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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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Strategi Dedolarisasi BRICS dalam Merespon Hegemoni Dolar AS di Pasar Keuangan Global Wulan Margharetha Rema Saputri
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.v2i2.1007

Abstract

The US dollar has been the main global currency for quite a long time, which has made other countries dependent on the US economy, and has also become a risk for developing countries and global trading partners. In this situation, the BRICS member countries (Brazil, Russia, Cina and South Africa), planned a dedollarization strategy to create a fair international financial system. This studywill examine the strategy by looking at the monetary, technological and geopolitical aspects, and its impact on developing countries such as Indonesia. Using qualitative methods, especially literature studies, the researcher found that although various efforts have been made such as strengthening local currencies and creating inter-country payment systems,the dominance of the dollar countries. The main challenges include the lack of monetary policy alignment, the low level of financial integration between BRICS members and the impact of geopolitical tensions. These implications show that dedolarization is a process that requires a long time, cooperation, economic stability and technological innovation to become a real alternative to be the dominance of the US dollar in the future.
Mengenal Ekonometri sebagai Alat Analisis Ekonomi yang Kuat Rahma Nur Hidayah; Kula Khusnihita; Gustina Masitoh
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.v2i2.1015

Abstract

Econometrics is a discipline in economics that combines economic theory, mathematics, and statistics to quantitatively assess economic phenomena. This paper aims to introduce econometrics as an important tool in economic analysis and explain its applications in various sectors such as macroeconomics, microeconomics, development, and finance. Using a descriptive qualitative research method based on literature review, this paper explains how econometrics is used to test economic conjectures, make predictions, and support data-driven decisions. In addition, this article also discusses the advantages of econometrics, the challenges that arise in its application, and the software used in econometric analysis, including Excel, SPSS, and EViews. The findings show that econometrics is useful not only for academics but also for decision makers and business actors in designing more efficient economic strategies and policies. However, several problems such as data limitations, model assumptions, and specification errors are still challenges that need to be overcome by increasing capabilities and utilizing technology. It is hoped that this paper can broaden understanding and encourage more effective and appropriate use of econometrics in Indonesia.
Peran Koperasi Kemuning Mitra Persada dalam Pengembangan UMKM di Pematangsiantar Romario F D Purba; Albenopri Simarmata; Dian G Purba; Rafael E J Siregar; Monika Siallagan; Yosi I Saragih; Rizky Sahertian; Muhammad Fauzi
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.v2i2.1025

Abstract

MSME players or those who will establish a business sometimes experience difficulties in providing business capital, even though MSMEs are one of the driving forces of the economy in Indonesia, especially for small and medium communities. Cooperatives are one of the solutions for loan providers, especially for MSME players or those who will enter the world of MSMEs, because the system is flexible and uncomplicated. This research aims to see the efforts of Kemuning Mitra Persada Cooperative in developing MSMEs in Pematangsiantar. This research uses a qualitative analysis approach, where data collection techniques are carried out by interviewing the Kemuning Mitra Persada Cooperative.
Dampak Inflasi terhadap Daya Beli Masyarakat di Lampung Tahun 2024 dalam Perspektif Ekonomi Makro Annisa Istikomah; Cahyani Dwi Erawati; Rini Agustin Muda; Amanda Aulia; Suci Hayati
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.v2i2.1036

Abstract

This study aims to understand the impact of inflation on the purchasing power of communities in Lampung Province throughout 2024 from a macroeconomic perspective using a qualitative approach. The persistent fluctuations in inflation over the year have triggered various responses and adaptation strategies among the public, particularly within economically vulnerable groups. Through in-depth interviews with various informants—such as small business owners, housewives, and informal sector workers—this study finds that inflation has influenced consumption patterns, spending priorities, and how people manage their daily income. A noticeable decline in purchasing power is observed in essential needs and healthcare services. Common coping strategies include switching to alternative products, taking on debt, or reducing overall consumption. The findings suggest that inflation has not only economic implications but also social consequences, highlighting the importance of social protection policies and price stabilization efforts to maintain household economic resiliencej.
Peran KOPDIT CU Mandiri dalam Pemberdayaan Ekonomi Masyarakat Pematang Siantar Putri Khairunnisa; Octa Palentina Saragih; Dian G. Purba; Hartati Rodearna Sitio; Demak A. Purba; Widyadamanik, Widyadamanik; Jun Kifran Riando Manik; Dimas S. A. Nasution
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.v2i2.1040

Abstract

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.
Determinan Kebijakan Dividen pada Perusahaan Sektor Energi M. Reza Oktananda; Puspa Rini
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.v2i2.1048

