cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
RENI VELIYANTI
Contact Email
info@areai.or.id
Phone
+62895395733773
Journal Mail Official
info@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
Kajian Ekonomi dan Akuntansi Terapan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468736     EISSN : 30469414     DOI : 10.61132
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 16 Documents
 1   2 
Search results for , issue "Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)" : 16 Documents clear
Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan : Studi Kasus Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Silvia Febriani Lestari; Ahmad Idris; Dadang Afrianto
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1441

Abstract

This study aims to explain and prove the hypothesis regarding the influence of investment decisions, financing decisions, and dividend policies on firm value in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study used a quantitative approach with a purposive sampling method, resulting in 10 companies as research samples. Data analysis was conducted through classical assumption tests to ensure the fulfillment of regression analysis requirements, followed by hypothesis testing using multiple regression analysis. Data processing was carried out using E-Views software version 13. The results showed that partially, investment decisions have a positive and significant effect on firm value, with a probability value of 0.0000, which is smaller than the 0.05 significance level. This finding indicates that the more appropriate a company's investment decisions are, the higher the company's value is reflected in its stock performance in the capital market. Conversely, the financing decision variable does not have a significant effect on firm value, with a probability value of 0.3796, which is greater than 0.05. This indicates that the funding structure, whether derived from equity or debt, did not directly affect firm value during the study period. Similarly, the dividend policy variable did not significantly influence firm value, with a probability value of 0.7493 > 0.05. This means that the amount of dividends distributed was not a determining factor in firm value in the sample studied. However, simultaneously, all three independent variables—investment decisions, financing decisions, and dividend policy—were shown to have a significant effect on firm value, with a probability value (F-statistic) of 0.0000 < 0.05. This confirms that the combination of these three factors collectively contributes to changes in firm value in the coal sub-sector.
Pengaruh Good Corporate Governance (GCG) dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sektor Infrastruktur Nurlita Hairunnisa; Ina Khodijah; Mochamad Fahru Komarudin
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1489

Abstract

The concept of company value is critical for investors as it reflects the potential growth, profitability, and long-term sustainability of a business. Company value is a critical factor that guides investment decisions, as it embodies both tangible and intangible factors that contribute to the firm’s success. The factors that influence company value include Good Corporate Governance (GCG), which refers to the practices that ensure a company’s management is held accountable, transparent, and efficient. It also includes profitability metrics, such as Return on Assets (ROA) and Return on Equity (ROE), which indicate how well a company is performing in generating profits from its assets and equity. This study aimed to analyze how GCG and profitability influence company value, specifically in the infrastructure sector of Indonesia, listed on the Indonesia Stock Exchange (IDX). By using multiple linear regression analysis with data collected from 8 companies between 2020 and 2024, the research uncovered some insightful findings. It was found that the presence of Independent Commissioners, as part of GCG, had a positive and significant effect on company value. This highlights the importance of having independent oversight to ensure that the company operates in the best interests of its shareholders. In contrast, Institutional Ownership had no significant impact on company value, which might suggest that larger institutional investors do not always influence the company’s strategic direction in a way that directly affects value. Additionally, profitability, as measured by ROA and ROE, had significant effects on company value. ROA negatively influenced company value, which may indicate that companies with higher assets do not always perform better in terms of profitability, possibly due to inefficiencies. However, ROE had a positive influence on company value, suggesting that companies that efficiently use equity to generate profits are viewed more favorably by investors.  
Analisis Faktor-Faktor yang Mempengaruhi Ekspor Ikan Segar Indonesia Winna Yuliana; Zata Hasyyati
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1495

