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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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Implementasi Kebijakan Pembangunan Industri: Studi Kasus PT Pertamina (Persero) Linda Fitriani; Pani Dwi Yanti; Naerul Edwin Kiky Aprianto; Anggi Barnia Safitri; Hasnaa U. Annabiilah
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.v1i4.682

Abstract

This study examines the implementation of industrial development policies at PT Pertamina (Persero) as a strategic step in supporting national energy security and sustainable development. Referring to the National Industrial Development Master Plan (RIPIN) 2015-2035, this study highlights Pertamina's contribution to energy source diversification, operational efficiency, and strengthening industrial competitiveness. The analysis was conducted using a qualitative method based on literature studies with the Miles and Huberman model approach. The results of the study indicate that the RIPIN policy is implemented effectively through the development of renewable energy technology and increasing the capacity of energy infrastructure. However, several obstacles such as limited infrastructure, technology adoption, and global competition still affect the achievement of policy objectives. This study provides an important contribution in understanding the role of national energy companies in supporting an inclusive and environmentally friendly industrial development agenda.
Utang Luar Negeri: Menelisik Faktor Penyebab, Kondisi di Indonesia, dan Dampaknya Terhadap Perekonomian Nova Adella; Rani Wulandari; Alfa Rizki Saputra; Heni Noviarita
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.v1i4.691

Abstract

Foreign debt (ULN) is one of the important issues in the dynamics of the global economy, especially for developing countries. This study aims to analyze the causal factors, conditions of ULN in Indonesia, and its impact on the economy. Qualitative research methods with a literature approach were used to collect data from various written sources. The results of the study indicate that the factors causing ULN in Indonesia include the inability to provide sufficient development funds, an imbalance between investment and savings, and dependence on imported goods. The impact of ULN on the Indonesian economy is divided into positive and negative impacts. The positive impacts include effective sources of development financing, recognition of the country's ability to pay off debt, the establishment of relations between countries, and encouragement of domestic policy improvements. The negative impacts include the burden on the APBN, reduction in spending strategies, the influence of creditor countries in policy making, and the stigma of being a failed state. The study concludes that ULN in Indonesia needs to be managed wisely by considering long-term risks. Some recommended solutions include delaying principal debt payments, changing payment obligations, and reducing principal debt. This study provides important information for policy stakeholders and the Indonesian public in understanding the importance of wise ULN management to encourage sustainable economic growth and improve people's welfare.
Pengaruh Pendidikan, Gender, dan Pengangguran terhadap Indeks Pembangunan Manusia di Kalimantan Tengah Haga, Ronni; Rian Sidiq Prakoso
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.v1i4.724

Abstract

This study analyzes the effect of the Gender Empowerment Index and the Open Unemployment Rate on the Human Development Index in Central Kalimantan, with the Realization of years of schooling as a mediating variable. The analysis method used is WarpPLS 7.0 to test the relationship between variables. The results of the study indicate that the Gender Empowerment Index and the Open Unemployment Rate have a significant effect on the Realization of years of schooling, which ultimately affects the Human Development Index. Although the direct effect of the Gender Empowerment Index and the Open Unemployment Rate on the Human Development Index is not significant, the indirect effect through the Realization of years of schooling shows a strong and significant relationship. These findings emphasize the importance of education as a key factor in improving the quality of life of the community, which is reflected in the Human Development Index. This study also reveals that policies that support gender empowerment and reduce unemployment can contribute to improved education and better human development, in line with sustainable development goals.
Pengaruh Tingkat Literasi Finansial dan Persepsi Risiko terhadap Perilaku Konsumtif Impulsif pada Mahasiswa Ekonomi Institut Syekh Abdul Halim Hasan Binjai Bangun, Putri Ramadhani; Syahputri, Alfiani Rizky; Mulkhan, Balya Ibnu; Yanti, Ita Novi; Prislin, Lidya Clara; Maisyarah Maisyarah; Athar, Gadis Arniyati
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): 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.v2i1.815

