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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 26 Documents
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Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Perimbangan Terhadap Belanja Daerah di Kabupaten Kota Provinsi Jawa Timur 2016 – 2022 Anindya Zahra Meiriana; Sahastian Ayu Kusumaningtyas; Annisa Latifa Pangestuti
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.v1i2.98

Abstract

The challenges faced by Bojonegoro and Tuban counties are high poverty rates and inadequate infrastructure, which continue to occur year after year. The large budgets for Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) and Balancing Funds (DP) are some of the reasons why Bojonegoro Regency and Tuban Regency have infrastructure and poverty problems. This research is quantitative using panel data regression and processed using E-Views 12 to examine the relationship between variables. The results of this research are that the levels of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) and Balancing Funds (DP) have a significant positive impact on regional spending.
Pengaruh Audit Investigasi Terhadap Pencegahan Dan Pengungkapan Fraud Anggi Sari Tambunan; Alisa Afrianti; Khairatul Muna
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.v1i2.130

Abstract

This study discusses the importance of investigative audits in uncovering fraud and corruption in Indonesia. Investigative audits are conducted using specific approaches, procedures, and techniques that are different from regular audits. The auditor's investigative ability is indispensable in identifying fraud. Fraud prevention is also important to eliminate the causes of fraud. The professionalism of auditors also plays an important role in fraud disclosure. The research method used in this study is qualitative by conducting a literature review to support the findings. Investigative audits are described as audits that aim to identify and uncover fraud, by involving fraud prevention strategies in financial statements. Forensic audits and investigative audits are proposed as solutions to prevent fraud. In the context of repressive actions, investigative audits are considered as steps to deal with fraud that occurs. To increase the role of investigative audit in uncovering fraud, it is necessary to improve the skills and experience of investigative auditors, adequate resource allocation, and establish good cooperation with related parties
Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud Adelia Putri; Thresia Agnes Monica Simarmata; Mayang Murni
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.v1i2.131

Abstract

This study aims to evaluate the impact of three main factors, namely Investigative Audit, Professional Judgment, and Whistleblower on the level of disclosure of fraud cases at the Audit Board of the Republic of Indonesia, taking into account accounting and audit practices. The existence of fraud in a company's financial statements has a serious impact on the integrity of financial markets and investor confidence. Therefore, this study adopts a comprehensive approach to identify the factors that influence the likelihood of fraud disclosure. This research method involves an in-depth literature review to understand the concept and impact of Investigative Audit, Professional Judgment, and Whistleblower on fraud disclosure. The results of this study will provide better insight into the contribution of these factors to fraud disclosure. The practical implications of this research include increased understanding of the importance of implementing Investigative Audits in detecting and preventing fraud. In addition, this research is also expected to increase the role of Professional Judgment in the audit process, as well as strengthen the role of Whistleblowers as a valuable source of information in revealing fraudulent acts.
Pengaruh Audit Internal, Sistem Informasi Akuntansi Dan Komitmen Organisasional Terhadap Kualitas Laporan Keuangan Agrayi Afifa Putri; Cris Kuntadi; Yetri Martika Sari
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.v1i2.133

Abstract

The influence of internal audit, accounting information systems and organizational commitment on the quality of financial reports is research that aims to determine the influence of these three factors on the quality of financial reports. This research uses a descriptive method. The units of analysis in this research are accounting information systems, organizational commitment, and internal audit. The research results show that Internal Audit, Accounting Information Systems, and Organizational Commitment have a positive and significant effect on the quality of financial reports. Internal audit also has an important role in supervising and controlling organizational activities, which will affect the quality of financial reports. The accounting information system aims to collect, process and convey relevant data and information to interested parties, both internal and external parties. Organizational commitment can also influence employee interest, propensity to stay, and propensity to leave, which will influence audit performance.
Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan : Studi Kasus Perusahaan Manufaktur SubSektor Logam Di BEI Tahun 2019-2023 Anila Ambarani; Kasmanto Miharja; Adella Yudanti; Verliana Diva
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.v1i2.149

Abstract

One of the company's goals is to maximize the value of its shares to achieve company value. When investing in the capital market, investors also take into account the value of the company. Over the last five years, the value of companies in the food and beverage subsector experienced a significant decline from 2020 to 2023. This decline began in 2019. Many factors, including company size, profitability and leverage, influence the value of a company. The gap phenomenon supports the existence The research gap indicates the need for additional research into the variables that influence firm value. The aim of this research is to present empirical data regarding the influence of company size, profitability and leverage on manufacturing companies in the metal industry and similar industries listed on the Indonesia Stock Exchange between 2019 and 2023. All companies in the food sector and beverage subsector are listed on the Exchange. Indonesian Securities (BEI) is the research population. A purposive sampling strategy was used to select the research sample from seven observations. Multiple linear regression analysis is used in research to analyze secondary data. SPSS is a program used in research. The findings of this research show how leverage and company size affect company value. However, empirical data also shows that profitability has little effect on company value. Simultaneously, the factors Company Size, Profitability, and Leverage influence Company Value.
Analisa Realisasi Anggaran Belanja Pada Pemerintah Kota Depok Tahun 2021 – 2022 Mutia Shafa Sejati; Sonny Fransisco Siboro; Nanda Apriliyani; Savika Aulia
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.v1i2.157

