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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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Tinjauan Literatur tentang Etika Bisnis Syariah Berdasarkan Prinsip Amanah dan Adil Abdul Haqi; Madian Muhammad Muchlis
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.v1i4.639

Abstract

This study examines sharia business ethics with a focus on the principles of amanah and justice through a literature review approach. This article aims to understand the role of both principles in building business ethics that are in accordance with sharia values. The results of the study indicate that amanah and justice are not only moral foundations, but also important pillars in sharia business practices, both theoretically and applicatively. This study provides in-depth insight into the relevance of these principles in facing contemporary business challenges.
Manajemen Syariah Sebagai Dasar Pengelolaan Bank Syariah Nadia Rakhil Azizah; Ngizatul Milah Khoirun Nisa; Cevira Putri Nabila; Hilda Nor Fani; Binti Nur Asiyah
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.v1i4.640

Abstract

Sharia management as the basis for the management of Islamic banks in Indonesia. Sharia management is an approach that integrates Islamic values in decision-making and operational implementation, emphasizing the principles of ethics, fairness, and transparency. The article examines the definition of sharia management, the basics of sharia bank management sourced from the Qur'an and Hadith, as well as the implementation of sharia management principles in management functions such as organizing, actuating, controlling, and evaluating. The goal is to provide a more comprehensive understanding of sharia management in the context of sharia banking, as well as to encourage the improvement of the quality of sharia bank management in Indonesia so that it can play a more optimal role in encouraging sustainable and equitable economic growth.
Dampak Kartel Ayam Terhadap Struktur Pasar dan Persaingan Usaha di Indonesia: Analisis Ekonomi Pasca Kasus 2016 Nadila Yunita Maharani; Naili Rachma Maulidya; Putu Oka Yadnya Susila; Muhammad Fatih Bustomi; 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.v1i4.642

Abstract

The chicken cartel in Indonesia that was exposed in 2016 has become a major issue affecting market structure and corporate competition. This strategy involves 12 large companies collaborating to control the availability and price of chicken by limiting chicken production (parent stock). Using a descriptive approach and normative legal research methods, this study examines how the cartel affects market structure, corporate competitiveness, and consumer welfare. This study reveals that the chicken cartel encourages oligopolistic conditions that are detrimental to small producers, consumers, and the economy as a whole. Large companies dominate the market, causing consumers to pay unfair prices, while small farmers lose their competitiveness.
Analisis Hukum Pencabutan Izin Usaha Leasing Oleh Otoritas Jasa Keuangan: Studi Kasus: PT SME Finance Indonesia Nanur Faridatul Ummah; Nindya Wahyu Wanodya; Regio Bhisma Abiyosa; 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.v1i4.643

Abstract

The operational license of PT Sarana Majukan Ekonomi Finance Indonesia (PT SMEFI) has been revoked through a Decree from the OJK Board of Commissioners with the number KEP-2/D.06/2024, which was issued on January 15, 2024. This decision was taken because PT SMEFI was declared a company whose condition could not be improved. Prior to the revocation of the business license and the decision was made, the OJK had classified PT SMEFI as a company under intensive supervision as a result of an overall evaluation of the company's health which was considered unfavorable. PT SMEFI has also received administrative sanctions in the form of a Third Warning due to violations of the provisions of the applicable provisions, namely regarding the Financing to Asset Ratio (FAR). Every action carries legal consequences that must be accounted for. Leasing, as a form of financing in the financial sector, is required to comply with existing regulations, including operational permits issued by the Financial Services Authority (OJK). Regarding permits, it is the legal basis for leasing companies to carry out their operations.
Analisa Dampak Perusahaan dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Dini Apriyani; Ersi Sisdianto
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.v1i4.654

Abstract

There are two reasons that can drive companies to participate in CSR. Certain companies believe that performing customer service (CSR) will allow the company to achieve better economic outcomes (Resource Based Theory), while other companies believe that doing so will give them a competitive advantage that sets them apart from their competitors. Stakeholders’ expectations, so CSR and their reports serve as legitimization to demonstrate their compliance with those expectations (Legitimacy Theory). Using legitimacy theory, this study aims to find empirical evidence on how international experience, consumer perspective, and the acquisition of environmental certifications impact the extent of CSR disclosure. A sample of 168 company-years was obtained using the target population of publicly listed manufacturing companies on the IDX that made CSR reports in 2011 and 2012.
Pelatihan Pembuatan NIB dan Digital Marketing Bagi Pelaku UMKM di Moyudan Juni Artha Siallagan; Diana Airawaty
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.v1i4.658

