Kajian Ekonomi dan Akuntansi Terapan
Kajian Ekonomi dan Akuntansi Terapan (KEAT) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, Juni, September, dan Desember. Misi Kajian Ekonomi dan Akuntansi Terapan (KEAT) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
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<![CDATA[Analisa Realisasi Anggaran Belanja Pada Pemerintah Kota Depok Tahun 2021 – 2022 ]]>
<![CDATA[Mutia Shafa Sejati]]>;
<![CDATA[Sonny Fransisco Siboro]]>;
<![CDATA[Nanda Apriliyani]]>;
<![CDATA[Savika Aulia]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.157
<![CDATA[When it comes to the management of any institution including the government, the budget and the Budget Realisation Report (BRA) are two important components. For the purpose of evaluating the government's financial performance, the published LRA can provide important information. The LRA financial statements, which show the realisation of revenues, expenditures, and financing, can be used to test the content of the document. The purpose of this study is to determine and evaluate the realisation of the Depok City Government's expenditure budget in 2021-2022. In this study, a descriptive quantitative methodology is used, using analytical methods such as expenditure variance analysis, growth, compatibility, and efficiency. The results of the analysis show that there will be a considerable increase in the expenditure growth ratio in 2022, as well as an increase in expenditure realisation and variance. The Depok City Government has managed its expenditure effectively in this regard. ]]>
<![CDATA[The Role Of Green Economy In Ncouragig Enterpreneurial Innovation Of MSME Coconut Ice Sellers ]]>
<![CDATA[Cailah Nasywa Afrila]]>;
<![CDATA[Diah Indri Anggriyanti]]>;
<![CDATA[Dela Wahyu Putri Awanda]]>;
<![CDATA[Maria Yovita R. Pandin]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.187
<![CDATA[The purpose of this study on the Role of Green Economy in Encouraging Entrepreneurial Innovation of MSME’s Selling Coconut Ice is to find out how to classify waste that can be processed into something that can be reused and waste that cannot be processed. Coconut ice sellers sometimes do not know how coconut waste can be processed into something that has economic value. Therefore, coconut ice sellers only sell coconut to be made into coconut ice with various variants by providing innovative flavors other than original such as palm sugar flavors, or using flavored syrups. With so many coconut ice sellers today, there is a large amount of coconut waste generated every day. Materials that sometimes cause waste in MSME entrepreneurs selling coconut ice are waste that is not used or discarded such as coconut shells, coconut fibers, syrup bottles, milk cans, and plastic (other waste). This is a problem for traders who have difficulty distributing waste so that it can be processed into something that can be used or useful and has economic value for waste that is reprocessed. To emphasize the environmentally friendly aspects of coconut waste and can increase the attractiveness for consumers to care about their environment regarding the waste. So from the conclusion of this research can emphasize, how important the green economy is in encouraging innovation regarding entrepreneurship in MSME’s for coconut ice sellers.]]>
<![CDATA[Menggali Dampak Sosial Dan Ekonomi Dari Permasalahan Pinjaman Online Dalam Industri Financial Technology di Kabupaten Bekasi ]]>
<![CDATA[Ayu Kartika Agustin]]>;
<![CDATA[Febiola Siska Wulandari]]>;
<![CDATA[Desinta Sari]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.190
<![CDATA[This article explores the social and economic impacts of online lending issues in the Financial Technology industry. Through an in-depth review of factors such as poverty, over-indebtedness, and the role of technology in financial transformation, this article delves into the complex implications of this phenomenon. Considering the perspectives of consumers, regulators, and industry players, we explore the challenges and opportunities associated with addressing these online lending issues. This analysis provides valuable insights for stakeholders in developing policies and sustainable solutions to support the positive development of the Financial Technology industry. This research will use a qualitative approach to explore the social and economic impacts of online loans in the Financial Technology industry in Bekasi Regency.]]>
<![CDATA[Pengaruh Upah Minimum dan Angkatan Kerja Terhadap Tingkat Pengangguran Terbuka di Indonesia 2014-2023 ]]>
<![CDATA[Anggi Erlangga]]>;
<![CDATA[M. Reza Falevi]]>;
<![CDATA[Priliyanti Putri]]>;
<![CDATA[Muhammad Kurniawan]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.191