Abstract

When it comes to the management of any institution including the government, the budget and the Budget Realisation Report (BRA) are two important components. For the purpose of evaluating the government's financial performance, the published LRA can provide important information. The LRA financial statements, which show the realisation of revenues, expenditures, and financing, can be used to test the content of the document. The purpose of this study is to determine and evaluate the realisation of the Depok City Government's expenditure budget in 2021-2022. In this study, a descriptive quantitative methodology is used, using analytical methods such as expenditure variance analysis, growth, compatibility, and efficiency. The results of the analysis show that there will be a considerable increase in the expenditure growth ratio in 2022, as well as an increase in expenditure realisation and variance. The Depok City Government has managed its expenditure effectively in this regard.    
The Role Of Green Economy In Ncouragig Enterpreneurial Innovation Of MSME Coconut Ice Sellers Cailah Nasywa Afrila; Diah Indri Anggriyanti; Dela Wahyu Putri Awanda; Maria Yovita R. Pandin
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.v1i2.187

Abstract

The purpose of this study on the Role of Green Economy in Encouraging Entrepreneurial Innovation of MSME’s Selling Coconut Ice is to find out how to classify waste that can be processed into something that can be reused and waste that cannot be processed. Coconut ice sellers sometimes do not know how coconut waste can be processed into something that has economic value. Therefore, coconut ice sellers only sell coconut to be made into coconut ice with various variants by providing innovative flavors other than original such as palm sugar flavors, or using flavored syrups. With so many coconut ice sellers today, there is a large amount of coconut waste generated every day. Materials that sometimes cause waste in MSME entrepreneurs selling coconut ice are waste that is not used or discarded such as coconut shells, coconut fibers, syrup bottles, milk cans, and plastic (other waste). This is a problem for traders who have difficulty distributing waste so that it can be processed into something that can be used or useful and has economic value for waste that is reprocessed. To emphasize the environmentally friendly aspects of coconut waste and can increase the attractiveness for consumers to care about their environment regarding the waste. So from the conclusion of this research can emphasize, how important the green economy is in encouraging innovation regarding entrepreneurship in MSME’s for coconut ice sellers.
Menggali Dampak Sosial Dan Ekonomi Dari Permasalahan Pinjaman Online Dalam Industri Financial Technology di Kabupaten Bekasi Ayu Kartika Agustin; Febiola Siska Wulandari; Desinta Sari
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.v1i2.190

Abstract

This article explores the social and economic impacts of online lending issues in the Financial Technology industry. Through an in-depth review of factors such as poverty, over-indebtedness, and the role of technology in financial transformation, this article delves into the complex implications of this phenomenon. Considering the perspectives of consumers, regulators, and industry players, we explore the challenges and opportunities associated with addressing these online lending issues. This analysis provides valuable insights for stakeholders in developing policies and sustainable solutions to support the positive development of the Financial Technology industry. This research will use a qualitative approach to explore the social and economic impacts of online loans in the Financial Technology industry in Bekasi Regency.
Pengaruh Upah Minimum dan Angkatan Kerja Terhadap Tingkat Pengangguran Terbuka di Indonesia 2014-2023 Anggi Erlangga; M. Reza Falevi; Priliyanti Putri; Muhammad Kurniawan
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.v1i2.191

Abstract

Improper population management will cause population problems, especially in work areas. Existing jobs have not been able to meet the employment needs resulting from the unemployment problem. The number of unemployed in Indonesia reaches 7 million people from the workforce. The aim of this research is to determine the effect of economic growth, minimum wage labor and inflation on unemployment in Indonesia. The analysis technique used is multiple linear regression, using time sequential data for 2014-2023. The test results show that with a 95 percent confidence level the model is significant, indicated by a significance value of F 0.000 < 0.02. Determination coefficient of The R Square for the model obtained a figure of 0.235 which indicates the independent variable. The model is able to explain 95 percent of the variation in endogenous variables well. Meanwhile, the remaining 5 percent is explained by other variables outside these variables model. This means that together the variables are inflation, economic growth and minimum wage workers influence the level of open unemployment. Partially, of the three variables tested by considering the P-value results, there are two Variables that influence the open unemployment rate are inflation and minimum wages worker. Meanwhile, the economic growth variable has no effect on the level of openness unemployment.
Pengaruh Aksebilitas Dan Fasilitas Pasar Terhadap Pendapatan Pedagang Di Pasar Pada Lewoleba Redempta Sewai B. K. Sulaona; Fransina W. Ballo; Maria I. Hewe Tiwu
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.v1i2.194

Abstract

This study aims to explain the influence of accessibility and facilities on traders' income at Pada Lewoleba Market. This research is quantitative research with the data used obtained from the results of a questionnaire distributed to 75 respondents. The analytical method used is instrument testing and multiple linear regression which is processed using Eviews 12 software. The results of this study show that partially the accessibility variable influences the income of traders in the market on Lewoleba and the facility variable influences the income of traders in the market on Lewoleba, this is due to renovations carried out in stages by the Lembata Regency Regional Government which are continuously being improved. Simultaneously, the variables of accessibility and facilities influence the income of traders in the market on Lewoleba

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