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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 120 Documents
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Analisis Kinerja Serta Kondisi Keuangan Pemerintah Daerah Kota Sungai Penuh pada Periode Tahun Anggaran 2017-2023 Cherlita Anjani; Iskandar Sam; Rahayu Rahayu
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.1130

Abstract

This study analyzes the financial performance and condition of the Sungai Penuh City Government from 2017 to 2023. Financial performance is measured using key ratios such as independence, effectiveness, efficiency, activity, growth, and solvency. Financial condition is assessed through the Brown Model (10-Point Test). Using a descriptive quantitative approach, the research is based on secondary data from APBD realization reports. The results show fluctuating performance, with high fiscal dependence on central government transfers and inconsistent growth in PAD and spending efficiency. The city's financial condition is categorized as moderate, with solvency as a critical concern. Supported by legitimacy and signaling theories, the study emphasizes the importance of transparency and financial strategy to build public trust and improve regional fiscal health.
Analisis Praktik Akuntansi Aktiva Tetap Berdasarkan Konsep Dasar Akuntansi di PT Kereta Api Indonesia (Tahun 2023) Aninda Nuraini; Anis Fitriyani; Faiz Azzam Attamimi; Siti Janiah; Siti Syawaliyah
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.1159

Abstract

Fixed assets play an important role in supporting the operations of PT Kereta Api Indonesia (Persero) as a BUMN in the transportation sector. This study aims to evaluate the suitability of PT KAI's fixed asset accounting practices in 2023 with PSAK No. 16. This research uses a qualitative approach with descriptive and verification methods, using secondary data in the form of financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). The data is analyzed through document studies and compared with the provisions of accounting standards and supported by relevant scientific references. The results showed that PT KAI has carried out the recognition, measurement, and presentation of fixed assets according to standards, using the straight-line method and the historical cost approach. The statement of financial position is also prepared based on the principle of balance between assets, liabilities, and equity in accordance with PSAK No. 1. This practice shows compliance with accounting standards, and reflects the company's commitment to accountability, transparency, and professional and trusted asset governance.
Representasi Identitas Medan dalam Iklan Lapo Tuak Hizkia Sumihar Hutabarat; Anisa Puteri Br Bukit; Christ Jhon Widianto; Yosue Alberto Sijabat
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.1160

Abstract

This study explores how social identity is constructed and represented in the promotion of traditional tuak drinking culture through the social media content of Atlas Medan, a modern lapo tuak café. Utilizing Social Identity Theory, this research investigates how cultural symbols and regional slang—particularly from Batak and Medan cultures—are employed to reinforce a local identity while appealing to a young demographic (ages 20–40). Using semiotic analysis on 50 selected Instagram posts, this study decodes how Atlas Medan merges traditional and modern elements to craft a compelling digital presence. The findings indicate that the strategic use of Batak songs, Medan slang, and community-oriented visuals fosters a sense of belonging among viewers, effectively branding the café as a hub of local cultural pride. This research contributes to a broader understanding of local identity-based branding and the role of digital media in preserving yet reinterpreting traditional cultural elements in urban settings.
Pengaruh Literasi Keuangan, Penggunaan Digital Payment, dan Pendapatan terhadap Inklusi Keuangan di DKI Jakarta Siti Aisyah Amini; Harya Kuncara Wiralaga; Karuniana Dianta Arfiando Sebayang
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.1163

Abstract

This research aims to analyze the influence of financial literacy, digital payment usage, and income on financial inclusion in DKI Jakarta. This study uses a quantitative approach with a survey method through questionnaires distributed to 157 respondents who are digital payment users aged 15-59 years, have an income, and reside in DKI Jakarta. The analysis results show that financial literacy, digital payment usage, and income each have a positive and significant impact on financial inclusion. The R² value of 0.588 indicates that 58.8% of the variation in financial inclusion can be explained by the variables of financial literacy, digital payment usage, and income. Meanwhile, the remaining 41.2% is explained by other factors not discussed in this study.
Analisis Kemampuan Adaptasiusaha Mikro, Kecil, dan Menengah terhadap Digitalisasi Aulia Putri Siagian; Siti Marfuah Bako; Muhammad Faisal Haririe Nasution; Imam Fitrahwan; Siti Suaibah Nsution
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.1165

Abstract

In the era of globalization and the Fourth Industrial Revolution, Micro, Small, and Medium Enterprises (MSMEs) face significant challenges to remain relevant and competitive, one of which is through digital adaptation. However, digital adaptation among MSMEs still encounters various obstacles, especially in using food delivery platforms such as GoFood and GrabFood, including high commission fees, unilateral order cancellations, and slow technical responses. This study aims to analyze the adaptability of MSMEs to digitalization and its impact on business sustainability and performance amid the digital economic transformation. This research applies a qualitative phenomenological approach involving MSME actors from various business sectors. Data were collected through interviews and observations to explore the lived experiences of MSME actors in facing digital challenges. The results indicate that the success of MSME digital adaptation depends not only on internal capabilities but also on external support from platform providers and the government. Synergy among business actors, digital service providers, and policymakers is essential to create an inclusive and sustainable digital ecosystem for MSMEs.
Kebijakan Pengetesan Kemiskinan sebagai Strategi Penurunan Stunting : Pendekatan Ekonomi Politik Yessy Ramawati Shaputri; Muhammad Ikhzwan; Naldi Sapril
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.1167

