no effect. The results are significantly negative for the Effect of Women CEOs on dividend policy in this study.
The Influence of Leadership and Organizational Work Culture on Employee Performance Through Self-Efficacy Deden Arifian Al Barq; Dudung Hadiwijaya; Priyo Susilo
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/15814

Abstract

This study investigates how leadership and organizational work culture impact employee performance through self-efficacy, addressing the lack of research on psychological mediation in this relationship. Using a quantitative approach, data were collected from 145 Kopsyah Rabani employees via questionnaires and analyzed with SEM-PLS. Show that while leadership and work culture significantly enhance self-efficacy, they do not directly affect performance. Instead, self-efficacy fully mediates their influence, demonstrating its critical role in driving productivity. These findings emphasize that effective leadership and a supportive work environment boost performance by strengthening employees' self-belief. The study provides practical insights for organizations to prioritize employee confidence-building alongside leadership and cultural development for optimal performance outcomes
The Existence of Cheap Markets in Controlling Inflation on People's Purchasing Power Sholatiah, Sholatiah; Desi Erawati; Tri Hidayati
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/15957

Abstract

This study aims to analyze the role and existence of cheap markets in controlling inflation and its impact on people's purchasing power. Uncontrolled inflation can reduce purchasing power, especially for low-income groups, so government intervention through effective policies is needed. One policy that is often applied is the organization of cheap markets as an effort to provide basic needs at more affordable prices. This research uses a qualitative approach, focusing on case studies of cheap markets in various regions in Indonesia. The results show that cheap markets have a significant role in helping to stabilize the price of basic necessities and increase people's purchasing power, especially during periods of high inflation. This research suggests that cheap market programs should be expanded and tailored to local needs, as one of the strategies in controlling inflation and improving people's welfare
Asymmetrical Information Between Smes And Banking: A Perspective From Signaling Theory Virginia, Winda Ayu; Misran
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/17385

Abstract

The aim of this research will be to look more deeply into the problems faced by MSMEs in obtaining capital from banks due to the existing information asymmetry. This study uses a qualitative method that aims to explore the conditions in the field. The data analysis model used in this study is descriptive, qualitative, and quantitative, presented in the form of tables and images with descriptive statistics so that a comprehensive picture is obtained that can explain the research questions. Data collection techniques use questionnaires in the form of closed and open questions, interviews, and documentation.We find that there are information asymmetry between customers and banks. The information signal given by customers cannot be understood properly by bank officers because the information conveyed is in accordance with the SOP set by the bank. Customers modify the information given to bank officers so that the credit given is approved for several reasons such as insufficient collateral, other urgent needs, paying off debts from other creditors (take over), for new businesses, education costs and helping families. The bank's developed instrument should have identified the customer's signal. The bank can ignore this signal because the customer has a credit score that is not problematic and pays installments on time.
QRIS and Education : What Drives Students' Continuance Intention to Use It? Nisa, Khairun; Budiman Abdulah; Maryani, Anie; R. Madhakomala
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/17734

Abstract

This study investigates the factors influencing students' continuance use intention of QRIS at a university in Jakarta. The research aims to explore the role of digital financial literacy, perceived usefulness, perceived ease of use, and perceived security in shaping students' intention to continue using QRIS as a payment tool. A theoretical framework was developed based on the Technology Acceptance Model (TAM), integrating these constructs to form the model. Data from 205 respondents were collected and analyzed using Structural Equation Modeling (SEM). The results showed that perceived usefulness (β = 0.268, ρ < 0.05), perceived ease of use (β = 0.225, ρ < 0.001), and perceived security (β = 0.275, ρ < 0.005) significantly influenced students' continuance use intention. However, digital financial literacy (β = 0.069, ρ = 0.366) did not have a significant effect on continuance use intention. These findings contribute to the literature on digital payment adoption, emphasizing the importance of perceived usefulness, ease of use, and security in promoting the sustained use of QRIS among students. The study suggests that enhancing students' perceptions of these factors can drive greater acceptance and continued use of QRIS as a preferred payment method in the digital age.  
Evaluating The Development of Leadership Competencies of Telecommunication Project Managers : A Scenario Planning Approach Misbahuddin; Mohammad Syamsul Maarif; Arif Imam Suroso; Yunus Triyonggo
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/17864

Abstract

The future of project management in the telecommunications industry is not just a distant possibility but a rapidly approaching reality. Driven by unprecedented technological advancements and a complex project environment, this transformation is imminent. This paper explores the development of leadership competencies among project managers in this volatile landscape through a combination of transactional and transformational leadership styles in facing future challenges. Using a scenario planning methodology, the author identifies critical drivers through a PESTLE analysis. The author then employs a 2x2 matrix to categorize environments based on two key uncertainties in the telecommunications industry: project complexity and technological uncertainty. This results in a Telecommunications Project Scenario Matrix, consisting of four future scenarios, namely Stability, Complexity, Innovation, and Disruption Quadrants. These scenarios present distinct challenges and opportunities for project managers, ultimately shaping the leadership competencies required for success in combining transactional and transformational styles. The analysis suggests five leadership development actions. This insight will be valuable for academics and project management practitioners in the telecommunications industry.
Impact of Work Engagement and Social Capital on Employee Performance and Organization Commitment as an intervening Permono Nugroho, Sidiq; Suharnomo, Suharnomo; Mahfudz, Mahfudz
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/19141

Abstract

A company's most valuable asset is its workforce, and a successful workforce is the cornerstone of any business. Retaining productive and high-performing employees who can assist the company in reaching its goals and objectives while competing globally is a challenge for modern businesses. The study is to measure the influence of job involvement and social capital on employee performance using organisational commitment as a mediating variable. One hundred participants completed an online survey using a Google form as part of this study. The sampling process made use of purposeful sampling. Use intelligent PLS analysis to assess the reliability and validity of the outer model. Hypotheses are tested using the smartPLS inner and outer models. The results showed that organisational commitment, work involvement, and social capital all had favourable and significant effects on employee performance. Furthermore, the positive and noteworthy impacts of social capital on employee performance are partially mediated by organisational commitment. the effect of social capital and job involvement on worker performance

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