<![CDATA[Improper population management will cause population problems, especially in work areas. Existing jobs have not been able to meet the employment needs resulting from the unemployment problem. The number of unemployed in Indonesia reaches 7 million people from the workforce. The aim of this research is to determine the effect of economic growth, minimum wage labor and inflation on unemployment in Indonesia. The analysis technique used is multiple linear regression, using time sequential data for 2014-2023. The test results show that with a 95 percent confidence level the model is significant, indicated by a significance value of F 0.000 < 0.02. Determination coefficient of The R Square for the model obtained a figure of 0.235 which indicates the independent variable. The model is able to explain 95 percent of the variation in endogenous variables well. Meanwhile, the remaining 5 percent is explained by other variables outside these variables model. This means that together the variables are inflation, economic growth and minimum wage workers influence the level of open unemployment. Partially, of the three variables tested by considering the P-value results, there are two Variables that influence the open unemployment rate are inflation and minimum wages worker. Meanwhile, the economic growth variable has no effect on the level of openness unemployment.]]>
<![CDATA[Pengaruh Aksebilitas Dan Fasilitas Pasar Terhadap Pendapatan Pedagang Di Pasar Pada Lewoleba ]]>
<![CDATA[Redempta Sewai B. K. Sulaona]]>;
<![CDATA[Fransina W. Ballo]]>;
<![CDATA[Maria I. Hewe Tiwu]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.194
<![CDATA[This study aims to explain the influence of accessibility and facilities on traders' income at Pada Lewoleba Market. This research is quantitative research with the data used obtained from the results of a questionnaire distributed to 75 respondents. The analytical method used is instrument testing and multiple linear regression which is processed using Eviews 12 software. The results of this study show that partially the accessibility variable influences the income of traders in the market on Lewoleba and the facility variable influences the income of traders in the market on Lewoleba, this is due to renovations carried out in stages by the Lembata Regency Regional Government which are continuously being improved. Simultaneously, the variables of accessibility and facilities influence the income of traders in the market on Lewoleba]]>
<![CDATA[Analisis Pinjaman Pada Pemerintah Daerah Kabupaten Manggarai ]]>
<![CDATA[Rupertus Alfandi Jehalut]]>;
<![CDATA[Aldarine Molidya]]>;
<![CDATA[Cicilia A. Tungga]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.196
<![CDATA[This research aims to analyze the requirements, influencing factors, impacts, and effective solutions for loan management carried out by the Regional Government of Manggarai Regency in 2022. This regional loan analysis was carried out based on the provisions regulated in PP Number 56 of 2018 concerning “Regional Loans”. The research method used is descriptive qualitative. The type of research data used is qualitative and quantitative data with primary and secondary data sources. The data collection techniques in this research are interviews and documentation using the data analysis method proposed by Miles and Huberman. The results of this research show that regional loans made by the Manggarai Regency Government meet the requirements stated in PP Number 56 of 2018 Article 15, where the main factor in taking loans is to finance projects that are the development plans of the Manggarai Regency regional head. This regional loan has had a positive impact on infrastructure development and the DSCR value is 2.54 points, which means there is no indication of having a negative impact on the financial health of the Manggarai Regency Government area. The loan management solutions provided by research informants are in accordance with the principles of providing regional loans as stated in PP Number 56 of 2018 Article 3.]]>
<![CDATA[Pembangunan Ekowisata Melalui Konsep Ekonomi Kreatif Berbasis Seni dan Budaya ]]>
<![CDATA[Ivana Grace Sofia Radja]]>;
<![CDATA[Leo Riski Sunjaya]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.202
<![CDATA[In modern times, economic development has become the most important part of increasing economic growth in Indonesia, through the creative economy. New breakthroughs are needed in the field of ecotourism based on arts and culture. This research was conducted in the colorful village of Kalilo in Banyuwangi, where environmental conditions that are economically and socially unfavorable can transform these deficiencies into potential for sustainable development. By maximizing aspects of talent, tolerance and technology as well as instilling education, especially nationalist education, in the development of arts and culture in the village. The method used is descriptive qualitative based on Richard Florida's theory with the 3T concept (Talent, Tolerance, Technology). The results of the research that has been carried out have found that the use of the 3T concept from Richard Florida is able to dissect several aspects such as the condition of the people of Kalilo Village which is compact with a high level of creativity and is able to improve the economy of the surrounding community.]]>
