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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 192 Documents
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The Effectiveness of NIK–NPWP Integration and Transaction Digitalization on Underreporting: The Role of Financial Literacy among MSME Actors Alimuddin, Irmawati; Saputri, Andriani; Musadat, Fithriah
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/21921

Abstract

This study examines the effect of NIK-NPWP integration and transaction digitalization on underreporting among MSME actors in Baubau City, while testing financial literacy as a moderating variable. The research employed a quantitative survey design involving 228 MSME actors with active tax numbers and business legality. Data were gathered through a structured questionnaire and analysed using multiple linear regression and moderated regression analysis with SPSS 26. The results show that NIK-NPWP integration and transaction digitalization significantly affect the underreporting score. However, both estimated coefficients are positive, meaning that the hypothesised direct reduction in underreporting is not confirmed by the model signs and must be interpreted cautiously in light of instrument coding and implementation context. Financial literacy is not supported as a significant moderating variable because the interaction terms are not significant at the 5 percent level. Theoretically, this study extends the application of the Theory of Planned Behavior and the Technology Acceptance Model by placing tax-identity integration and transaction digitalization in the underreporting setting. Practically, the findings imply that digital tax reform needs stronger socialization, service quality, and bookkeeping assistance before it can consistently suppress underreporting among MSMEs
Macroeconomic Determinants of LQ 45 Stock Returns in Indonesia: An ARDL Analysis Suryana, Anisa Maulita; Mubarok, Faizul; Rodoni, Ahmad; Masruroh, Aini
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/22275

Abstract

The LQ45 index is widely recognized as a key indicator of the Indonesian capital market, representing the performance of large-cap and highly liquid listed firms, while remaining sensitive to prevailing macroeconomic conditions. This study analyzes the influence of inflation, the policy interest rate, the USD/IDR exchange rate, and overall market performance measured by IHSG returns on LQ45 stock returns over both short-run and long-run horizons. Monthly data spanning January 2009 to August 2025 are utilized, drawn from the Indonesia Stock Exchange, Bank Indonesia, and official statistical sources. The empirical analysis employs an Autoregressive Distributed Lag (ARDL) approach, which is appropriate for examining relationships among variables with different orders of integration. The Bounds Test results provide evidence of a long-term equilibrium relationship between LQ45 returns and the selected macroeconomic variables. Long-run estimates indicate that inflation and IHSG returns have a positive and statistically significant effect on LQ45 returns, whereas the policy interest rate and exchange rate do not exhibit significant influences. In the short run, exchange rate fluctuations exert a significant negative impact on LQ45 returns, while the policy interest rate remains statistically insignificant. Diagnostic tests confirm the structural stability of the model based on the CUSUM and CUSUMSQ criteria, and heteroskedasticity concerns are addressed through the use of robust standard errors. This study extends existing literature by incorporating IHSG returns as a market-wide control variable and employing a long monthly dataset covering multiple monetary policy regimes. These findings imply that monetary authorities and capital market regulators should pay close attention to inflation dynamics and aggregate market conditions (IHSG) when formulating financial stability policies. Meanwhile, investors may consider these indicators as key determinants in their investment decisions regarding LQ45 constituents

Page 20 of 20 | Total Record : 192

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