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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 127 Documents
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Peran Media Komunikasi Digital dalam Mendukung Negosiasi Bisnis di Era Hybrid Work Manda Putra Hutabarat; Suwandi Suwandi
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.v2i2.1226

Abstract

The hybrid work era, which combines remote work with face-to-face work, has brought about new challenges and opportunities in business communication, particularly in the negotiation process. This study aims to analyze the role of digital communication media in supporting the effectiveness of business negotiations. Using a descriptive qualitative approach, data was collected through in-depth interviews with several professionals from various industrial sectors who are active in online negotiation activities. The results indicate that digital communication media such as Zoom, Microsoft Teams, and WhatsApp play a crucial role in enhancing time efficiency, flexibility, and the speed of information exchange. However, limitations in nonverbal expression and the risk of miscommunication remain significant challenges. This study suggests adopting adaptive digital communication strategies, including virtual communication training and the use of a combination of synchronous and asynchronous media to achieve optimal negotiation outcomes.
Pengaruh Fraud Triangle terhadap Kecurangan Laporan Keuangan Salsabila Alya Maharany; Sofinatus Solikhah; Arfenita Cahyaningrum; Tries Ellia Sandari
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.v2i2.1261

Abstract

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.
Masa Depan Manajemen Strategi Bisnis Berbasis AI Afrizal Miradji; Rayhan Kanza Albani; Lizaristi Berliana Putri; Galang Trian Saputra
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.v2i2.1270

Abstract

Artificial Intelligence (AI) is quickly becoming a game changer in the way businesses build and manage their strategies. This article explores how AI is helping organizations make faster and smarter decisions, streamline operations, and spark innovation across various industries. With the ability to process massive amounts of data, AI tools can uncover valuable insights about market trends and customer behavior, allowing companies to respond more accurately and stay ahead of the competition. From machine learning and generative AI to natural language processing and digital twins, these technologies are transforming everything from internal workflows to how businesses connect with customers. The article also offers a practical roadmap for adopting AI in a business setting, covering steps like evaluating readiness, running pilot projects, and measuring success through return on investment (ROI). It emphasizes the need for strong data infrastructure, skilled teams, and a culture that supports innovation and data-driven thinking. Challenges such as algorithmic bias, data privacy, and internal resistance to change are also addressed. Real-world examples from banking, retail, and manufacturing show how AI can deliver real impact improving efficiency, increasing customer satisfaction, and driving business growth. Ultimately, embracing AI isn’t just about keeping up with technology it’s about shaping the future of smart, strategic, and ethical business.
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 Leverage, Profitabilitas dan Struktur Modal Terhadap Manajemen Laba: Pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2019-2023 Herman Wijaya; Media Listiana 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.v2i2.1471

Abstract

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.
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.

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