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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 
Organizational and Rewards as Predictors of Work Engagement at PT Jasa Armada Indonesia TBK Koko kunaedi; Kartono; Sunimah
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.i1/23349

Abstract

This study aims to examine the role of organizational justice and reward as predictors of work engagement at PT Jasa Armada Indonesia Tbk. The study employed a quantitative approach using purposive sampling involving 100 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings indicate that organizational justice positively and significantly affects employee work engagement. Reward also serve as a significant positive predictors of work engagement. The results imply that organizations need to improve fairness in organizational practices and implement transparent and performance based reward systems to increase employee engagement and organizational performance
Financial Behavior, Financial Literacy, and Social Media Influencers as Determinants of Generation Z’s Cryptocurrency Investment Decisions Mahendra Pratama; Yanda Bara Kusuma2
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.i1/23369

Abstract

This study examines the effects of financial behavior, financial literacy, and social media influencers on Generation Z's cryptocurrency investment decisions within the Cryptowolf community. Unlike previous studies that generally examine these factors separately or in conventional investment settings, this research integrates the three determinants simultaneously in a cryptocurrency-based digital community, thereby providing a more comprehensive explanation of investment decision-making among Generation Z. The study employed a quantitative explanatory design using purposive sampling, while the sample size of 150 respondents was determined using Cochran's formula. Data were collected through structured questionnaires and analyzed using multiple linear regression at a 5% significance level. The findings indicate that financial behavior, financial literacy, and social media influencers simultaneously have a significant effect on investment decisions (F = 63.306; p < 0.001). Partially, financial behavior (t = 2.293; p = 0.023), financial literacy (t = 5.942; p < 0.001), and social media influencers (t = 3.972; p < 0.001) each positively influence investment decisions, with financial literacy emerging as the strongest predictor. The model explains 56.5% of the variance in investment decisions. These findings provide practical implications for financial educators, digital investment communities, and policymakers in designing financial literacy programs and promoting responsible investment behavior among Generation Z
Ethical Dilemma in Giving Auditor Opinions: A Review Based on Principle Theory Jihad Agil Maulana Kusuma Jihad; Driana Leniwati
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.i1/23408

Abstract

This study aims to examine the provision of audit opinions based on virtuous ethics theory in facing ethical dilemmas at a Public Accounting Firm in Malang. This study uses a qualitative approach with purposive sampling. The research informants consisted of four auditors: a partner, a senior auditor, and a junior auditor. Data collection techniques were conducted through in depth interviews, observation, documentation and data triangulation. Data analysis techniques used the Miles, Huberman, and Saldana model through the stages of data reduction, data presentation and conclusion drawing. The results show that virtuous theory is related to the auditor's professional code of ethics. Honesty relates to integrity, fairness relates to objectivity and independence while trustworthiness relates to competence, confidentiality and professional behavior. Auditors face ethical dilemmas in maintaining honesty and independence when providing audit opinions. This study concludes that the auditor's moral character is an important foundation for maintaining the quality of the audit opinion and increasing public trust in the audit profession
Significant Role Positive Leadership in Mediator of Workplace Diversity on Employee Well-Being Iwan Prasetyo; Mariana Kristiyanti
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.i1/23411

Abstract

This research specifically aims to analyze the influence of workplace diversity on employe well-being, analyze the impact of positive leadership on employe well-being, and analyze the mediating role of positive leadership in the relationship between workplace diversity and employe well-being. This research uses a quantitative approach with a survey design thru Google Forms involving 130 participants. The sampling technique used was purposive sampling with criteria of working in the retail sector and having a minimum of 1 year of work experience. From this research, it is explained that workplace diversity has a significant and positive direct effect on employe well-being, positive leadership has a significant positive effect employe well-being, and workplace diversity has a significant and positive effect on positive leadership. Positive leadership mediates the relationship between workplace diversity and employe well-being. The theoretical contribution of the research by expanding the study on the mechanism of positive leadership in mediating the relationship between workplace diversity and employe well-being
The Evolution and Impact of Internal Audit Quality: A Systematic Review of Theory, Methodology, and Global Trends Retna Sari; Syahril Djaddang; Suratno
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.i1/23417

Abstract

This study aims to explore the evolution of internal audit quality through a systematic literature review (SLR) based on various theories, contexts, and methodologies. In this study, the factors influencing internal audit quality are explored, and current trends in this field are identified. The methodology used was an SLR with a PRISMA approach, which included the identification, screening, and inclusion of articles from the Scopus database. Of the 206 articles found, 21 articles met the inclusion criteria and were further analyzed using thematic analysis. The results of the study show that Agency Theory remains the dominant theory in internal audit quality studies, but there is a significant gap in the application of alternative theories such as Stakeholder Theory. In addition, quantitative methods still dominate, especially in the form of regression and secondary data analysis, although there is a push to integrate qualitative and mixed- methods to understand more complex dynamics. This study also found a concentration of studies in developing countries, particularly in China, indicating a great need to improve internal audit quality in these regions. Overall, this study contributes to expanding the understanding of internal audit quality through a broader synthesis of theory and methodology. The context of developed countries should be considered in future research, and the influence of technology in improving internal audit quality should be further explored. Further research should also integrate other theories to enrich existing perspectives
Institutional Ownership and Leverage on Earnings Management with Audit Committee as Moderation Fidela Sahda Izdihar Widiana; Erni Harlina Isdiati
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.i1/23423

