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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 120 Documents
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Pengaruh Kualitas Produk, Harga dan Word Of Mouth Terhadap Keputusan Pembelian Pada CV Pramita Kediri Dwi Khoirunnisa A; Eko Widodo; Diana Ambarwati
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : 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.v1i4.473

Abstract

This research aims to determine the influence of product quality, price and word of mouth on purchasing decisions at CV Pramita Kediri. This type of research is quantitative research. This research data was obtained through primary and secondary data. The population in this research are consumers at CV Pramita Kediri. The sample in this research was 384 consumers with a sampling technique using the Slovin formula. The analysis techniques used are validity testing, reliability testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The research results show that the partial t test results show that the variables product quality, price and word of mouth influence purchasing decisions at CV Pramita Kediri. The results of the F test simultaneously mean product quality, price and word of mouth influence purchasing decisions at CV Pramita Kediri.
Analisis Penerapan Penyusunan Laporan Keuangan Berdasarkan Pedoman Akuntansi Pesantren Pada Pondok Pesantren Nurul Haq Desa Rangkiling Pelita Hati Harapan Jaya; Usdeldi Usdeldi; Marissa Putriana
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : 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.v1i4.474

Abstract

This research aims to determine and analyze the recording of financial reports at the Nurul Haq Islamic boarding school in accordance with Islamic boarding school accounting guidelines which include financial position reports, net asset change reports, cash flow reports and notes to financial reports. The method used in this research is qualitative with a descriptive approach. The results of this research found that currently the Nurul Haq Islamic boarding school only uses simple financial reports because it does not fully understand Islamic boarding school accounting guidelines, due to a lack of knowledge and information regarding Islamic boarding school accounting.
Pengaruh Economic Value Added dan Market Value Added terhadap Harga Saham pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019-2022 Lily Uly
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.v1i3.480

Abstract

This research aims to determine the influence of Economic Value Added (EVA) on share prices in banking companies, determine the influence of Market Value Added (MVA) on share prices in banking companies, determine the influence of Economic Value Added (EVA) and Market Value Added (MVA) on share prices in banking companies.
Pengaruh Leverage, Aktivitas, dan Ukuran Perusahaan terhadap Pertumbuhan Laba di Perusahaan Properti dan Real Estate BEI 2019-2023 Malik Alfi Kurniawan; Rinny Meidiyustiani
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.v1i3.483

Abstract

The research carried out has the aim of knowing the effect of the variables Leverage, Activity, and Company Size, on Earnings Growth. the sample taken as research material is the Property and Real Estate Sector companies that have entered the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sample was selected by considering the use of the purposive sample method. The research conducted utilizes multiple linear regression analysis methods with the Statistical Pakcage for the Social Science (SPSS) Version 25 program. The findings in this research explain that debt equity ratio and company size have no effect on profit growth, while total asset turnover affects profit growth.
Pengaruh Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) terhadap Tingkat Kemiskinan di Provinsi Aceh Della Kurniawati; Puti Andiny; Yani Rizal; Safuridar Safuridar
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : 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.v1i4.595

Abstract

Poverty is a major problem that occurs in every country and region including Aceh Province. According to the Central Bureau of Statistics (BPS) report in 2023, Aceh Province ranked first with the highest poverty rate when compared to other regions on the island of Sumatra, Indonesia. This study aims to determine the effect of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) on the poverty rate in Aceh Province. The data used is secondary data and is quantitative data. The data uses time series data from 2011-2023, namely for 13 years obtained from BPS. The results showed that DAU has a t-statistic value of 3.198397 with a probability significance value of 0.0095 which is <0.05, it can be concluded that DAU has a significant effect on the poverty rate. DAK has a t-statistic value of -2.428359 with a probability significance value of 0.0355 where <0.05, it can be concluded that DAK has a negative effect on the poverty rate.
Pengaruh PMA, PMDN, dan Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi di Provinsi Aceh Auliya Ramadani; Puti Andiny; Yani Rizal; Safuridar Safuridar
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : 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.v1i4.599

Abstract

This study aims to analyze the effect of Foreign Direct Investment (FDI), DomesticDirect Investment (DDI) and Government Expenditure on economic growth in Aceh Province. In this analysis using multiple linear regression analysis models using eviews 10 software. The data used is secondary data (time series) taken from 2009-2023 for 15 years sourced from BPS (Central Bureau of Statistics) Aceh Province. The results of this study indicate that Foreign Direct Investment (FDI) has a probability value of 0.0595> 0.05, it can be concluded that FDI has no significant effect on economic growth in Aceh Province. Domestic Investment (PMDN) has a probability value of 0.9494> 0.05, it can be concluded that PMDN has no significant effect on economic growth in Aceh Province. Government spending has a probability value of 0.6689> 0.05, it can be concluded that government spending has no effect on economic growth in Aceh Province.
Dinamika Peran Usaha Tambak Udang dalam Meningkatkan Perekonomian Masyarakat : (Di Desa Pagar Jaya, Kec. Punduh Pidada, Kabupaten Pesawaran. Lampung) Zaki, Muhammad Akmal; Dino Ananda; Maya Jiva Suara; Elsa Sari; Vera Meirani; Sindy Amelia; Alief Rakhman Setyanto
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : 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.v1i4.605