Abstract

This study aims to analyze the effect of financial variables—namely firm size, profitability, and capital structure (debt to equity ratio)—on dividend policy in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The method used is multiple linear regression with secondary data obtained from financial statements and annual reports, selected through purposive sampling, comprising 13 companies and 65 observations. The analysis results indicate that firm size has a significant positive effect on dividend policy, while profitability (ROA) and capital structure (debt to equity ratio) have significant negative effects. These findings confirm that larger firms tend to pay higher dividends, whereas high profitability and leverage exert downward pressure on dividend policy. This study contributes to the development of financial literature concerning the determinants of dividend policy in the energy sector.
Analisis Peran Micro Influencer Dalam Meningkatkan Brand Awareness Produk Skintific Teuku Muhammad Win Dafri Darisa; Daneswara Jayalaksana; Ridwan Roy Tutupoho; Erwin Permana
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.v2i2.1052

Abstract

Beauty products have become a promising business, especially after the COVID-19 pandemic. Various brands have achieved high sales figures, one of which is Skintific products. This study aims to analyze the role of micro-influencers in increasing brand awareness of Skintific products. The study was conducted using a descriptive qualitative approach. Research data was obtained from literature reviews, digital observations, and official publications related to the topic. The results of the study indicate that micro-influencers play a significant role in increasing brand awareness for Skintific products. With a higher engagement rate compared to macro-influencers, micro-influencers are able to build closer and more authentic relationships with their audience, making their recommendations more trustworthy than conventional advertisements. Despite having a smaller number of followers, micro-influencers demonstrate greater effectiveness in creating engaging content such as product reviews, tutorials, and unboxing videos, which increase consumer interest and trust in the product. Research data shows that micro-influencers' engagement rate (5.07%) is higher than that of macro-influencers (3.25%), despite their more limited reach. The success of this marketing strategy is also supported by the use of social media platforms such as Instagram and TikTok, which enable the distribution of interactive visual content and expand brand awareness organically. With increased audience engagement, Skintific has not only succeeded in strengthening brand awareness but also in building product credibility, which ultimately contributes to increased consumer interest and purchasing decisions.
Pengaruh Persepsi Masyarakat terhadap Keberhasilan Pengeloaan Dana Desa Aiso Gusti
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.v2i2.1063

Abstract

This study aims to determine the influence of community perception on the success of village fund management, with a case study in Murjail Village. Village funds are an important instrument in supporting the development and welfare of village communities as mandated in Law Number 6 of 2014 concerning Villages. The success of village fund management is not only determined by administrative and technical aspects, but also by the perception of the community as beneficiaries. The research method used is a quantitative descriptive method with data collection techniques through questionnaires distributed to people aged 18 years and over. Of the 110 questionnaires issued, 99 of them were returned and analyzed. The results of the analysis show that there is a significant relationship between community perception (X) and the success of village fund management (Y) with a correlation coefficient value of 0.373 and a significance value (p-value) of 0.000 (<0.05). The coefficient of determination shows that community perception contributes 22.6% to the success of village fund management, while the rest is influenced by other factors. This finding shows the importance of building positive community perception in supporting the effectiveness of village fund management.
Analisis Model Bisnis Biogas dari Limbah Ternak Sebagai Solusi Energi Terbarukan di Era Ekonomi Hijau Mohamad Afrizal Miradji; Putri Mariana; Ayunda Frischa Nadira; Tri Aji Pratomo; M. Rizki Rizal Maulana; Bayu Adi
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.v2i2.1098

Abstract

The transition to a green economy demands innovation in the utilization of environmentally friendly and sustainable renewable energy sources. This article analyzes a business strategy based on biogas energy from cow dung as an alternative solution in providing renewable electricity. Using a descriptive qualitative approach, this study evaluates the potential, challenges, and business models that can be applied to develop a sustainable biogas business. The findings show that biogas utilization not only contributes to reducing greenhouse gas emissions and managing livestock waste, but also has high economic value if supported by the right business strategy. Key success factors include technological innovation, supporting policies, and access to financing. This article recommends strengthening the community-based renewable energy business ecosystem as a concrete step towards a just and environmentally friendly energy transition..
Inovasi Pengelolaan Sampah untuk Kelestarian Lingkungan dan Pemberdayaan Ekonomi: Kasus Nagari Sulit Air Alfisha Putri; Puteri Salsabila; Fadhila Surahmi; Fajar Rizki
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.v2i2.1129

Abstract

Waste management is a serious challenge in many regions, including Nagari Sulit Air, which is experiencing an increase in waste volume due to population growth and economic activity. This study aims to explore innovations in waste management that are not only focused on environmental sustainability but also capable of empowering the local economy. Using a descriptive qualitative approach, data were collected through interviews, observations, and documentation studies of the waste management programs implemented in the nagari. The findings show that the community of Nagari Sulit Air has developed various innovative initiatives, such as waste banks, the processing of organic waste into compost, and creative recycling training for local residents, particularly women and youth. These innovations have proven effective in reducing waste volume and increasing environmental awareness among citizens. On the other hand, these activities also create new economic opportunities through the sale of recycled products and compost. This study highlights the importance of collaboration between the nagari government, the community, and third parties in establishing a sustainable and inclusive waste management system. The findings are expected to serve as a model for other regions in integrating environmental and economic aspects within community-based waste management practices.

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