Abstract

Economic choices heavily depend on financial reports. Yet, divergent motivations can drive managers to exploit accounting flexibilities to alter reported income. This investigation assesses how institutional shareholdings and financial leverage influence earnings management, considering the potential oversight role of the audit committee. The analysis utilizes 168 purposive observations from Indonesian food and beverage manufacturers between 2022 and 2024. Earnings interventions are quantified across discretionary accruals utilizing the Modified Jones Model, with evaluations conducted via Spearman correlation and multiple regression frameworks. The empirical outcomes reveal that neither institutional ownership nor leverage carry a meaningful statistical influence on financial reporting manipulations. Additionally, audit committees fail to alter these dynamics. These results imply that structural corporate governance frameworks remain insufficient to restrain accounting interventions under recent post-pandemic operational realities and heightened global credit strains
Digital Leadership, Quality of Work Life, and Work Productivity: A Systematic Literature Review Siti Zulaikha; Murnia Kala; Wiwi Winanda Nur; Satriadi
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.i1/23438

Abstract

Digital transformation has changed leadership practices, employee work conditions, and productivity demands in organizations. This systematic literature review aims to synthesize studies on digital leadership, quality of work life and work productivity. The review followed PRISMA 2020. The literature search was conducted in January 2025 through three databases, namely Scopus, Google Scholar, and SINTA. English and Indonesian search strings were used to identify peer-reviewed journal articles released from 2019 to 2024. After identification, screening, eligibility, and inclusion, 16 articles were selected for thematic synthesis. The findings show that digital leadership supports work productivity through clearer communication, employee adaptation, innovation, and organizational support. Quality of work life also helps maintain employee wellbeing and productivity in digital work environments that may create technostress, digital fatigue, blurred work boundaries, and burnout. The synthesis indicates that the quality of work life can be understood as a potential linking mechanism between digital leadership and work productivity, although most reviewed studies have not directly tested mediation. This review contributes theoretically by integrating leadership capability, employee work conditions, and productivity into one analytical framework for understanding employee outcomes in digital transformation contexts
Green Banking and Sustainable Finance: An Analysis of Islamic Banking Customer Perception in Indonesia Marifatul Hikmah; Henny Mulyati; Muhamad Zulkifli; Gusneli
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.i1/23454

Abstract

The goal of this research is to investigate how consumer perception affects Indonesian Islamic banks provide sustainable finance support in the framework of green banking. Using Partial Least Squares Structural Equation Modelling (PLS-SEM) using SmartPLS, A quantitative approach was employed. Questionnaires were used to gather information from Indonesian Islamic bank clients. Each construct met the necessary standards for validity and reliability, according to the model of measurement evaluation. The Fornell-Larcker criterion and an HTMT ratio of 0.858 (< 0.90) were used to establish discriminant validity. The suggested hypothesis is backed by the findings of hypothesis testing, which showed that customer perception significantly improves sustainable finance support. These results imply that fostering a favorable customer perception is a crucial tactic in encouraging Islamic banks to adopt sustainable financial products. This research adds to our understanding of green banking within the framework of Indonesian Islamic banking and gives important guidance for bank management and financial regulators to push a sustainable finance agenda based on Shariah values
Transformational Leadership and Innovative Work Behavior: Insights From A Systematic Literature Review Rozi Resmi Sapira; Claudia Sahetapy; Erica Awaliyah; Kholistia Ulfah Khairiah; Satriadi
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.i1/23588

Abstract

Innovative Work Behavior (IWB) has emerged as a crucial organizational competency for maintaining competitiveness and adapting to rapid environmental changes. Despite prior research consistently recognizing transformational leadership as a significant precursor to innovative work behavior (IWB), empirical evidence remains incongruent about the processes and contextual variables that underpin this association. This research seeks to consolidate current empirical information about the influence of transformational leadership on Innovative Work Behavior and to ascertain the mediating and moderating elements that enhance this connection. A Systematic Literature Review (SLR) was performed in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) criteria. Articles pertinent to the subject, published from 2019 to 2025, were sourced from the Google Scholar, SINTA, Garuda, and Scopus databases. Nineteen papers satisfied the inclusion criteria after the screening and eligibility assessment and were included into the final evaluation. The results reveal that transformational leadership is the most thoroughly examined leadership style in IWB research and regularly exhibits a favorable correlation with workers' creative behavior. Moreover, psychological empowerment, knowledge sharing, and job engagement were identified as the predominant mediating factors, while organizational culture, organizational environment, individual characteristics, and digital readiness were determined to enhance this association. This study's originality resides in its comprehensive conceptual synthesis, which integrates leadership styles, mediating mechanisms, contextual factors, and contemporary research trends, thus providing a more holistic understanding of how transformational leadership promotes Innovative Work Behavior across various organizational contexts
Taxpayer Compliance in West Kisaran: The Roles of Tax Literacy, Tax Awareness, and Islamic Business Ethics Lyra Nadia Srg; Nurlaila; Purnama Ramadhani Silalahi
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.i1/23625

Abstract

Taxes are one of the main sources of government revenue and are essential for financing development and economic growth. However, taxpayer compliance remains a challenge in West Kisaran. This study examines the effects of tax literacy, tax awareness, and Islamic business ethics on taxpayer compliance among individual taxpayers in West Kisaran. A quantitative survey was conducted using questionnaires distributed to 100 individual taxpayers with a Taxpayer Identification Number (NPWP), selected through purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that tax literacy has a positive but statistically insignificant effect on taxpayer compliance. Meanwhile, tax awareness and Islamic business ethics have positive and significant effects on taxpayer compliance. The structural model also indicates strong explanatory power, showing that the three variables account for a substantial portion of the variance in taxpayer compliance. These findings suggest that strengthening taxpayer awareness and Islamic business ethics is more effective than relying solely on tax literacy to improve compliance. This study enriches the literature by highlighting Islamic business ethics as an important determinant of taxpayer compliance in West Kisaran

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