Abstract

This study aims to analyze the effect of financial literacy and risk perception on impulsive consumptive behavior on students of the Faculty of Economics, Sheikh Abdul Halim Institute impulsive consumptive behavior in students of the Faculty of Economics, Sheikh Abdul Halim Hasan Institute Binjai. Using a quantitative approach with an explanatory survey method, this study involved 56 respondents selected using accidental sampling technique. The regression analysis results show that financial literacy has a significant positive effect on consumptive behavior (B = 1.157; sig. = 0.000), while risk perception has a significant negative effect (B = -0.555; sig. = 0.017). Simultaneously, these two variables contribute significantly to consumptive behavior with a coefficient of determination (R²) of 61.4%. The results of this study reveal that high financial literacy can increase the tendency of consumptive behavior due to increased confidence in financial management, while high risk perception can suppress consumptive behavior through awareness of potential losses. This study emphasizes the importance of a holistic approach in the formation of healthy financial behavior, involving the improvement of financial literacy as well as education related to risk perception. The findings are expected to contribute to the development of more effective financial education strategies for economics students. 
Upaya Menjaga Kestabilan dan Optimalisasi Jalur Distribusi Komoditas Strategis dalam Pengendalian Inflasi di Provinsi Papua Pegunungan Meri Berliana; Alber Tulak; Inrianti Inrianti
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): 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.v2i1.837

Abstract

This research aims to make efforts to maintain stability and optimize distribution channels for strategic commodities in controlling inflation in the Papua Mountain Province. The data used in this research is secondary data sourced from BPS and BRS. Secondary data in this research is data regarding changes in inflation from April to September 2024. The highest inflation occurred in June at 5.65% with a CPI of 111.29%. The method used in this research is qualitative descriptive research which utilizes literature, journals and official BI news from various related sources. The research results show a high level of inflation in the Papua Mountain Province as a newly expanded province. The government and BI must synergize by carrying out cheap market operations, carrying out market and distributor inspections, realizing BLT, strengthening domestic food security through the Food Estate Program, handling the impact of natural disasters and accelerating the development of agricultural infrastructure and expanding cooperation between regions and the center. To control the inflation rate in the Papua Mountain Province.
Pengukuran Potensi Penerimaan Pajak PPh 21 Jasa Driver Online Selvina Kobogau; Yustina Kowi; Daniel Duwiri
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): 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.v2i1.881

Abstract

There has been no measurement of potential income tax revenue 21, for taxpayers who are Gojek and Maxim driver partners in Jayapura City. So the purpose of the study, to measure the potential tax revenue of PPh 21 driver partners in Jayapura City. The research approach is quantitative, it is known that the research population is ± 981, the sampling method of variance data technique, the sample size is 203 respondents divided by 82 Gojek respondents and 121 Maxim respondents. Instruments and data collection methods, using a questionnaire there are 11 indicators with 30 statements. Data analysis methods through descriptive statistics: application of minimum, maximum, average, median, besides forming proportions to understand data contributions. Research findings, income PPh 21 Gojek driver partners amounted to IDR.132,140,600,-/year and Maxim IDR.206,459,200,-/year for the potential revenue of Jayapura City Government. The implication of the research is that the Jayapura City Government already has evidence of scientific findings of PPh 21 potential, there is a legal basis for taxation to state that driver partners are taxpayers. So that in the future the policy of extensification of Income PPh 21 will be carried out immediately, to support the contribution of taxes to PAD in Jayapura City.
Analisis Pengendalian Persediaan Bahan Baku Dengan Metode Material Requirement Planning Pada Toko Roti Rejeki di Mijen, Semarang Rizky Candra Ramadhan; Sunarso Sunarso
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): 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.v2i1.889