Abstract

Stunting is a type of long-term childhood malnutrition that is closely linked to socioeconomic conditions and poverty. The purpose of this study is to look at strategies to reduce stunting in Indonesia using a political economy approach. To achieve this goal, a literature review method was used. The results show that there are many factors that influence stunting, including health issues and inequalities in power distribution, resource allocation and social structure. Through specific interventions (such as the First 1000 Days of Life program) and sensitive interventions (such as the provision of clean water, sanitation, education, and social protection), poverty alleviation policies are essential to reduce the prevalence of stunting. However, decentralization, poor coordination between sectors, and lack of public awareness often hinder policy implementation. To tackle stunting sustainably, the political economy approach emphasizes the need for clear political alignment, strengthened institutional capacity, and cross-sectoral integration. Stunting is a type of long-term childhood malnutrition that is closely linked to socioeconomic conditions and poverty. The purpose of this study is to look at strategies to reduce stunting in Indonesia using a political economy approach.
Pajak Penghasilan 26 Awie Alpany BR Sitorus; Neng Risya
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.1177

Abstract

Income Tax Article 26 (PPh 26) is a type of tax imposed on income received by foreign taxpayers from Indonesia, including royalties, interest, dividends, prizes, as well as technical and managerial services. This study aims to analyze the implementation of Article 26 in cross-border transactions, the level of compliance by foreign taxpayers, and the effectiveness of tax withholding and payment by withholding agents. The method used is a descriptive qualitative approach through literature review and analysis of tax regulations. The results show that although the regulations concerning PPh 26 are relatively clear, there are still obstacles in its implementation, such as a lack of understanding by tax withholders, difficulties in validating foreign tax documents, and suboptimal utilization of tax treaties (Double Tax Avoidance Agreements). This research recommends enhanced education and training for withholding agents, stronger integration of digital reporting systems, and stricter supervision by tax authorities in order to maximize state revenue potential from Article 26 income tax.
Analisis Sentimen Masyarakat terhadap Aktivitas Pertambangan di Raja Ampat Menggunakan Support Vector Machine dan Naïve Bayes dengan Teknik SMOTE Fitri Dwianasari; Rohmah Diah Yani; Karlina Novianto Laksono; Nurhafillah Mujaliza; Riza Fahlapi
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.1208

Abstract

Mining activities in the Raja Ampat area have sparked various public reactions, both supportive and critical, particularly on social media platforms such as Twitter. This study aims to analyze public sentiment regarding the mining operations by employing two classification algorithms. A total of 500 tweets related to Raja Ampat were collected from the X platform, and after data cleaning, 168 were identified as positive sentiments and 303 as negative. Sentiment analysis was conducted using text mining techniques by comparing two algorithms: Support Vector Machine (SVM) and Naïve Bayes. To address the issue of data imbalance, the Synthetic Minority Over-sampling Technique (SMOTE) was applied. The analysis results showed that SVM achieved an accuracy of 80%, outperforming Naïve Bayes, which reached only 68%. This indicates that SVM performed better in classifying sentiment. Additionally, the application of SMOTE effectively enhanced both algorithms’ abilities to detect positive sentiment, as reflected in the precision, recall, and F1-score metrics. For SVM, precision reached 85%, recall 80%, and F1-score 80%, while Naïve Bayes recorded a precision and recall of 69%, and an F1-score of 68%.
Pengaruh Perilaku Organisasi dan Motivasi Kerja terhadap Kinerja Karyawan pada Perusahaan PT. Sentosa Harmony Steel di Cikande Serang Banten Vera Maria; Gita Salwa Fauziah; Amanda Olivia; Astuti Ramayati
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.1211

Abstract

This research focuses on examining the impact of organizational behavior and work motivation on the performance of employees at PT. Sentosa Harmony Steel Cikande. A quantitative methodology was utilized, employing a survey approach to gather data through questionnaires distributed among the employees of PT. Sentosa Harmony Steel. The analysis revealed that both organizational behavior and work motivation significantly contribute to enhancing employee performance. These results imply that a positive work environment, robust managerial support, and strong motivational factors can lead to increased productivity and success among employees. The study suggests that the company should consistently promote positive organizational behavior and adopt strategies to boost work motivation to achieve optimal performance.
Pajak Penghasillan Pasal 26 Dini Vientiany; Nur Ajizah Harahap; Sony Raudha; M Fikri Ariga
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.1213

Abstract

Article 26 Income Tax (PPh Article 26) is a tax imposed on income received by foreign taxpayers from sources within Indonesia. This tax applies to foreign entities or individuals who do not reside, are not domiciled, and do not have a permanent establishment in Indonesia. Types of taxable income include interest, dividends, royalties, rent, and service fees. The standard tax rate is 20% of the gross income, but it can be reduced if a Double Tax Avoidance Agreement (DTAA) exists between Indonesia and the taxpayer’s country. The Indonesian income payer is responsible for withholding the tax. After withholding, the tax must be paid to the government by the 10th of the following month and reported to the tax authority by the 20th. To apply DTAA rates, the foreign taxpayer must submit a Certificate of Domicile (CoD). This mechanism ensures that Indonesia maintains its right to tax income derived within its territory. By understanding the procedures for withholding, paying, and reporting Article 26 tax, taxpayers can fulfill their tax obligations correctly and avoid administrative penalties.

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