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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 Perlakuan Akuntansi Aset Tetap Berdasarkan PSAK 216 di Yayasan RMS Roby Renaldo; Irawan Irawan; Arif Makhsun
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.v1i3.413

Abstract

This research aims to determine the accounting treatment of fixed assets in non-profit entities, a case study at the RMS Foundation and to determine the suitability of the accounting treatment that has been applied based on PSAK 216 dated 1 January 2024. The method used in this research is a qualitative method to find out in depth the treatment. fixed asset accounting at the RMS Foundation. The data collection technique in this research uses triangulation techniques, namely researchers collect data using different data collection techniques to obtain data from the same data source. The data collection techniques used were interviews, observation and documentation. The data analysis technique uses the Miles and Huberman model by carrying out data collection, data reduction, data display, and drawing/verification. The results of this research are that there is conformity regarding the accounting treatment of fixed assets at the RMS Foundation and there are some that have not been implemented. Appropriate accounting treatment is recognition, measurement upon recognition, measurement after recognition, and presentation of fixed assets. The accounting treatment for fixed assets that has not been implemented is termination and disclosure.
Pengaruh Bauran Pemasaran terhadap Keputusan Pembelian pada Khawila Store di Medan Zahara Meutia; Putri Mauliza
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.v1i2.420

Abstract

This study was conducted with the aim of analyzing the effect of arketing mix on purchase decisions at MSME Medan city.The research objective is to determine the effect of marketing mix on purchasing decisions both partially and simultaneously. The method of analysis in this study uses descriptive data analysis and quantitative approach. Data processing in this study using SPSS version 24.00 software program. The results showed that product and promotion had a significant effect on purchase decision. Meanwhile, the place and price variable partially have no significant effect on the purchasing decision variable.
Analisis Perbandingan Kinerja Keuangan dan Return Saham sebelum dan setelah Merger dan Akuisisi dengan Good Corporate Governance sebagai Variabel Moderasi Sabrina Salsabila Azzahra; Hari Setiono; Nurdiana Fitri Isnaini
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.v1i3.429

Abstract

The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.
Analisis Sistem Informasi Akuntansi Menggunakan Aplikasi JSmart: (Studi Kasus pada Perusahaan Daerah Air Minum (PDAM) Kota Mojokerto) Saputri Dwi Fitriani; Nur Ainiyah; Nurdiana Fitri Isnaini
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.v1i3.431

Abstract

Accounting information systems are very important for companies because they can simplify operational activities and reduce uncertainty in decision making. This research aims to determine the use of the Jsmart application in the accounting information system at PDAM Mojokerto City. This research uses primary and secondary data with qualitative descriptive methods through observation, interviews and documentation. The research results show that the JSmart application used by PDAM Kota Mojokerto significantly increases accuracy, efficiency and transparency in calculating and determining billing costs. The application automates cost calculations, reduces manual errors and speeds up processes, thereby supporting strategic decision making and increasing customer satisfaction. JSmart has also proven effective in presenting accurate financial information and facilitating financial data analysis.
Evaluasi Sistem Pengendalian Internal Atas Pembelian Bahan Baku Food and Beverage PT Tri Sukses Prima La Ode Abdullah; Sania Indana Zulfa
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.v1i2.442

Abstract

This research aims to investigate the accounting information system employed by the company in the procurement of raw materials. Additionally, the study evaluates the implementation of internal controls by PT Tri Sukses Prima in its raw material procurement system located in Manguharjo District, Kota Madiun. The research employs a comparative descriptive analysis method with a quali-tative approach, and data is collected through field studies using an Internal Control Questionnaire (ICQ) as an analytical tool. The findings reveal that the internal control system for raw material procurement is largely in line with the internal control elements outlined by Mulyadi (2018). While PT Tri Sukses Prima effectively applies many of these control elements, there are still some areas needing improvement, such as overlapping job functions in the warehouse. Furthermore, based on the ICQ assessment, the internal control system for raw material procurement at PT Tri Sukses Prima is highly effective, with a score of 77.3%. Interpretation of these results shows that PT Tri Sukses Prima's commitment to strengthening its internal control has produced positive results. The effectiveness of implementing the Champion method not only increases operational efficiency but also ensures integrity and ac-countability in every raw material purchasing transaction.
Analisis Tingkat Efisiensi dan Efektivitas Pengelolaan Keuangan Daerah di Kabupaten Waropen Pieter Noisirifan de Fretes
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.v1i2.447