Abstract

International trade plays a vital role in strengthening Indonesia’s economic growth, particularly through the export of fishery products which are among the country’s leading commodities. Fresh fish exports are highly influenced by external demand factors in destination countries as well as Indonesia’s own production capacity. This study aims to analyze the determinants affecting Indonesia’s fresh fish exports to its main trading partners, namely China, Japan, Hong Kong, Singapore, and Malaysia, over the period 2012–2023. The research utilizes secondary data sourced from the World Bank and the Central Statistics Agency (BPS). Several independent variables are considered, including the fish production levels in the importing country, the real gross domestic product (GDP) per capita of the importing country, and the total population of the importing country. Panel data analysis was employed to capture the variations across time and countries, with the Random Effect Model (REM) chosen based on the results of the model specification tests. The findings of the analysis indicate that fish production in the importing country exerts a negative and statistically significant effect on Indonesia’s fresh fish exports, suggesting that higher domestic fish production in these countries reduces the need for imports. Conversely, the real GDP per capita of the importing country and its population size were found to have positive and significant impacts on Indonesia’s export volumes. These results highlight that wealthier and more populous nations demonstrate stronger demand for imported fresh fish, including from Indonesia. The implications of this study underscore the importance for Indonesia to continuously improve the quality, safety, and competitiveness of its fresh fish products while also adopting effective marketing and trade strategies targeting countries with high purchasing power and large consumer bases.
Pengembangan Ekonomi Kreatif dari Bahan Limbah (Manik-Manik) melalui Platform Digital Nurfaiza Nurfaiza; Tengku Bella Fazilah; Suci Afriana; Mira Hindriyani; Lisa Putri Sari Fatiha
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1522

Abstract

This study aims to analyze the development process of a creative economy based on bead waste and the use of digital platforms as a marketing medium to increase product competitiveness. The background of the study is based on the phenomenon of increasing volumes of waste that have not been optimally managed and the low skills of business actors in utilizing digital technology. The research method used a qualitative approach with descriptive methods. Data were collected through in-depth interviews, participatory observation, documentation, and literature studies, with informants consisting of business actors, community leaders, representatives of relevant agencies, and consumers. The results of the study indicate that processing waste into beads not only reduces environmental impacts but also opens up creative business opportunities with high economic value. The use of digital platforms has proven effective in expanding market reach, improving branding, and driving sales, although there are still obstacles in the skills of digital entrepreneurs. This study recommends strengthening digital marketing capacity and ongoing mentoring for creative waste-based entrepreneurs to achieve economic and environmental sustainability. In addition, synergy between business actors, the government, and local communities is a crucial factor in supporting the development of a waste-based creative economy. The involvement of local governments through entrepreneurship training and facilitating access to technology is essential to address the challenge of limited digital capabilities of entrepreneurs. Local communities also play a role in maintaining sustainable production and encouraging innovation in bead designs based on local culture to add value and attract market share. This collaboration can create a conducive ecosystem for the growth of creative small and medium enterprises (SMEs), while strengthening local identity and increasing product competitiveness in national and global markets. Thus, developing a waste-based creative economy and utilizing digital marketing are relevant innovative strategies in addressing current economic and environmental challenges.
Pengembangan Ekonomi Kreatif Dari Bahan Limbah (Kain Perca) Melalui Platform Digital Andani Asmara; Rudi Rinaldo; Muhammad Afriusnaldi; Ananda Enda Nadicca; Iko Marsela
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1523

Abstract

This study aims to analyze the development of the creative economy through the utilization of textile waste, particularly patchwork fabric, by leveraging digital platforms. Employing a qualitative approach with a case study method, the research involved creative entrepreneurs who transform patchwork waste into economically valuable products, such as bags, wallets, accessories, and home decorations. Data were collected using in-depth interviews, participatory observation, and document studies, and then analyzed thematically. The findings reveal that patchwork fabric waste can be successfully converted into high-value creative products through innovative designs and diversification strategies. Furthermore, the adoption of digital platforms, including social media and online marketplaces, plays a pivotal role in product promotion, enhancing brand awareness, and expanding market reach beyond local boundaries. This integration not only provides economic benefits, such as increased income for entrepreneurs and the creation of new job opportunities, but also fosters social and environmental impacts, including raising community awareness of sustainable waste management practices. The study emphasizes that the creative transformation of textile waste contributes to circular economy principles, supporting resource efficiency and reducing environmental burden. In conclusion, the integration of creativity, innovation, and digital technology utilization emerges as a sustainable strategy for developing a creative economy based on waste materials. These findings provide insights for entrepreneurs, policymakers, and communities in promoting environmentally friendly business models while simultaneously driving inclusive economic growth.
Analisis Transaksi Jual Beli Sawit di Desa Kuala Keritang Kabupaten Indragiri Hilir Provinsi Riau Ditinjau Menurut Etika Bisnis Islam Arif Rahman; Eja Armaz Hardi; M. Maulana Hamzah
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1528