Abstract

This service activity aims to provide an understanding of making a Business Identification Number (NIB) and the application of Digital Marketing in Micro, Small and Medium Enterprises (MSMEs). This service was carried out at Warung Soto Seger Bu Tini MSME located in Sumbersari Village, Moyudan District, Sleman Regency, Yogyakarta. This activity was carried out using observation, training and evaluation methods directly to business actors consisting of 2 stages of activities, namely Making a Business Identification Number with the Online Single Submission (OSS) system and implementing digital marketing in the use of social media, making catalogs in the Canva application and digital payments (QRIS). As a result of this activity, business actors can get a Business Identification Number as proof of an official business license and obtain legal representation guarantees, as well as an increased understanding of MSME actors in using digital tools to market their products.
Determinan Indeks Pembangunan Manusia di Kabupaten Aceh Selatan Tri Aprian Yudhistira; 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.v1i4.669

Abstract

The Human Development Index is an indicator of the progress of a region. Achieving development cannot be separated from the quality of people in a region. To see the extent of success in human development, the United Development Program (UNDP) has issued an indicator, namely the Human Development Index (HDI). HDI is a benchmark for achieving higher quality human development. There are three basic dimensions as a reference for measuring the Human Development Index, namely including a long and healthy life, knowledge, and a decent standard of living. This research aims to see the influence of Poverty, Gini Index, and Economic Growth on the Human Development Index in South Aceh Regency 2009 - 2023. The data used in this research is secondary data in the form of a time series taken from the last 15 years sourced from the Agency. South Aceh Regency Statistics Center (BPS) using a quantitative approach. The method used is multiple linear regression analysis. Based on the research results, it can be concluded that poverty has a positive and significant influence on HDI. The Gini Index has a negative and insignificant influence on HDI. Economic Growth has a positive and insignificant influence on HDI in South Aceh Regency 2009-2023.
Pengaruh Program Samsat Keliling, E-Samsat dan Kesadaran Dalam Membayar Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Pada UPTD Pendapatan Daerah di Wilayah Kota Kupang (Kantor Samsat Kota Kupang) Irmawati Handayani Wahid; Anthon S. Y. Kerihi; Maria P. L. Muga
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.v1i4.673

Abstract

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.
Analisis Faktor-Faktor Pengelolaan Keuangan Daerah Pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Manggarai Tahun 2019-2023 Apriana H. J. Fanggidae; Siprianus G. Tefa; Dylan Baptista Varani Tatu
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.v1i4.676

Abstract

This study aims to analyze the factors affecting regional financial management at the Department of Population and Civil Registration of Manggarai Regency during the 2019-2023 period. The research method used is a mixed-method approach, combining qualitative and quantitative analysis. Data were obtained through interviews, observations, and document analysis. The results indicate that regional financial management is influenced by economic, effectiveness, and efficiency factors. This research is expected to provide recommendations to improve the financial management performance in the relevant agency.
Pengaruh Enviromental, Social dan Governance Disclosure terhadap Profitabilitas Perusahaan Sektor Makanan dan Minuman di Indonesia Yesha Dewanti Sijabat; Rizma Amalia; Stefanny Margaretha Simalango; Ade Yuniati; Golda Belladonna Umbing
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.v1i4.678

Abstract

In the modern era, companies are assessed not only based on financial performance but also on how they manage environmental, social, and governance (ESG) impacts. ESG disclosure has become a key consideration for investors in evaluating corporate sustainability, particularly in the food and beverage sector in Indonesia. This study aims to analyze the effect of ESG disclosure on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative method with a multiple linear regression approach to analyze panel data. Data were obtained from annual reports and sustainability reports of companies for the 2021-2023 period. The research sample was selected using a purposive sampling method based on ESG disclosure criteria and the availability of profitability data. The analysis includes descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), as well as hypothesis testing using t-tests and F-tests. The findings reveal that, partially, the environmental, social, and governance disclosure variables do not have a significant effect on profitability (measured by Return on Assets/ROA). Simultaneously, these three variables also show no significant relationship with company profitability. The low coefficient of determination (R² = 0.018) indicates that profitability variance is predominantly influenced by factors outside of ESG disclosure.

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