Abstract

This study aims to analyze the efficiency of raw material inventory control for bread products at Rejeki Bakery in Mijen, Semarang, and to examine the application of the Material Requirement Planning (MRP) method in optimizing raw material inventory costs. The research employs a quantitative approach using secondary data as the main source. The data analysis technique utilized in this study is the Material Requirement Planning (MRP) method, which includes three inventory control techniques: Lot For Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ). Each method was analyzed to determine the most efficient inventory cost. The results show that the raw material inventory cost using the Lot For Lot (LFL) method is Rp 2,400,000.00, the Economic Order Quantity (EOQ) method results in an inventory cost of Rp 2,992,600.00, while the Period Order Quantity (POQ) method incurs a cost of Rp 6,924,800.00. Additionally, the current raw material inventory cost under Rejeki Bakery’s management policy is Rp 2,681,600.00. Based on these findings, the implementation of the Material Requirement Planning (MRP) method at Rejeki Bakery in Mijen, Semarang, has demonstrated its effectiveness in improving the efficiency of inventory management. Among the three techniques analyzed, the Lot For Lot (LFL) method proves to be the most cost-effective, as it minimizes excess inventory while ensuring that production needs are met. This study highlights the importance of selecting an appropriate inventory control method to optimize costs and enhance operational efficiency in bakery production.
Sinergi Financial Literacy, Fintech, dan Financial Behaviour dalam Mendorong Kinerja UMKM Annisa Kusumawati; R. Andro Zylio Nugraha; Arief Nurrahman; Agatha Saputri; Caesar Rosyad Achmadi; Muhammad Harfiansyah Makarim
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): 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.v2i1.901

Abstract

This study aims to evaluate the influence of financial literacy, financial technology, and financial behavior on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Sleman Regency, Yogyakarta Special Region. The approach used is descriptive quantitative, with primary data obtained through distributing questionnaires to 215 active MSME players. Data analysis was conducted using the Partial Least Square (PLS) method to assess the relationship between variables. The research findings indicate that financial literacy and financial behavior have a positive and significant impact on the financial performance of MSMEs. A good level of financial literacy helps businesses in preparing thorough financial reports, managing risks, and making the right financial decisions. Meanwhile, financial behaviors such as budget management, transaction recording, and regular financial evaluation have been proven to improve the stability and growth of business finances. On the other hand, the use of financial technology did not show a significant effect on financial performance, which may be due to the low level of understanding and access to such technology among MSME actors. The results of this study emphasize the importance of comprehensive counseling and training on financial literacy and the use of financial technology to improve the competitiveness and sustainability of MSMEs in the face of increasingly competitive market challenges.
Peran Akuntansi Akad Musyarakah Dalam Meningkatkan Keberhasilan Pembiayaan Usaha Mikro: Studi Kasus Pada BPRS di Palembang M. Daffa’ Nur Hidayat; Anugrah Danial Erlangga; Peny Cahaya Azwari
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.945

Abstract

This study aims to explore the extent to which the application of accounting in the musyarakah contract affects the success of micro-business financing. The research was conducted at one of the Islamic Rural Financing Banks (BPRS) in Palembang. A qualitative approach was used to gain a deep understanding of the role of accounting in the implementation of the musyarakah contract, with a focus on the processes of recording, reporting, and financial supervision of micro-financing. The results indicate that the proper application of accounting in the musyarakah contract significantly contributes to the success of the financing. This is reflected in increased transparency, accountability, and the ability of micro-businesses to manage finances more effectively. The study recommends that BPRS intensify accounting support and education for customers to maximize the benefits of musyarakah financing.
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Dandy Christian Vieri; Witis Anggraito; Rohmawati Kusumaningtias; Ambar Kusumaningsih
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): 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.v2i2.996

Abstract

This research conducts an analysis of the impact of Good Corporate Governance (GCG) implementation on industry value, with profitability serving as a connecting variable in manufacturing industries listed on the Indonesia Stock Exchange (IDX) throughout the period 2016 to 2020. GCG is assessed through several aspects, namely the size of the board of commissioners, the proportion of independent commissioners, management ownership, institutional ownership, and the existence and quality of the audit committee. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while industry value is evaluated using Tobin's Q and Price to Book Value (PBV). Illustrations were taken using a purposive sampling method, creating 10 manufacturing industries that met certain criteria. To test the direct and indirect effects of GCG on industry value through profitability, path analysis was used with the Baron and Kenny approach and the Sobel test.

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