Abstract

The role of shrimp farming in increasing community income is very important, especially in coastal areas. One of the businesses that are quite widely run in this area is the fisheries sector. The study aims to determine the role of shrimp farming in improving the community's economy, in Jaya Tani Hamlet, Pagar Jaya Village. Punduh Pidada District, Pesawaran Lampung. This study uses a qualitative descriptive method. The sources used are primary and secondary data. The data collection techniques were obtained from interviews, observations, and journals. The results of the study showed that the Benuangan 1 shrimp pond had a positive impact on improving the community's economy. Therefore, it is hoped that the owners and managers of the Benuangan 1 shrimp pond must continue to maintain the provision of salaries and bonuses in accordance with the responsibilities of each worker in this pond.
Analisis Strategi Pemasaran dan Pengaruhnya Terhadap Kinerja Keuangan The Wood’s Coffee Tanjung Morawa Fikaria Br Tarigan
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : 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.v1i4.607

Abstract

This study aims to analyze the marketing strategies implemented by The Wood's Coffee Tanjung Morawa and their impact on the company's financial performance. The main focus of this study is the marketing strategy through social media, which is increasingly becoming an effective tool in promoting products and increasing engagement with consumers. This study uses a qualitative approach with in-depth interview methods with marketing managers, social media staff, and several loyal customers. The results of the study indicate that the marketing strategy implemented through social media, including the use of Instagram and Facebook, has succeeded in increasing brand awareness and attracting new customers. In addition, the results of the financial analysis indicate that the implementation of an effective social media strategy has contributed significantly to increasing sales, which has led to an increase in the company's financial performance. However, the challenge of maintaining consistency and managing interactions on social media is an important factor for long-term success. This study provides insight into the importance of social media as an integral part of a marketing strategy to improve the company's financial performance.
Efektivitas Regulasi Perlindungan Konsumen dalam Penanganan Investasi Bodong: Analisis Kasus Doni Salmanan Nailul Inayah; Nurul Ilmiah; Pandu Abdillah Samari; Putri Setiyo Lestari; Emma Yunika Puspasari
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : 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.v1i4.630

Abstract

This research aims to analyze the effectiveness of consumer protection regulations in handling fraudulent investments, focusing on the case of Doni Salmanan, a social media influencer involved in illegal investment promotion. Fraudulent investments have become a serious threat to society in Indonesia, especially in the context of the development of digital technology that allows the rapid dissemination of information. This research uses a normative legal research method with a case study approach, examining applicable regulations such as Law Number 8 Year 1999 on Consumer Protection and regulations of the Financial Services Authority (OJK). The results of the analysis show that although there are existing regulations to protect consumers, the implementation and supervision of illegal investment activities are still weak. Weak supervision, low public financial literacy, and inadequate sanctions against fraudulent investment actors indicate the need to update and strengthen regulations. This study provides recommendations to improve the effectiveness of consumer protection regulations and build more adaptive mechanisms to prevent investment fraud in the digital era.
Analisis Willingness To Pay (WTP) Dalam Memenuhi Kebutuhan Air di Kampung Kerawang Kelurahan Garuntang Teluk Betung Selatan Kota Bandar Lampung Muhammad Rifqy Fauzan; Mila Mayasari; Michael Schumacher; Aulia Istiqomah; Muhammad Agung Al Ghozali; Risa Ani Saputri; Alief Rakhman Setyanto
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : 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.v1i4.631

Abstract

Penelitian ini bertujuan untuk menganalisis kesediaan membayar (Willingness to Pay/WTP) masyarakat terhadap layanan air bersih dari PDAM di Kelurahan Garuntang, Kota Bandar Lampung. Metode yang digunakan meliputi pengumpulan data primer melalui kuesioner untuk menghitung kebutuhan air domestik serta faktor-faktor yang mempengaruhi WTP. Untuk menentukan sampel penelitian yaitu dengan menggunakan tabel Krejcie and Morgan, didapat jumlah sample dalam penelitian ini sesuai dengan tabel Krejcie and Morgan yaitu sebesar 63 sample. Dari 63 responden yang terlibat, hasil menunjukkan bahwa sebagian besar masyarakat bersedia membayar untuk layanan air bersih, dengan porsi dominan berada di rentang Rp.40.000 - Rp.60.000 (39,7%) dan Rp.61.000 - Rp.80.000 (39,7%). Temuan ini menegaskan pentingnya layanan air bersih dan memberikan wawasan bagi PDAM dalam penetapan tarif serta meningkatkan kepuasan pelanggan.  

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