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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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Analisis Pendapatan dan Margin Pemasaran Usaha Ekspor Karang Hias di PT. Agung Aquatic Marine Denpasar Bali Andi Arwandi; Andi Rusdi Walinono; Ilyas Ilyas
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.v1i3.293

Abstract

Indonesia's 2.5 million hectares of coral reefs include 569 species, or about 67% of the world's 845 coral species. One of the companies engaged in the export business of ornamental corals is PT Agung Aquatic Marine located in Bali province. This study aims to determine the costs, revenues and marketing margins of ornamental coral export business at PT Agung Aquatic Marine, Denpasar Bali. This research uses descriptive quantitative. Data analysis used is income analysis, marketing margin and marketing efficiency. The results showed that the costs incurred amounted to Rp2,472,069,157 so that the revenue earned was Rp822,355,543, There are two types of marketing margins used in the sale of ornamental coral euphyllia type, the first from fishermen to exporters and then to consumers which totaled Rp2,078,202, while the second from suppliers and then to exporters after that to consumers amounting to Rp2,017,637. The efficiency level of Marketing channel I is 13.1% and marketing channel II is 5.7%. So it can be seen that obtaining high margins and profits is Marketing channel I. While the one with the most efficient marketing is Marketing channel I. While the one with the most efficient marketing is Marketing Channel II.
Implementasi Lean Inventory Management dalam Mengurangi Biaya Persediaan di Perusahaan Manufaktur Firdausi Amaliyah; Taufik Kurniawan
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.v1i3.328

Abstract

Lean Inventory Management is a systematic approach that focuses on reducing waste in the inventory management process to improve operational efficiency and reduce costs. This study aims to analyze the impact of Lean Inventory Management implementation on reducing inventory costs in manufacturing companies. This research uses a case study method in a manufacturing company that has implemented Lean Inventory Management. Data were collected through in-depth interviews, direct observation, and analysis of company documents. The analysis techniques used include descriptive and comparative analysis to measure changes in inventory costs before and after implementation. The results showed that the implementation of Lean Inventory Management succeeded in significantly reducing inventory costs. Some of the strategies implemented include the implementation of Just-In-Time (JIT), reduction of buffer inventory levels, improved coordination with suppliers, and the use of information technology for real-time inventory monitoring. In addition, the company also noted improved operational efficiency and customer satisfaction as a positive impact of implementing Lean Inventory Management. This study concludes that Lean Inventory Management is an effective approach to reduce inventory costs in manufacturing companies. Proper implementation of lean strategies can result in significant cost savings
Analisis Pengaruh Kualitas Produk, Citra Merek, dan Penggunaan Korean Brand Ambassador terhadap Minat Beli Konsumen Produk Skincare Sekar Ayu Kartikaning Bonde; Yunita Primasanti; Erna Indriastiningsih
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.v1i3.329

Abstract

The entry of K-Beauty trend in Indonesia has influenced the interest of skincare consumers in Indonesia. Indonesia. The local skincare market continues to grow every year leading to increased competition in the local cosmetic business in Indonesia. This study aims to examine how the influence of product quality, brand image product quality, brand image and Korean Brand Ambassador on consumer buying interest in local skincare products. local skincare products. The sampling method was carried out with the technique Non-Probability Sampling technique where data is obtained through distributing questionnaires to 250 respondents with the determination of the number of respondents using the formula. to 250 respondents by determining the number of respondents using the Lemeshow formula. Then the data analysis was carried out using multiple linear regression analysis multiple linear regression analysis with data processing carried out using IBM software SPSS version 23 which then the data is analyzed and the results of the research are obtained in the form of: (1) Product Quality has a positive and significant effect on consumer interest in local skincare products, (2) Product Image consumer buying interest in local skincare products, (2) Brand Image has a positive and significant effect on consumer buying interest in local skincare products. significant effect on consumer buying interest in local skincare products, (3) Korean Brand Ambassador has a positive and significant effect on consumer purchase intention local skincare products, and (4) Product Quality, Brand Image, and Korean Brand Ambassador together have a positive and significant effect on consumer buying interest in local skincare products. Ambassadors together have a positive and significant effect on consumer buying interest in local skincare products
Analisis Pengelolaan Dana Desa Ditinjau Dari Perspektif Manajemen Keuangan Syariah di Desa Pagar Puding Lamo Kabupaten Tebo Sariani Sariani; Bambang Kurniawan; Eri Nofriza
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.v1i3.342

Abstract

This research aims to determine the management of village funds in Pagar Puding Lamo Village, Tebo Regency from the perspective of sharia financial management. This research is a type of qualitative research using descriptive analysis. Descriptive analysis is data obtained and expressed in the form of words and images, so that it can be described to provide clarity. This research uses data collection methods by means of observation, interviews and documentation. The results of this research indicate that the management of village funds in Pagar Puding Lamo Village is in accordance with Permendagri No. 113 of 2014 starting from the planning, implementation, administration, reporting and accountability stages. In the review of sharia management regarding the management of village funds, it is clear that the management still does not implement the sharia system, the system used still tends to be conventional, but judging from the nature and values ​​of honesty, trust and fair sharia in its management, village officials have implemented it in managing village finances.
Impact Of Digital Technostress On Interest In Using Fintech E-Wallets Among Generation Z Consumers In Lampung Province Gayuh Rizki Utomo; Endang Asliana; Lihan Rini Puspo Wijaya
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.v1i3.366

