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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 211 Documents
 18   19   20   21   22 
The Effectiveness of NIK–NPWP Integration and Transaction Digitalization on Underreporting: The Role of Financial Literacy among MSME Actors Irmawati Alimuddin; Andriani Saputri; Fithriah Musadat
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 Anisa Maulita Suryana; Faizul Mubarok; Ahmad Rodoni; Aini Masruroh
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
The Paradox of Employee Performance in Contemporary Human Resource Management Practices Sonya Sidjabat; Muhamad Ridwan
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.i1/23182

Abstract

This study purposed to analyze the dynamics of employee performance in human resource management model. A qualitative method with a case study design was used to explore the phenomenon in an organizational context. Data were collected using documentations, observations and in-depth interviews with employees and managers purposely selected for this research. The interactive model of Miles and Huberman was used for the data analysis, including data reduction, display and conclusion drawing. The results indicate the multivariate interaction effect that all HRM practices, work motivation due to individual disposition, leadership action, organizational culture and adaptation to digital transformation processes in a company create on employee performance. Results The study found an incongruity between the HRM policies and their application as well as a prevalence of extrinsic motivation over intrinsic motivation. Moreover, the adaptive brand leadership and collaborative organizational culture enhances employee performance. Digital transformation poses existential challenges and opportunities in doing performance better. This study argues that the simultaneous application of structural, behavioral and technological aspects within HRM practices is necessary to enhance employee performance
Digital Nudging in Accounting and Ethical Decision-Making Winda Wulandari; Sri Widyastuti; Harnovinsah Harnovinsah; Rafrini Amyulianthy
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.i1/23212

Abstract

This study examines the development of digital nudging research, with a focus on accounting and ethical decision-making. Using a systematic literature review guided by the PRISMA framework, 29 Scopus articles were analyzed. While the field has grown recently, digital nudging research remains fragmented, particularly in its ethical integration. The dominance of quantitative methods and nudge theory, along with a lack of interdisciplinary and contextual perspectives, signals persistent gaps. In accounting, digital nudging increasingly shapes professional judgment and ethical behavior. This study argues that closing these conceptual and methodological gaps and systematically integrating ethical and interdisciplinary insights is essential for advancing the field
Determinants of Competitive Advantage Through Firm Performance: A Quantitative Strategic Management Approach Maman Sulaeman; Diksi Metris; Ahmad Rasyiddin; Rifaatussalwa Hayati
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.i1/23257

Abstract

This study aims to analyze the influence of Innovation Capability, Market Orientation, and Resource Capability on Competitive Advantage with Firm Performance as a mediating variable among batik Micro, Small, and Medium Enterprises (MSMEs) in Tangerang Regency. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0. A purposive sample of 147 respondents was obtained from a registered population of 247 active batik MSME units as of January 2026. Results reveal that all three antecedent constructs exert significant positive influences on both Firm Performance and Competitive Advantage, with Resource Capability emerging as the strongest predictor. Firm Performance is confirmed as a significant partial mediator in all three indirect pathways from Innovation Capability, Market Orientation, and Resource Capability to Competitive Advantage. These findings provide actionable strategic insights for batik MSME owners, policymakers, and development agencies seeking to strengthen sectoral competitiveness sustainably
Revisiting Fintech Adoption in Rural Indonesia: A Contextual Model of Opportunity, Infrastructure, and Risk Attenuation Isnan Hari Mardika; Rizky Maulana Pribadi; Tri Budi Astuti; Junarti Junarti
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.i1/23280

Abstract

This study examines fintech adoption in rural Indonesia by integrating perceptions of fintech opportunities and risks, and infrastructure readiness, into a contextual adoption model. Using a quantitative explanatory design, data were collected through purposive sampling from 122 respondents representing 95 rural villages and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that fintech opportunity perception and infrastructure readiness significantly promote fintech adoption, whereas fintech risk perception has no significant effect. These results indicate that rural users prioritize financial accessibility and practical benefits over perceived risks when digital financial services become a necessity. The study introduces the concept of context-dependent risk attenuation, positing that perceived risk exerts a weaker influence in financially underserved rural settings. The findings extend TAM and UTAUT by emphasizing contextual determinants of technology adoption and provide practical insights for strengthening rural digital infrastructure, financial literacy, and financial inclusion
Carbon Emissions and Climate Change Disclosure in Low-Carbon Companies in Indonesia Krisnina Maharani Putri Baiq; Ely Windarti Hastuti; Animah; Ulaya Fitriani Baiq
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.i1/23282