Abstract

This study examines two main issues related to palm oil trading transactions in Kuala Keritang Village, Indragiri Hilir Regency, Riau Province. The first issue concerns the analysis of pricing mechanisms in palm oil trading, while the second focuses on the review of Islamic business ethics in such transactions. The objective of this research is to understand in detail how the price determination system operates in the local palm oil market and to assess the extent to which these trading practices align with the principles of Islamic business ethics. To address these issues, a qualitative descriptive method was employed. This approach was chosen because it allows for a comprehensive description of facts, data, and trading mechanisms while providing space for critical analysis in relation to Islamic values. Data were obtained through observation, interviews, and documentation, which were then described, analyzed, and discussed in order to answer the research questions thoroughly. The findings indicate that, in general, palm oil trading practices in Kuala Keritang Village are similar to other common trading systems, but they differ in terms of price-setting mechanisms. In practice, the price of palm oil is largely determined by buyers based on market conditions, which often creates injustice for farmers as sellers. From the perspective of Islamic business ethics, this practice does not fully comply with the principles of fairness, honesty, and mutual benefit, which are essential foundations of Islamic economic transactions. The study concludes that violations of Islamic business ethics principles, particularly regarding fairness in pricing, still occur in palm oil trading within the village. Therefore, improvements are needed in the transaction system so that palm oil trading in Kuala Keritang can be carried out in accordance with sharia principles, ensuring justice and mutual benefit for both sellers and buyers.
Pengaruh Retrun on Assets, Debt to Assets Ratio, dan Total Aktiva terhadap Audit Delay : Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar pada BEI Periode 2020-2024 Ayu Juniarti; Suryani Suryani
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1539

Abstract

This study aims to examine the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR), and Total Assets on Audit Delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit Delay is defined as the time interval between the end of the fiscal year and the issuance date of audited financial statements by independent auditors. The timeliness of financial reporting is a crucial element for stakeholders in evaluating company performance, enhancing transparency, and supporting decision-making processes. Therefore, understanding the factors that influence audit delay is important in the context of both regulatory compliance and corporate governance. This research adopts a quantitative methodology using multiple linear regression analysis. The data used are secondary data obtained from annual financial reports published and accessible through the official IDX website. The study sample consists of 33 companies, resulting in 165 observations. After conducting outlier analysis, the final dataset comprised 83 observations. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) Version 22. The results show that Return on Assets and Total Assets do not have a significant effect on Audit Delay. This indicates that profitability and company size are not the main determinants of audit timeliness in this sector. However, the Debt to Assets Ratio was found to have a relatively positive effect on Audit Delay. This finding suggests that companies with higher leverage tend to be audited more quickly, possibly because auditors and stakeholders pay greater attention to firms with higher financial risk. Thus, a company’s capital structure plays an important role in influencing the timeliness of audit completion.
Analisis Statistik Nonparametrik pada Perbedaan Tingkat Kepuasan Pelanggan terhadap Layanan Bank Syariah Indonesia dalam Perspektif Demografis Adil Alfarizi Nst; Imsar Imsar
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1542