Abstract

This research aims to find out how digital technostress influences interest in using fintech e-wallets among millennial generation consumers in Lampung Province. The population in this research is generation Z consumers in Lampung Province. The sampling technique was carried out using purposive sampling. Data collection in this study was carried out by distributing questionnaires to 100 respondents. The method used in this research is quantitative research and uses primary data. In this research there are four independent variables, namely complexity, overload, invasion, and uncertainty, while the dependent variable used is intention. This study uses multiple linear regression analysis tools with the help of the SPSS version 23 program. The results of the research show that complexity and overload have a positive and significant effect on interest in using fintech e-wallets among generation Z consumers in Lampung Province, whereas invasion and uncertainty have no effect on interest in using fintech e-wallets. Fintech e-wallet for generation Z consumers in Lampung Province.
Pengaruh E-Commerce dan Financial Technology Terhadap Ketimpangan Pendapatan Di Indonesia Dwiki Dimas Pradipta; Apridar Apridar
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.v1i3.384

Abstract

This research aims to analyze the influence of e-commerce and financial technology on income inequality in Indonesia. This research uses panel data from 10 provinces in Indonesia in the 2018-2022 period. This research uses a panel random effect model (REM) regression approach with a GLS (generalized least square) estimation tool. The estimation results from this research show that e-commerce has a negative and significant effect on income inequality in Indonesia. Meanwhile, financial technology has a positive and significant effect on income inequality in Indonesia. It is hoped that the results of this research can be used as consideration for the government in making policies in an effort to reduce income inequality in Indonesia.
Analisis Dampak Potongan Harga terhadap Minat Beli Konsumen Kazana Kosmetik di Medan Perjuangan Revita Sari; Dinda Tri Jelita
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.v1i3.385

Abstract

The aim of the research is to determine the impact of discounts on customer interest in Kazana cosmetics MSMEs in the field of struggle. The hypothesis in the research is that discounts have a positive impact on consumer interest. The type of research used is descriptive research. By using primary and secondary data sources. The data was analyzed using descriptive analysis data and qualitative analysis. The research results found that from this analysis price has a positive or significant influence on buying interest. The existence of price discounts will increase consumer buying interest, meaning that if the price discount is higher it will influence the high tendency of consumers to be interested in making purchases.
Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Pada Kantor Pusat KSP Kopdit Pintu Air Rotat Matilde Angelina Passionista; Maria Nona Dince; Wihelmina M. Yulia Jaeng
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.v1i3.388

Abstract

This research aims to analyze the financial performance of KSP Kopdit Pintu Air Rotat in terms of analysis of liquidity ratios, solvency ratios and profitability ratios for the 2021-2023 financial year. The data analysis method used in this research is quantitative descriptive analysis using ratio analysis based on the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 15 of 2021. The results of the research show that: Liquidity ratio with Current Ratio and Quick Ratio at KSP Kopdit Watergate Rotat for Financial Year 2021 -2023 in the “healthy” criteria. Meanwhile, the Cash Ratio calculation at KSP Kopdit Water Gate Rotat for the 2021-2023 financial year is in the "unhealthy" criteria. The solvency ratio value using the Debt To Asset Ratio calculation at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year continues to increase and is within the "healthy" criteria. Meanwhile, the calculation of the Debt To Equity Ratio at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year is in the "fairly healthy" criteria. The profitability ratio by calculating Return On Equity and Return On Assets at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year fluctuates and is within the "unhealthy" criteria.
Faktor – faktor yang melatarbelakangi terjadinya Fraud: Studi Empiris pada KAP di Jakarta Timur Ahmad Subaki; Akhmad H Abubakar; Faizal Ridwan Zamzany; Fikri Hidayat
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.v1i2.399

Abstract

This research was conducted to uncover factors that are likely to have an impact on audit fraud. The research was conducted using descriptive quantitative research methods. This descriptive quantitative research uses a closed questionnaire method in data collection. The sample data obtained in this research was 148 respondents. The data obtained is then processed using SPSS statistical software version 22. From this research, it was found that audit fees, audit tenure, independence, work experience have a negative and significant impact on audit fraud
Pengaruh Pertumbuhan Ekonomi Daerah, Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Sumatera Utara Salsa Okdania Lubis; Dito Aditia Darma Nasution
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.v1i3.402

Abstract

This research aims to examine the influence of regional economic growth, original regional income, general allocation funds, special allocation funds on regional expenditure. The population in this study used 33 regencies/cities in North Sumatra with observations for 4 years from 2018 - 2021. The approach used in this research was an associative approach and the data analysis technique used was Multiple Linear Regression Analysis. The sampling method used in this research is the Census. This research was processed using SPSS Version 23. The results of this research show that Regional Economic Growth has no effect on regional expenditure, Regional Original Income, General Allocation Funds, Special Allocation Funds have a positive effect on Regional Expenditure. Regional Economic Growth, Original Regional Income, General Allocation Funds, Special Allocation Funds Simultaneously Influence Regional Expenditures.

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