Kajian Ekonomi dan Akuntansi Terapan
type: channel
description: Journal Title :Kajian Ekonomi dan Akuntansi Terapan (KEAT) Initials : KEAT Frequency : Maret, Juni, September, dan Desember Print ISSN : 3046-8736 Online ISSN : 3046-9414 Editor in Chief : Dr. Imang DP, SE.,M.Si.,Ak.,CA.,CIBA.,ACPA DOI: 10.61132 Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia Kajian Ekonomi dan Akuntansi Terapan (KEAT) Dengan e-ISSN : 3046-9414, p-ISSN : 3046-8736 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. Kajian Ekonomi dan Akuntansi Terapan (KEAT) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia, bekerja sama dengan universitas dan didukung oleh Asosiasi Pengelola Jurnal Indonesia. Indexed by: Journal Sponsors and Partners :
publisher: Asosiasi Riset Ekonomi dan Akuntansi Indonesia
language: en-US
publication name: Kajian Ekonomi dan Akuntansi Terapan
issn: 3046-8736
items: Analisis Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus dan PDRB Terhadap Tingkat Kemiskinan di Provinsi Sumatera Utara
items: Urgensi Life Long Learning dalam Membangun Daya Saing Tenaga Kerja di Era Ekonomi Digital
items: Marketing Strategy to Increase Consumer Purchase Interest at CV. Mitra Agung, Sungai Pinyuh District
items: Pengaruh Debt To Equity Ratio (DER) dan Return On Asset (ROA) terhadap Harga Saham pada PT. Wilmar Cahaya Indonesia, Tbk Tahun 2015 - 2022
items: Evaluasi Kualitas Laporan Keuangan pada Usaha Bengkel Mobil di Arda Jaya Diesel
items: Penguatan Literasi Keuangan Syariah melalui Lembaga Keuangan Syariah sebagai Upaya Pencegahan Praktik Fintech Ilegal di Indonesia.
items: Model Peramalan Harga Karet di Kabupaten Lahat Provinsi Sumatera Selatan tahun 2019-2023
items: Pengaruh Penerapan Standar Green Supply Chain dan Sertifikasi Halal terhadap Daya Saing UMKM Makanan dan Minuman di Kota Padang
items: Analisis Penerapan Prinsip Economic Entity pada UMKM Kedai Kita
items: Hubungan Gaya Komunikasi Pemimpin dengan Efektivitas Pengambilan Keputusan di Dinas Pariwisata dan Kebudayaan Kab. Sikka
items: Kepemimpinan Etis dalam Membangun Budaya Organisasi yang Berintegritas di Kopdit Bintang Timur di Kabupaten Sikka
items: Perbandingan UMKM dan Korporasi Dalam E-Commerce
items: Pengaruh Media Sosial Internal terhadap Kolaborasi dan Inovasi Karyawan Toko Patricia Aksesoris
items: Tantangan Kepemimpinan Digital dan Strategi Menghadapi Transformasi
items: Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Usahatani Nanas di Desa Siabal -Abal V Kecamatan Sipahutar Provinsi Sumatera Utara
items: Analisis Kelayakan Usaha Koperasi Satria Tani Hanggawana pada Usaha Tani Melon Premium Ditinjau dari Aspek Keuangan
items: Karakteristik Dewan Komisaris dan Kinerja Perusahaan: Bukti pada Perusahaan Non-Keuangan dalam Indeks JII70
items: Analisis Komparatif: Teori Keagenan VS Teori Stewardship dalam Konteks Akuntansi Modern
items: Analisis Penerapan Akuntansi sesuai PSAK 65 tentang Laporan Keuangan Konsolidasi guna Menilai Kinerja Keuangan Perusahaan
items: Pengaruh Investasi pada Aset Tetap, Kinerja Keuangan, dan Thin Capitalization terhadap Penghindaran Pajak
items: Pengaruh Ketimpangan Pendapatan dan Kemiskinan terhadap Stunting di Pulau Sumatera
items: Pengaruh Penerapan E-Government dan Kompetensi terhadap Kinerja Pegawai pada Badan Pengelola Pajak dan Retribusi Daerah Kota Jambi
items: Kode Etik Sebagai Pilar Akuntabilitas dan Kepercayaan Publik pada Profesi Akuntan dan Perpajakan
items: Pemanfaatan TikTok dan Content Marketing Sebagai Strategi Wirausaha Generasi Z dalam Membangun Personal Branding Bisnis
items: Analisis Perencanaan Pajak Atas Pajak Penghasilan Pasal 21 dengan Metode Net, Gross dan Gross Up Guna Meminimalisir Pajak Penghasilan Badan
items: Analisis Pengaruh Struktur Industrialisasi Unggulan pada Perkembangan Suatu Daerah Kabupaten dan Kota
items: Perbandingan Metode Akuntansi Manajemen: Tradisional vs Modern
items: Efektivitas Keputusan Investasi dan Pendanaan dalam Perspektif Profitability Index Serta Weighted Average Cost of Capital
items: Pengaruh Pertumbuhan Ekonomi dan Ketimpangan terhadap Kemiskinan di Provinsi Jambi: Analisis Data Panel 2015–2024
items: Pengaruh Green Economy terhadap Pertumbuhan Ekonomi
items: Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi
items: Dampak Kombinasi Bisnis melalui Akuisisi terhadap Kinerja Keuangan Perusahaan Infrastruktur Telekomunikasi di Indonesia

