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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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Keterlibatan Pemerintah Kota Tanjungpinang dalam Upaya Penanggulangan Kemiskinan Afriyadi Afriyadi; Masayu Vrisaliani; Natasya Saffa Adesti; Raja Fitriana; Suci Alya; Ahwe Eliza Nanda
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): 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.v1i2.243

Abstract

Poverty is a common problem that continues to be faced by every region in the world, especially in remote areas, which causes an increase in poverty rates. To overcome the impact of the COVID-19 pandemic, serious efforts are needed to stop its spread, which must be supported by all levels of society by complying with government regulations. Because poverty reflects the inability to meet needs, poverty data is an important indicator in social analysis, especially for policy makers. This research aims to describe and analyze the role and policies that have been implemented by the Tanjungpinang City Government in efforts to reduce poverty. This research uses qualitative methods with literature study as a data collection technique. The conclusion that can be obtained from this research is that a comprehensive evaluation of these programs shows a reduction in the number of poor people and an increase in welfare as a result of the various initiatives implemented. Integrated health, education, skills training and social assistance programs have also helped in providing holistic solutions in overcoming the problem of poverty.
Analisis Fundamental Makro Dan Fundamental Mikro Terhadap Nilai Perusahaan Dengan Struktur Modal, Karakteristik Perusahaan, Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Aprilia Wahana Putri; Hwihanus
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): 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.v1i2.252

Abstract

The aim of this research is to analyze whether there is an influence of Macro Fundamental Analysis, Micro Fundamental Analysis on Company Value with Capital Structure, Company Characteristics and Financial Performance in Service Companies Listed on the Indonesian Stock Exchange in 2019-2023. This research uses quantitative research and the type of data used is secondary data obtained from the results of annual reports of companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023 through the official website of the Indonesia Stock Exchange and other supporting journals related to this research. . The sample used in this research consisted of 6 financial services companies listed on the Indonesia Stock Exchange, whose data were then analyzed using the Smart-PLS version 4 application. The results of this research show that among the proposed hypotheses there are 7 independent variables that have a positive and significant effect on the variables dependent, while the remaining 6 variables have a negative effect on the dependent variable, namely company value
Analisis Fundamental Makro, Struktur Modal, Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Agri-Food Yang Terdaftar Di Bursa Efek Indonesia 2014-2023 Ruri Istia Damayanti; Hwihanus Hwihanus
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): 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.v1i3.259

Abstract

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure on firm value with profitability as an intervening variable in agri-food companies listed on the Indonesia Stock Exchange from 2014 to 2023. This research uses documentation studies as a data collection technique and for data processing, Smart-PLS (Partiral Lerast Squarers) is used. The results show that capital structure has a significant influence on firm value, while ownership structure does not show a significant influence. In addition, profitability is proven to be an intervening variable that strengthens the relationship between capital structure and firm value, but does not strengthen the relationship between firm size and firm value. These findings provide important implications for the management of Agri-Food companies in making decisions related to financing and ownership strategies to increase firm value.
Reward Dan Peningkatan Kerja Karyawan: Studi Manajemen Sumber Daya Manusia Nadlirotul Ulfah; Khairul Ikhwan
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): 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.v1i3.267

Abstract

One of the most important management tools is resources. All levels of management should realize the importance of human resources. No matter how sophisticated technology is today, the human factor still plays an important role in the success of an organization. It can even be said that management is essentially human resource management. Human resources are employees, employees, workers or people who work. This research uses a qualitative descriptive approach associated with a literature review study. Qualitative research methods are methods or research to investigate and understand a key indicator. The data collected in this study were analyzed using research articles published in reputable national and international journals, books, magazines, and conferences. For the initial preparation of this article, a research method was selected that serves as a starting point for researchers interested in the topic. The results of this study The importance of human resource planning is measured by the department's operations which cannot be separated from the need to obtain quality human resources so that with better and more precise human resource planning, the right people can be appointed to the right positions and more easily identified. The combination of human resource planning and strategic planning is one of the innovations that many business people and industry experts are doing to improve the quality of human resources.
Penerapan Pencatatan Keuangan Pada Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Bakso Tusuk Saipudin Ni Made Anjani; Fera Wati; Nani Hartati
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): 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.v1i3.268