Abstract

The aims of this research are; (1) To find out the structure of the financial relationship between the central government and regional governments in terms of revenues from the 2019 budget year to the 2023 budget year, (2) To find out how big the growth rate of routine revenues and expenditures is from the 2019 to 2023 budget year, ( 3). To find out the level of efficiency and effectiveness of regional financial management in Waropen Regency, and (4) To find out how revenues influence Waropen Regency's routine expenditure from the 2019 to 2023 budget year. Analysis tools; (1). Analysis of the Structure of Central and Regional Financial Relations (2). Efficiency Analysis and Effectiveness Analysis, (3). Growth Analysis and (4). Correlation Analysis. Analysis Results: The financial relationship between the central and regional governments shows that the PAD to TPD ratio of the Waropen Regency Government is classified as good, namely 6.96 percent. The growth rate of revenue for the Waropen Regency Government is an average of 17.27 percent, while the growth rate of routine expenditure fluctuates greatly , with an average growth of 32.41 percent. Financial management in the Waropen Regency Government is still relatively efficient and effective. The close relationship between revenue and routine expenditure of the Waropen Regency Government is 96.6 percent.
Analisis Pengaruh Belanja Pemerintah Daerah terhadap Pertumbuhan Ekonomi di Kabupaten Kepulauan Yapen Tahun 2012-2022 Waspada Meliala; Virgilio cancera Meliala
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.v1i2.451

Abstract

Poverty is not just about difficulties in meeting basic needs, but also involves various dimensions of human life such as health, education, future security, and influential social roles. Some factors that influence poverty include the Gender Development Index (GDI), the Human Development Index (HDI), and Economic Growth as measures of human progress and economic development. In this study, the path analysis method is used, allowing us to identify the direct and indirect impacts of independent variables on dependent variables. Thus, we can understand the complex relationship between various factors in the context of poverty. The information used for this study is sourced from the Central Statistics Agency of Central Kalimantan using secondary information in the form of time series data. The findings of this research show that the gender development index has no influence on the economic growth variable. The human development index also does not affect the economic growth variable. Additionally, the gender development index does not affect the poverty level variable. However, the human development index significantly affects the economic growth variable. Meanwhile, economic growth does not affect the poverty level. Finally, the human development index through economic growth does not have a significant impact on the poverty level.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas dan Sales Growth Terhadap Tax Avoidance Yuliana Yuliana; Wuri Septi Handayani
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.v1i3.458

Abstract

The purpose of the study is to determine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023. In this study, a purposive sampling method was used, which obtained 45 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that company size has a significant positive effect on tax avoidance, while leverage has a significant negative effect on avoidance, then profitability, liquidity and sales growth has no effect on tax avoidance.
Dampak Profitabilitas Sebagai Variabel Moderasi terhadap Pengaruh Praktik Tata Kelola Perusahaan Yang Baik dan Tanggung Jawab Sosial Perusahaan Terhadap Nilai Perusahan: Studi Empiris pada Perusahaan Sub Sektor Retailing yang Terdaftar pada Bursa Efek Indonesia Periode 2019 – 2023 Muhamad Soleh Rizky; Prita Andini
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.v1i3.466

Abstract

This study was conducted to examine the influence of good corporate governance with proxies by managerial ownership, institutional ownership and independent commissioners as well as corporate social responsibility with profitability as a moderation variable on company value. The sample selection technique in this study uses purposive sampling and was obtained from 11 retail companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is multiple linear regression analysis using SPSS software version 27. Based on the results of the study, it can be concluded that managerial ownership and CSR have no effect on company value, institutional ownership and independent commissioners have a positive effect on company value, profitability cannot moderate the influence of managerial ownership and CSR on company value, and profitability can weaken the influence of institutional ownership and independent commissioners on company value.
Pengaruh Return On Asset Dan Debt To Equity Ratio terhadap Dividen Payout Ratio pada Perusahaan Sektor Basic Materials yang Terdaftar di BEI Periode 2018-2023 Viola Nur Lita; Mirza Anindya Pangestika
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.v1i3.467

Abstract

This is research purpose to analyze the influence of Return On Assets (ROA) and Debt To Equity Ratio (DER) on the Dividen Payout Ratio (DPR) in manufacturing companies in the basic materials sector listed on the Indonesian stock exchange for the 2018-2023 period. This research uses quantitative methods. The population and sample in ithis research are the annual financial reports of companies in the basic materials sector for the 2018-2023 period. The sample in the study was 54 financial reports taken using purposive sampling techniques. The data analysis used in this research is multiple linear regression analysis using the SPSS 22 application. The results of the research show that partially Return On Assets and Debt To Equity Ratio have a significant effect on the Dividen Payout Ratio. Simultaneously Return On Assets and Debt To Equity Ratio have a significant on the Dividen Payout Ratio.

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