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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 119 Documents
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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.
Implementasi Pembiayaan KPR iB Hijrah dengan Akad Murabahah dan Musyarakah Mutanaqishah pada Perbankan Syariah : Studi Kasus pada Bank Muamalat KCP Rancaekek Adila Permatasari; Dudang Gojali
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.v2i3.1563

Abstract

Islamic banking plays a crucial role in providing financing in accordance with Islamic principles, including through the Home Ownership Credit (KPR) product. This study aims to analyze the implementation of the Murabahah and Musyarakah Mutanaqishah (MMQ) contracts in the iB Hijrah KPR financing product at Bank Muamalat KCP Rancaekek. The Murabahah contract is implemented through a sale and purchase mechanism, where the bank purchases the house the customer needs and resells it with an agreed profit margin, thus providing price certainty and a simple process. Meanwhile, the MMQ contract is based on a partnership between the bank and the customer with a concept of joint ownership that gradually decreases, thus creating flexibility and a more balanced risk sharing. This study uses a qualitative descriptive approach with data collection techniques through literature studies, interviews, and observations. The results of the analysis show that the majority of customers prefer the Murabahah contract due to its simplicity, although in the long term, MMQ is seen as more economical and fair. Thus, both contracts are equally relevant to support Sharia-based home ownership. This research is expected to contribute to Islamic banking in improving service quality, strengthening Islamic financial literacy, and encouraging innovation in competitive and sustainable financing products.
Pengaruh Budaya Organisasi, Lingkungan Kerja Fisik, dan Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan pada UD. Sumber Rejeki Muhammad Aldy Alamsyah; Miftahul Munir; Anita Sumelvia Dewi
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.v2i3.1564

Abstract

This study assesses the influence of organizational culture, physical work environment, and non-physical work environment on employee performance at UD. Sumber Rejeki. Organizational culture is understood as the values, norms, and patterns of behavior agreed upon by members. The physical work environment refers to tangible conditions such as layout, lighting, and cleanliness. The non-physical work environment relates to the psychological climate and social relationships in the workplace. The research design is quantitative with a census or saturated sample technique. All 32 employees were respondents. The instrument was compiled using a Likert scale. The data were processed using SPSS 25. The analysis stages included validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test for partial effects, f-test for simultaneous effects, and the coefficient of determination R². The partial test results showed that organizational culture did not have a significant effect on employee performance. Conversely, the physical work environment and non-physical work environment had a positive and significant effect. The simultaneous test confirmed that the three variables together had a positive and significant effect on performance. These findings indicate that improvements in physical aspects such as room comfort, equipment, and safety standards, as well as strengthening non-physical aspects such as supervisor support, role clarity, and communication, are more directly related to performance improvement than existing cultural characteristics. In practical terms, management needs to prioritize programs to improve the physical work environment and psychological climate, accompanied by periodic evaluations so that the impact can be measured against performance indicators.
Analisis Sistem Pencatatan Akuntansi Zakat terhadap Pelaporan Dana Zakat pada BAZNAS Kabupaten Garut Sri Lestari Anggraeni; Firman Yudhanegara
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.v2i3.1576

Abstract

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  
Peran Modal dan Biaya Produksi dalam Meningkatkan Pendapatan UMKM di Kediri, Jawa Timur Dida Maulidya Al Afshana
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.v2i3.1104

Abstract

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.
Pengaruh Suasana Toko, Kualitas Pelayanan dan Layout terhadap Keputusan Pembelian pada Sambi Swalayan Linda Linda; Baju Pramutoko; Ustadus Sholihin
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.v2i3.1598

Abstract

This study discusses the effect of store atmosphere, service quality, and layout on purchasing decisions at Sambi Swalayan. This study uses quantitative methods with the aim of knowing the extent to which these three variables influence consumer decisions in making purchases. The research sample was obtained using the Accidental Sampling technique, which is a sampling technique based on chance, where the researcher chooses respondents who are accidentally encountered at the research location and deemed suitable for sampling. The number of respondents obtained in this study was 99 people. In data processing, researchers use several statistical analysis techniques, including validity and reliability tests to test the accuracy and consistency of research instruments. In addition, a classical assumption test was carried out to ensure that the data met the requirements for regression analysis, then continued with multiple linear regression analysis to determine the relationship and influence between variables. The coefficient of determination (R²) is used to see how much the independent variable contributes to the dependent variable, while the t test and f test are used to test the effect partially and simultaneously.The results showed that the store atmosphere had a significant effect on purchasing decisions with a sig value. 0,000 < 0,05. Conversely, service quality has no significant effect because the sig value. 0,383 > 0,05. However, store layout has a significant influence on purchasing decisions with a sig value. 0,000 < 0,05. Simultaneously, the three variables have a significant effect on purchasing decisions at Sambi Swalayan with a sig value. 0,000 < 0,05.

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