Abstract

Preparing financial reports is certainly an important factor for MSMEs. This research aims to: (1) understand the financial bookkeeping process, (2) analyze the application of Financial Recording in carrying out accounting bookkeeping, and (3) identify inhibiting factors or obstacles for Micro, Small and Medium Enterprises (MSMEs) of Bakso Tusuk Saipudin in the Clean Market Jababeka in implementing Financial Recording. This research is qualitative research. The research location was the Bakso Tusuk Saipudin UMKM in the Jababeka Clean Market in implementing Financial Recording. Data collection was carried out through interviews, documentation and observation. The data analysis technique is carried out through qualitative descriptive data analysis. The research results show that: (1) the management of Bakso Tusuk Saipudin MSMEs at the Jababeka Clean Market only prepares business activity reports which they consider to be financial reports. Even though the report is still very far from complying with financial accounting standards. In fact, MSMEs have tried to prepare reports that at least lead to conformity with accounting standards or accounting bookkeeping. (2) The correct accounting cycle has not been implemented by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market, that is, it has not started with journalizing transactions, posting to the ledger, preparing a trial balance, adjustments, worksheet, until the issuance of financial reports. Complete financial report components in the form of financial position reports, profit and loss reports, changes in equity reports, cash flow reports and notes to financial reports have not been found in the reports prepared by MSME management. Thus, they have not prepared financial reports that are in accordance with financial records. (3) The obstacles and barriers encountered by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market in preparing financial reports that are in accordance with financial records, are caused by several things, namely management's ignorance of the financial records required in preparing financial reports for the entity they manage or business. which they operate, financial management which is still handled by themselves.
ANALISIS PERBEDAAN PRINSIP PRODUK PENGHIMPUNAN DANA (FUNDING) PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL Septi Dwi Wulandari; Nabilah Az-zahra; Simamora Desi Anna Sari; Muhammad Rifai; Muhammad Syahwildan
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): 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.v1i3.280

Abstract

The bank is an official state institution in the financial sector that has the task of withdrawing and disbursing public money. Banks are one type of trusted institution among the surrounding community. Banks that have a non-trivial task make the bank also registered in the law for its security. There are many banks in Indonesia, one of which is BSI. BSI is the only bank that applies sharia principles based on the Koran and hadith. The existence of these principles makes Islamic banks not carelessly choose transactions or cooperation with other parties or customers. Uniquely, Islamic banks also use a profit sharing system as their ratio. Whereas conventional banks use the deposit interest system as their ratio. That is why researchers are interested in conducting research on the difference between the principles of Islamic banks and conventional banks in fundraising products (funding). There are three types of fundraising products in both Islamic and conventional banks, namely checking accounts, savings accounts and time deposit accounts. The difference is that Islamic banks use wadi'ah contracts and mudharabah contracts. This study aims to introduce to all people that Islamic banks have their own uniqueness and characteristics. Therefore, it is necessary to explain the contracts involved in Islamic banking. In this study, researchers used qualitative techniques. There are two data sources: Primary and secondary data sources. The researchers conducted direct interviews with informants based on primary data.
Faktor Pendapatan Pada Pengaruh Audit Internal Terhadap Resiko Kecurangan (Fraud) Shailla Nisa Lidiawati; Nur Anisa; Dien Noviany Rahmatika
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): 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.v1i3.283

Abstract

As a result of this study, cheating can be defined as any action that can be carried out by an individual or group by using fraudulent methods to gain profits. Financial fraud typically involves the misuse of funds obtained through fraud, usually by managers, executives, employees, or third parties, for the purpose of obtaining unlawful profits. In order for financial statements to be used as a basis for decision-making and to be trusted by the public and third parties, we found that the quality of the audit process is very important. This shows that the auditor's experience can affect the impact of fraud risk assessment on the auditor's ability to detect fraud. Previous research has shown that auditor experience can affect the impact of auditors' ability to detect fraud. The purpose of this study is to compare the results of different studies on the impact of fraud on internal audit components.
EKSPLORASI DUNIA PERILAKU KREATIF: INOVASI, IMAJINASI, DAN PENGARUHNYA DALAM KEHIDUPAN SEHARI-HARI M.Prayoga; Mochammad Isa Anshori
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): 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.v1i3.286