<![CDATA[Pengaruh Leverage, Ukuran Perusahaan, dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Subsektor Industri Makanan dan Minuman Dengan Profitabilitas Sebagai Moderasi Periode 2021-2023 ]]>
<![CDATA[Martin Irawan]]>;
<![CDATA[Edrick Forbes]]>;
<![CDATA[Adrian Salim]]>;
<![CDATA[Angelly Simmon]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.207
<![CDATA[This study aims to analyze and test the effect of leverage, company size, and liquidity on company value and the ability of profitability to moderate the effect of leverage, company size, and liquidity on company value in manufacturing companies in the food and beverage industry sub-sector that have been listed on the Indonesia Stock Exchange for the period 2021-2023. The population of this study consisted of 26 food and beverage sub-sector manufacturing companies. The sampling method used in this study used purposive sampling technique and resulted in sample data of 72 companies used in this study. The data analysis method used in this study is multiple regression analysis which was previously tested with classical assumptions, then moderation testing will be carried out with the MRA test. The results of this study explain that leverage, company size and liquidity have no effect on company value and profitability is able to moderate the relationship between company size and company value, but cannot moderate the relationship between leverage and liquidity on company value.]]>
<![CDATA[Keterlibatan Pemerintah Kota Tanjungpinang dalam Upaya Penanggulangan Kemiskinan ]]>
<![CDATA[Afriyadi Afriyadi]]>;
<![CDATA[Masayu Vrisaliani]]>;
<![CDATA[Natasya Saffa Adesti]]>;
<![CDATA[Raja Fitriana]]>;
<![CDATA[Suci Alya]]>;
<![CDATA[Ahwe Eliza Nanda]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.243
<![CDATA[Poverty is a common problem that continues to be faced by every region in the world, especially in remote areas, which causes an increase in poverty rates. To overcome the impact of the COVID-19 pandemic, serious efforts are needed to stop its spread, which must be supported by all levels of society by complying with government regulations. Because poverty reflects the inability to meet needs, poverty data is an important indicator in social analysis, especially for policy makers. This research aims to describe and analyze the role and policies that have been implemented by the Tanjungpinang City Government in efforts to reduce poverty. This research uses qualitative methods with literature study as a data collection technique. The conclusion that can be obtained from this research is that a comprehensive evaluation of these programs shows a reduction in the number of poor people and an increase in welfare as a result of the various initiatives implemented. Integrated health, education, skills training and social assistance programs have also helped in providing holistic solutions in overcoming the problem of poverty.]]>
<![CDATA[Analisis Fundamental Makro Dan Fundamental Mikro Terhadap Nilai Perusahaan Dengan Struktur Modal, Karakteristik Perusahaan, Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Aprilia Wahana Putri]]>;
<![CDATA[Hwihanus]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.252
<![CDATA[The aim of this research is to analyze whether there is an influence of Macro Fundamental Analysis, Micro Fundamental Analysis on Company Value with Capital Structure, Company Characteristics and Financial Performance in Service Companies Listed on the Indonesian Stock Exchange in 2019-2023. This research uses quantitative research and the type of data used is secondary data obtained from the results of annual reports of companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023 through the official website of the Indonesia Stock Exchange and other supporting journals related to this research. . The sample used in this research consisted of 6 financial services companies listed on the Indonesia Stock Exchange, whose data were then analyzed using the Smart-PLS version 4 application. The results of this research show that among the proposed hypotheses there are 7 independent variables that have a positive and significant effect on the variables dependent, while the remaining 6 variables have a negative effect on the dependent variable, namely company value]]>