Abstract

This study aims to understand how Low Carbon Leader companies integrate sustainability aspects, specifically carbon emission disclosure, climate change disclosure, environmental performance, and their impact on company value. The population used in this study consists of all companies listed in the Low-Carbon Leader Index on the Indonesia Stock Exchange, selected using a purposive sampling approach, comprising 24 companies with a 3-year mandate period (2022-2024). This study uses a quantitative approach, with panel data regression analysis processed using E-views software version 12. The results of this study indicate that carbon emission and climate change disclosures have a negative effect on company value, and only environmental performance has a positive effect on the company value of low-carbon leader companies. This finding supports the legitimacy theory in explaining the relationship between environmental performance and capital market reactions. Investors respond more to substantive legitimacy reflected in real and measurable environmental performance, such as through the PROPER rating, compared to symbolic environmental disclosures. Practically, this study's findings have implications for how investors and companies consider and evaluate the size and indicators of environmental issues as important considerations for future corporate sustainability initiatives
Beyond Exposure: Advertising and Celebrity Endorsers Influence Brand Awareness and Purchase Decisions Maharini Rahsilaputeri; Lela Nurlaela Wati; Momon Momon; Zulfa Tazkia Anbiya
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.i1/23294

Abstract

This study analyzes the influence of advertising and celebrity endorsers on purchasing decisions through brand awareness. Using a quantitative approach with 260 respondents and SEM-PLS for data analysis. The results show that advertising increases consumer awareness of the brand and encourages them to purchase Marina hand & body lotion. Celebrity endorsers have a positive effect on brand awareness but do not directly influence purchasing decisions. However, brand awareness mediates the influence of celebrity endorsers on purchasing decisions. Celebrity endorsers do not have a direct impact on purchasing decisions, but have a positive impact through brand awareness. These findings support the AIDA model, source credibility theory, and the importance of brand awareness in promotions. Companies should create advertisements that attract attention, spark interest, foster desire, and drive action, emphasizing brand identity for easy recognition. Advertising evaluations should focus on boosting brand awareness, not just sales. When using celebrity endorsers, companies should choose trustworthy, expert, and attractive figures who reinforce brand memory. The novelty of this research lies in positioning brand awareness as the main mediator between advertisements and celebrity endorsers on purchasing decisions within the hand & body lotion context with second order confirmatory approach
Digital Financial Literacy and Digital Payment Behavior Among Millennials and Generation Z Nurul Hidayati Indra Ningsih; Baiq Reinelda Tri Yunarni; Erwin Asidah
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.i1/23299

Abstract

This study aims to analyze the influence of digital financial literacy on the behavior of using digital payment methods among Millennials and Generation Z in Mataram City. The background of this research is based on the growing use of digital financial services in Indonesia and the importance of financial literacy in supporting sound financial decision-making. A quantitative approach was employed through a survey method involving 100 respondents consisting of Millennials and Gen Z, using simple linear regression analysis and independent t-tests. The results revealed that digital financial literacy has a significant effect on digital payment behavior. However, the study also found a gap between high literacy levels and suboptimal actual behavior. The implications of this study highlight the need for financial literacy education programs tailored to generational characteristics and local contexts to foster sustainable financial inclusion
The Evolution of Performance Management System Research: A Bibliometric Analysis of Sustainability, Digital Transformation, and Competitive Advantage Suhardi; Rahmad Firdaus
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.i1/23303

Abstract

The increasing complexity of global business competition, digital transformation, and sustainability pressures has encouraged organizations to adopt more adaptive and strategic Performance Management Systems (PMS). PMS is no longer limited to traditional performance evaluation but has evolved into an integrated system that supports organizational effectiveness, innovation, sustainability, and competitive advantage. Despite the rapid growth of PMS studies, the existing literature remains fragmented and lacks a comprehensive understanding of its intellectual structure, thematic evolution, and emerging research trends. Therefore, this study aims to analyse the development and research trends in PMS using a bibliometric approach. This study employed a quantitative bibliometric approach using VOSviewer to visualise and analyse scientific publications related to Performance Management Systems. Data were collected from Google Scholar, Crossref, and ScienceDirect. A total of 3,000 documents were initially identified, and after applying the PRISMA screening process, 700 relevant articles were selected for analysis. The study utilized co-occurrence analysis, network visualization, overlay visualization, and density visualization to identify dominant themes, conceptual relationships, and emerging topics. The findings indicate that performance management systems, firm performance, competitive advantage, management systems, and SMEs are the most dominant research themes. The study also reveals a significant shift from traditional performance evaluation toward sustainability-oriented and technology-driven management systems. Emerging themes such as ESG performance, green innovation, artificial intelligence, optimization, and digital transformation have gained increasing attention in recent years. This study contributes theoretically by providing a comprehensive intellectual mapping of PMS research and identifying future research directions related to sustainability, ESG integration, and intelligent performance management systems.

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