Abstract

Creative behavior has an important role in the world of management and innovation, especially in the era of globalization and increasingly fierce business competition. This research aims to explore the world of creative behavior, focusing on aspects of innovation, imagination, and its influence in everyday life. In addition to having a significant impact in the realm of business and management, creative behavior also has a great influence in everyday life, covering various aspects such as art, education, health, and social relations. The importance of creative behavior in the context of management is emphasized, where innovation and imagination are vital triggers of creativity. Furthermore, this study aims to identify the factors that influence an individual's level of creativity, with the hope of making a tangible contribution to the development of innovative management strategies. Through a deeper understanding of these factors, leaders and management practitioners can develop a holistic approach to encourage creativity in the work environment. By integrating the results of this study into management practice, it is hoped that a work environment that facilitates creativity, innovation and sustainable growth can be created
PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN SARUNG TANGAN DI PT BONA GLOVES Etty Zuliawati Zed; Adzkia Munifa Rohilawati; Alya Aulia Pane; Filipus Marcell Febrian; Tasya Alisya
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): 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.v1i3.287

Abstract

PT BONA MESTY GEMILANG was established in 2002, which has its head office and factory in Cikarang - West Java, PT BONA MESTY GEMILANG is a manufacturer and supplier of Gloves and Personal Protective Equipment in Indonesia. BONA GLOVES produces PU Gloves, Knit Gloves, Rubber / latex gloves, Nitrile Gloves, PVC Gloves, Cotton Fabric Gloves, Nylon Fabric Gloves, Aprons and masks. The purpose of the study was to determine the effect of price and product quality on consumer purchase satisfaction of PT BONA MESTY GEMILANG gloves on Jl. Villa Mutiara Cikarang No.1 Blok G5 19, Ciantra, South Cikarang, Bekasi Regency, West Java 17530. This research method is a quantitative method with data collection techniques based on a questionnaire of 100 people. In determining the sample, the researcher used a nonprobability sampling method and the data collection technique was measured using a Likert Scale from primary and secondary data sources. After the data is collected, the analysis method used by the research is Quality Test, Classical Assumption Test, Multiple Regression Analysis and hypothesis testing. The results showed that partially, the bona gloves variable had a positive and significant effect on purchase satisfaction. The quality variable has a positive and significant effect on purchase satisfaction. The production quality variable has a positive and significant effect on purchase satisfaction
ANALIS DATA PENGUNJUNG MALL LIPPO CIKARANG PADA BULAN JUNI 2024 Adeta Suci Anggraini; Ariadil Pulungan; Devia Wulandari; Fajar Setiawan; Mochamad Malik Yassin Supriyadi; Nashwa Mutiara Putri; Naufal Munfarid; Miftakul Huda
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): 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.v1i3.288

Abstract

This study aims to analyze the characteristics and behavior of visitors to Lippo Cikarang Mall, focusing on demographics, shopping preferences, and satisfaction levels with the facilities and services provided. Efforts to increase the volume of visitors to find out: the number of visitor respondents, the number of respondents who filled out the questionnaire and the statistics of the crowd of visitors. Data was collected through a survey involving 70 respondents who were randomly selected in various areas of the mall. Descriptive statistical analysis is used to describe visitor profiles, while inferential analysis is applied to identify factors that affect customer satisfaction. The results of the study show that the majority of visitors are in the age group of 15-55 years old with an upper-middle-income income. Shopping preferences are more dominant on fashion and food products. The level of visitor satisfaction is high, especially regarding cleanliness, safety, and tenant variety, but there are complaints related to limited parking spaces. This finding provides valuable insights for the management of Lippo Cikarang Mall in formulating strategies to improve services and a better shopping experience for visitors

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