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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 224 Documents
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Education Expenditure, Social Protection Expenditure, and Poverty: The Moderating Role of Iepk in Achieving SDG 1 Outcomes Elvira Febriana M; Muhammad Din; Annastry Widyakusuma; Sugianto Sugianto
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23930

Abstract

This study examines the effects of education expenditure and social protection expenditure on poverty as an SDG 1 (No Poverty) outcome and investigates the moderating role of the Corruption Control Effectiveness Index (IEPK) in Indonesian local governments. Using balanced panel data from 34 provinces during 2022–2024, this study applies Moderated Regression Analysis (MRA) estimated through the Feasible Generalized Least Squares (FGLS) method. The findings show that education expenditure has a negative and significant effect on poverty, indicating that greater education investment contributes to poverty reduction. In contrast, social protection expenditure has a positive and significant direct relationship with poverty, suggesting that higher allocations alone do not necessarily reduce poverty because their effectiveness depends on program targeting accuracy and implementation quality. Furthermore, IEPK has no direct effect on poverty but functions as a pure moderator by conditioning the relationship between government expenditure and poverty. Specifically, IEPK weakens the poverty-reducing effect of education expenditure while strengthening the effectiveness of social protection expenditure in reducing poverty. These findings highlight the importance of improving governance quality to enhance the effectiveness of public expenditure in achieving SDG 1
Eco-Friendly Claims in Digital Business: Consumer Perceptions and Greenwashing Practices in E-Commerce Nisa Uzahrok; Muhammad Fachmi; Renny Sari Dewi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23969

Abstract

Digital marketing practices are driving an increase in the use of eco-friendly claims to build an environmentally friendly image. However, many sustainability claims lack transparency and ecological evidence, raising the potential for greenwashing. This study employs a qualitative approach using descriptive methods through interviews with consumers who use e-commerce and digital media. The results show that 1) consumer perceptions of eco-friendly products are influenced by visual elements such as the color green, packaging design, nature symbols, and sustainability storytelling, which quickly create an eco-friendly impression; 2) greenwashing practices in digital marketing manifest through ambiguous claims, eco-friendly visuals, and sustainability narratives that lack technical information or certifications; and 3) information transparency influences consumers’ evaluation of brands, as consumers increasingly verify claims through user reviews and the consistency of product information. This study contributes to the understanding of sustainability in digital marketing as a symbolic construct shaped by digital communication and consumer perception
Accounting Information System Design for Revenue and Expenditure Cycles: Family Optic Agustina Dwi Purnamasari; Indah Melati
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/24037

Abstract

This study aims to analyze the business processes and design a Microsoft Excel based accounting information system for Family Optic. Currently, transaction recording at Family Optic is conducted manually using handwritten records, resulting in unstructured transaction documentation, limited inventory monitoring, and revenue estimates based on assumptions. To address these issues, this study designs an accounting information system for the revenue and expenditure cycles. This study employs the System Development Life Cycle (SDLC) method and incorporates the threats and controls framework to identify risks and determine appropriate controls for both cycles. The proposed Excel based accounting information system was tested through transaction simulation only. Therefore, scope of this study is limited to system design and simulation based testing. Full implementation and operational use were beyond its scope. The resulting system integrates a chart of accounts, inventory master data, purchase and sales records, cash receipts and cash disbursements records, journals, and income statements. The design system supports more systematic transaction recording, enables perpetual inventory monitoring, and generates more  structured financial information to facilitate business decision making.
Recipient Data Accuracy, Program Planning, and Sharia Consumption Behavior in Relation to PKH Program Success: A Quantitative Study in Parpaudangan Village, North Labuhanbatu Utara Cut Agmi Rayhani; Atika; Muhammad Lathief Ilhamy Nasution
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/24106

Abstract

The present study is directed at assessing the effects of recipient data accuracy, program planning, and Sharia-compliant consumption behavior on the achievement of program success under the Family Hope Program (PKH) in Parpaudangan Village, North Labuhanbatu Regency. All 103 PKH beneficiary households served as respondents in this study, which used a quantitative approach with an associative design; data were obtained through questionnaires under a total sampling technique and analyzed with SPSS version 25. Both partial and simultaneous analyses confirm that recipient data accuracy, program planning, and Sharia consumption behavior positively and significantly contribute to PKH program success. The model's R² of 0.908 reveals that these variables jointly account for 90.8% of the variance in program success, leaving 9.2% explained by variables outside the model. These findings suggest that improving recipient data accuracy, strengthening program planning, and promoting Sharia-compliant consumption behavior may contribute to more effective PKH implementation

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