cover
Contact Name
RENI VELIYANTI
Contact Email
info@areai.or.id
Phone
+62895395733773
Journal Mail Official
info@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
Kajian Ekonomi dan Akuntansi Terapan
ISSN : 30468736     EISSN : 30469414     DOI : 10.61132
Core Subject : Economy, Education,
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.
Articles 26 Documents
Taktik Pemasaran Yang Diterapkan Oleh Restoran Black Canyon Coffee Dalam Mempromosikan Produknya Dewi Pertiwi
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 1 (2024): Maret : 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.v1i1.7

Abstract

This research discusses the marketing tactics implemented by the Black Canyon Coffee Restaurant in promoting its products. This restaurant has succeeded in building a strong brand image in the food and beverage market with unique and innovative marketing strategies. Through a holistic approach, Black Canyon Coffee combines various marketing elements, such as digital marketing, event promotions, and collaboration strategies, to increase visibility and consumer attraction. This research uses a qualitative approach with in-depth interviews and content analysis to gain an in-depth understanding of the marketing strategies implemented by this restaurant. The research results show that Black Canyon Coffee has succeeded in integrating various marketing tactics to achieve success in marketing its products, while also understanding consumer needs and preferences well.
Dampak Dari Penerapan Akuntansi Pertanggungjawaban Dan Pelaksanaan Strategi Terhadap Kinerja Perusahaan Risa Thalia
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 1 (2024): Maret : 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.v1i1.11

Abstract

In the current era of globalization, there is increasing business competition and the world's economic situation is uncertain, which requires management to be more active and creative and able to overcome existing problems, so that companies can continue to survive and develop. Every company is required to have a differentiation advantage that can be used as an additional weapon to face competitors. The company's readiness to face threats and challenges that arise, namely through the formulation and implementation of appropriate strategies that align with core advantages. The purpose of this research is to examine and analyze the relationship between the implementation of responsibility accounting and strategy implementation and company performance. The population of this study were all branch managers of PT. CLASIES STAR PROBOLINGGO in Indonesia, namely 130 people. The sampling technique was carried out using a "non probability sampling" approach with a "purposive sampling" method. The analytical model used to test the proposed hypothesis is multiple linear regression and to determine the effect the F test and t test are used.
Kepuasan Klien Dalam Layanan Pendidikan Dan Pelatihan Di Luar Ruangan Rafael Ardi
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 1 (2024): Maret : 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.v1i1.13

Abstract

This research aims to analyze the level of client satisfaction in the context of outdoor education and training services. The research method used involved surveys and interviews with training participants as well as quantitative and qualitative data analysis. The results showed that factors such as the quality of training materials, instructor experience, facilities, and social interaction played a key role in influencing client satisfaction. The implications of these findings can provide guidance for outdoor education and training service providers to improve the quality of their services and increase client satisfaction.
Pemahaman Masalah dalam Industri Layanan Warnet melalui Penerapan Metode Servqual Eko Budi
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 1 (2024): Maret : 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.v1i1.18

Abstract

This research aims to gain an in-depth understanding of the problems faced by the internet cafe service industry and to evaluate the quality of services provided by applying the SERVQUAL method. The SERVQUAL method is used as a framework to measure and analyze the gap between customer expectations and perceptions of internet cafe service quality. This research involves collecting data through surveys, interviews and observations of customers and internet cafe owners. The results of data analysis will provide an overview of which service dimensions might cause customer dissatisfaction, so that corrective steps can be identified that can be implemented by internet cafe owners. The application of the SERVQUAL method is expected to provide a comprehensive view of the factors that influence customer satisfaction in the context of internet cafe services.
Kualitas Audit Dapat Memoderasi Hubungan Antara Struktur Kepemilikan, Spesialisasi Industri, Dan Praktik Manajemen Laba Putri Carla
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 1 (2024): Maret : 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.v1i1.21

Abstract

This study aims to investigate the moderating role of audit quality in the relationship between ownership structure, industry specialization, and earnings management practices. Ownership structure, including managerial and institutional ownership, has been identified as a factor that can influence a company's earnings management practices. Likewise, industry specialization may moderate this relationship by changing the dynamics within a particular industry. However, it is important to consider audit quality as a moderating factor that may influence the strength of this relationship. This research uses financial data and audit reports of companies listed in the stock index over a certain time period. Hierarchical regression analysis is used to test the relationship between these variables and the moderating role of audit quality. The results of this research can provide additional insight into the factors that influence earnings management practices at the company level and how audit quality can moderate the influence of these factors.
Efek Indeks Pembangunan Gender dan Indeks Pembangunan Manusia Terhadap Tingkat Kemiskinan Melalui Pertumbuhan Ekonomi di Provinsi Kalimantan Tengah Leo Arya Pamungkas; Alexandra Hukom
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.v1i2.64