Abstract

This study investigates the differences in customer satisfaction levels toward the services of Bank Syariah Indonesia by employing a nonparametric statistical approach. Customer satisfaction is a critical benchmark in Islamic banking, as it not only reflects the quality of services but also the extent to which sharia compliance is embedded in financial practices. Given that satisfaction data are generally ordinal and may not fulfill the assumptions of normal distribution, nonparametric methods such as the Kruskal-Wallis and Mann-Whitney tests were selected as the primary analytical tools. This research adopts a qualitative library-based method by reviewing relevant literature, scientific articles, and previous empirical studies to construct a comprehensive understanding of customer satisfaction measurement within Islamic banking. The findings highlight that variations in satisfaction are influenced by multiple factors, including service speed, staff friendliness, accessibility of digital platforms, and clarity of sharia principles applied in daily operations. Results further suggest that demographic characteristics and service usage frequency significantly shape satisfaction differences across customer groups. Theoretically, this study enriches the body of knowledge on the application of nonparametric statistics in Islamic banking research, while practically, it provides actionable insights for Bank Syariah Indonesia in formulating adaptive service strategies. These contributions are expected to assist the bank in strengthening customer loyalty, enhancing competitiveness, and sustaining growth in the dynamic modern banking industry. Theoretically, this study enriches the body of knowledge on the application of nonparametric statistics in Islamic banking research, while practically, it provides actionable insights for Bank Syariah Indonesia in formulating adaptive service strategies. These contributions are expected to assist the bank in strengthening customer loyalty, enhancing competitiveness, and sustaining growth in the dynamic modern banking industry.  
Pengaruh Influencer Marketing dan Kualitas Produk terhadap Minat Beli Konsumen : (Studi Kasus pada Brand Dricha Skincare) Asri Wulan Fadillah Sari; Ambardi Ambardi
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1549

Abstract

Advances in technology and information have given rise to digital innovations such as e-commerce and social media, which have had a major impact on the beauty industry. One popular strategy is influencer marketing, which involves utilizing public figures to influence the purchasing decisions of audiences. In addition, product quality is also an important factor that determines consumer purchasing interest. This study aims to analyze the influence of influencer marketing and product quality on consumer purchasing interest in the Dricha Skincare brand. The method used is a quantitative approach with a survey of 81 respondents selected using the Slovin formula. The data were analyzed using multiple linear regression with tests for normality, multicollinearity, and heteroscedasticity.
Pengaruh Electronic Word Of Mouth (E-Wom) dan Online Customer Experience terhadap Keputusan Pembelian Produk Skintific di Shopee Salma Mayviana Zahrani; Ambardi Ambardi
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1550

Abstract

The growth of e-commerce in Indonesia has changed consumption patterns, especially in the online purchase of skincare products. Shopee, as the largest marketplace, has become the main platform for brands such as Skintific, which has achieved high sales. This phenomenon shows the support of online consumer reviews (Electronic Word of Mouth/E-WOM) and digital shopping experiences (Online Customer Experience/OCE). This study aims to examine the influence of E-WOM and OCE on purchasing decisions for Skintific products on Shopee. This study used a quantitative method with an associative approach. The research sample consisted of 97 respondents obtained through purposive sampling. Data analysis was performed through validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that E-WOM has a positive and significant effect on purchasing decisions (calculated t = 5.209 > table t = 1.986; sig. <.001). OCE also has a positive and significant effect on purchasing decisions (t-count = 7.605 > t-table = 1.986; sig. <.001). Simultaneously, both independent variables have a significant effect on purchasing decisions (F-count = 101.366 > f-table = 3.09; sig. <.001). The coefficient of determination (R²) value of 0.683 indicates that 68.3% of the variation in purchase decisions can be explained by E-WOM and OCE, while the remaining 31.7% is influenced by other factors outside the research model. These findings confirm that consumer online reviews and positive online shopping experiences play an important role in increasing purchase decisions for Skintific products on Shopee.

Page 1 of 2 | Total Record : 16

 1   2 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT) Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT) Vol. 2 No. 1 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT) Vol. 1 No. 4 (2024): Desember : Kajian Ekonomi dan Akuntansi Terapan (KEAT) Vol. 1 No. 3 (2024): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT) Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)