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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 143 Documents
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Analisis Sistem Ekonomi Konvensional dalam Mendorong Pertumbuhan Ekonomi Nasional Febi Savira; Norma Hanum Harahap; Reni Ria Armayani Hasibuan
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: 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.v3i2.2399

Abstract

This study aims to analyze the role of the conventional economic system in driving national economic growth and identify the challenges arising from its implementation. The research method used is a qualitative method with a descriptive approach through library research. Data were obtained from various secondary sources such as books, scientific journals, official government reports, and publications from relevant institutions. Data analysis techniques were carried out through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that the conventional economic system plays a significant role in driving national economic growth through market mechanisms, increased investment, and the development of business activities. This system is capable of increasing productivity, economic efficiency, and creating jobs. However, the implementation of the conventional economic system also presents various challenges, such as income disparity, social inequality, the dominance of capital owners, and unequal distribution of social welfare. Therefore, although the conventional economic system is effective in driving economic growth, government intervention is still needed to create equitable development and more inclusive social welfare.
Risiko Sampling Audit dalam Mendeteksi Kesalahan Material pada Pengujian Pengendalian Studi Literatur Rita Dwi Putri; Wahyuni Lili; Afchellya Anugrah Putri; Zahara Putri Amril; Jabil Rahmatullah; Disa Fide Kasoa
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: 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.v3i2.2412

Abstract

Audit sampling has become one of the most widely applied techniques in modern auditing because it enables auditors to obtain sufficient and appropriate audit evidence efficiently. However, the use of audit sampling also introduces sampling risk, which may lead auditors to reach conclusions that differ from those that would have been obtained if the entire population had been examined. This study aims to analyze the role of audit sampling risk in detecting material misstatements during tests of controls through a literature review approach. The research employed qualitative descriptive methods using secondary data collected from scientific journals, international auditing standards, books, and previous empirical studies published between 2020 and 2025. The collected literature was analyzed through content analysis to identify similarities, differences, and developments related to audit sampling practices. The findings indicate that sampling risk significantly influences the reliability of auditors' conclusions regarding internal control effectiveness. Statistical sampling techniques generally provide more reliable audit evidence compared to non-statistical sampling because they allow auditors to quantify sampling risk objectively. Furthermore, technological developments, such as audit data analytics, have contributed to reducing sampling risk by enabling broader examination of transaction populations. The study concludes that proper audit planning, appropriate sampling techniques, and professional judgment are essential to minimize sampling risk and improve audit quality.
Implementasi Rencana Kerja Pemerintah (RKP) Nagari dalam Meningkatkan Pembangunan dan Kesejahteraan Masyarakat: (Studi pada RKP Nagari Koto Baru Tahun 2026) Witra Maison; Wahyuni Lili; Afchellya Anugrah Putri; Zahara Putri Amril; Jabil Rahmatullah
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: 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.v3i2.2448

Abstract

This study aims to analyze the implementation of the 2026 Nagari Government Work Plan (RKP) of Koto Baru Nagari in supporting development and improving community welfare. The RKP is an annual planning document that serves as a guideline for the nagari government in implementing development programs based on community needs and the objectives outlined in the Nagari Medium-Term Development Plan (RPJM). This study employed a descriptive qualitative approach using field research methods. Data were collected through interviews and documentation. The findings indicate that the preparation of the 2026 RKP was conducted through participatory deliberation involving the nagari government, local institutions, and community representatives. The total budget allocated for the 2026 RKP is approximately Rp6.9 billion, sourced from Village Funds, Village Fund Allocations, and Nagari Original Revenue. Priority programs include the construction of a health service facility (Poskesri), farm road development, food security programs, community incentives, and direct cash assistance. The main challenge in implementation is limited funding resources. Evaluation is carried out through sector-based monitoring of program realization and budget utilization. The study concludes that the RKP plays an important role in creating participatory, transparent, and accountable development while improving community welfare.

Page 15 of 15 | Total Record : 143

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