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 Kualitas Pelayanan dan Persepsi Harga Terhadap Keputusan Pembelian Konsumen Dealer Yamaha Jayamandiri Gemasejati Tasikmalaya Sopwan Sopyulloh
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.v1i2.87

Abstract

The aim of this research is to understand and analyze partially and simultaneously the impact of service quality and price perception on consumer purchasing decisions at the Yamaha Jayamandiri Gemaasejati Tasikmalaya dealer. A quantitative method was applied in this study involving 100 respondents as a consumer survey approach. Data was collected using a questionnaire method. This research applies multiple regression analysis, correlation coefficient, and also uses the coefficient of determination using the SPSS application as data processing. The results of the research show that service quality and price perceptions have an influence on purchasing decisions simultaneously or partially.
Pengaruh Price Earning Ratio (PER), Return On Equity (ROE) Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Pada PT. Unilever Tbk Periode 2015-2022 Natasha Marvela Soesanto; Sri Wahyuni Mega; Diana Ambarwati
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.v1i2.89

Abstract

The value of the company is reflected in the share price of the company which is reflected in the bargaining power of the shares. Company growth is one indicator or measurement of how the company is developing or grow in a certain period. This study was conducted to examine the effect of price earning ratio, profitability and company size on company value with capital structure as a moderation variable in PT. Unilever Tbk Period 2015-2022. The sampling technique in this study is using the purposive sampling method. The population in this study was 1 company with a sample of 32 financial statements. This study used quarterly data with a total of 32 samples and used SPSS 25 as a statistical test tool to test descriptive statistical tests. Classical assumption test, hypothesis test, multiple linear regression test and residual test. The results showed that the price earning ratio, profitability and size of the company had a positive effect on the value of the company. Capital structure weakens the relationship between price earning ratio, profitability and company size to company value.
The Influence Of Compensation, Workload And Working Environment On Employee Work Productivity At PT Hanchen Industrial Indonesia Heru Hermawan; Rauly Sijabat; M. Fadjar Darmaputra
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.v1i2.91

Abstract

This study began with findings that occurred at PT Hanchen Industrial Indonesia, where employees were less than optimal in carrying out their work. It can be seen from the decline in employee work productivity so that the company's targets are not achieved. In this research, it was found that there were several factors that influenced employee work productivity, including compensation, workload and work environment. The aim of this research is to identify and analyze the influence of compensation, workload and work environment on employee work productivity at PT Hanchen Industrial Indonesia. The sample in this study used the Slovin formula with a total of 75 respondents. Data analysis in this research was carried out using the multiple regression method with the help of SPSS version 23 software. The results of the research show that the compensation variable has a positive and significant effect on employee work productivity as evidenced by the t-count value of 4,454 > t-table 1,993, workload has a positive and significant effect on employee work productivity as evidenced by the t-count value of 2,621 > t-table 1.993 and the work environment has no effect and is not significant on employee work productivity as evidenced by the t-count value (-1.313) < t-table 1.993. Simultaneously, compensation, workload and work environment have a significant positive effect on employee work productivity as proven by the calculated F-value of 11,317 > the F-table value of 2.73. The Adjusted R Square determination value is 0.295 or 29.5%.
Pengaruh Pertumbuhan Penjualan, Profitabilitas, Struktur Aktiva, dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Vovi Pramudita; Fitriasuri Fitriasuri
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.v1i2.95

Abstract

This study aims to determine the effect of sales growth, profitability, asset structure and liquidity on capital structure which is proxied by the Debt to Equity Ratio with a population covering all food and beverage sub-sectors. Companies listed on the Indonesia Stock Exchange during the observation period, namely 2019-2023. Of all the food and beverage companies listed on the IDX, we selected 12 companies using a purposive sampling technique. Then to determine the effect of the independent variables on the dependent variable, all secondary data is processed according to the indicators used and multiple linear regression analysis is performed. The results of this study indicate that profitability (ROA) and liquidity have an effect on capital structure (DER) based on the significance value of the t test of 0.001 or less than 0.05 and 0.17 or less than 0.05. Thus, the hypothesis that profitability and liquidity affect the capital structure can be accepted. While the variable sales growth and asset structure have no effect on capital structure (DER) because the significance level of the t test is 0.225 and 0.965 or greater than 0.05. Therefore, the hypothesis that profitability and liquidity affect capital structure (DER) is unacceptable.

Page 1 of 3 | Total Record : 26