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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 155 Documents
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Efektivitas Keputusan Investasi dan Pendanaan dalam Perspektif Profitability Index Serta Weighted Average Cost of Capital Syahri Abdillah Nasution; Tiara Andini Sirait; Triwibowo Haryo Pamungkas; Yahya Nur Shadiq
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (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.v2i4.1983

Abstract

In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.
Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi Qurasih Ainun Nurul Ussamah; Puji Rahayu
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (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.v2i4.2019

Abstract

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.
Dampak Kombinasi Bisnis melalui Akuisisi terhadap Kinerja Keuangan Perusahaan Infrastruktur Telekomunikasi di Indonesia Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Suci Etri Jayanti S.; Sri Winda Hardiyanti Damanik
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.v2i4.2039

Abstract

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.
Pengaruh Green Economy terhadap Pertumbuhan Ekonomi Aliya Fayyaza; Billi Jenawi; Satrio Setiawan Sitorus
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (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.v2i4.2061

Abstract

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.
Pengaruh Intensitas Modal, Kebijakan Dividen, dan Pajak Tangguhan terhadap Nilai Perusahaan Nur Laila Choiru Nisa; Adhitya Putri Pratiwi
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 3 (2026): 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.v3i3.2497

Abstract

This study aims to analyze the effect of capital intensity, dividend policy, and deferred tax on firm value among consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employed a quantitative method using secondary data obtained from companies’ financial statements and annual reports published through the IDX and the official websites of each company. The sampling technique used purposive sampling based on predetermined criteria, resulting in 23 companies with a total of 115 observations during the research period. Data were analyzed using panel data regression with the assistance of EViews 12. Model selection was conducted using the Chow Test and Hausman Test, which indicated that the fixed effect model was the most appropriate model for this study. Hypothesis testing was performed using the simultaneous test (F-test), partial test (t-test), and coefficient of determination (Adjusted R²). The results show that capital intensity, dividend policy, and deferred tax simultaneously affect firm value. Partially, capital intensity and dividend policy have a significant effect on firm value, whereas deferred tax has no significant effect on firm value. These findings may provide useful considerations for companies in formulating policies and for investors in making investment decisions.

Page 16 of 16 | Total Record : 155

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