Analisis Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus dan PDRB Terhadap Tingkat Kemiskinan di Provinsi Sumatera Utara
type: item
description: This study aims to analyze the influence of the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Gross Regional Domestic Product (GRDP) on the poverty rate in North Sumatra Province. The method used is multiple linear regression analysis using secondary data from 2004 to 2023. The results show that the DAU has a negative and significant effect on the poverty rate, meaning that the greater the DAU allocation, the lower the poverty rate in the province. Conversely, the DAK has a positive and significant effect on the poverty rate, indicating that an increase in DAK is actually followed by an increase in the poverty rate. Meanwhile, GRDP shows a negative effect on the poverty rate, but the effect is not significant. The coefficient of determination obtained shows that the DAU, DAK, and GRDP are able to explain variations in the poverty rate in North Sumatra Province. Simultaneously, the test results show that all three variables have a significant effect on the poverty rate. These findings suggest the importance of proper management of fund allocation and optimization of regional economic sectors to reduce poverty effectively.
creator: Karonika Sihite
creator: Safuridar Safuridar
creator: Nurlina Nurlina
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-01
publication date: 2025-12-01
volume: 2
number: 4
starting page: 01
ending page: 19
doi: 10.61132/keat.v2i4.1679

Urgensi Life Long Learning dalam Membangun Daya Saing Tenaga Kerja di Era Ekonomi Digital
type: item
description: The rapid development of the digital economy and technology transformation requires the workforce to possess adaptive and sustainable skills. Life Long Learning (LLL) has become an essential strategy to maintain relevance, competitiveness, and the sustainability of workforce competencies in the digital era. This article aims to conceptualize the urgency of LLL in enhancing workforce competitiveness amidst the challenges and opportunities of the digital economy. The method used is a literature study, analyzing various journals, scholarly articles, and relevant documents. The findings show that LLL not only improves technical competencies but also strengthens soft skills and fosters a growth mindset, which is crucial in facing technological changes. LLL also enables the workforce to continuously develop, adapt to changes, and seize opportunities in the digital economy. To create a sustainable learning ecosystem, proactive government policies, cross-sector collaboration, and a workplace culture that supports continuous learning are essential. Therefore, LLL is key in preparing a competitive workforce capable of innovating in the ever-evolving digital era.
creator: Diana Zumrotus Sa’adah
creator: Yudia Gusti Fitiyani
creator: Lidya Agustina
creator: Wulan Sumarni
creator: Padilah Padilah
creator: Noval Syabirin Rahmadan
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-26
publication date: 2025-11-26
volume: 2
number: 4
starting page: 20
ending page: 29
doi: 10.61132/keat.v2i4.1727

Marketing Strategy to Increase Consumer Purchase Interest at CV. Mitra Agung, Sungai Pinyuh District
type: item
description: This study aims to analyze the marketing strategies implemented by CV Mitra Agung to increase consumer purchasing interest in the Sungai Pinyuh District. Using a qualitative descriptive approach, data collection was conducted through in-depth interviews, direct observation, and documentation studies. The results of the analysis indicate that the implementation of an integrated marketing mix (product, price, place, and promotion) has been significantly successful in increasing both consumer purchasing interest and loyalty. The main supporting factors for this success include offering products with consistent quality, setting competitive prices compared to competitors, active and creative promotions, especially through the use of social media, and selecting a strategic and easily accessible business location. Despite showing positive results, this study also identified several challenges faced by the company, namely limited operational capital and limited market reach, which need to be addressed for future business development. Based on these findings, several important recommendations are provided, These include continuous innovation in product variants, optimizing and maximizing the use of digital media platforms to increase brand awareness, and improving the quality of customer service. These recommendations are expected to help CV Mitra Agung expand its market share, improve sales performance, and ensure business sustainability.
creator: Atika Sulastri
creator: Yuni firayanti
creator: Marhamah Marhamah
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 2
number: 4
starting page: 30
ending page: 42
doi: 10.61132/keat.v2i4.1833

Pengaruh Debt To Equity Ratio (DER) dan Return On Asset (ROA) terhadap Harga Saham pada PT. Wilmar Cahaya Indonesia, Tbk Tahun 2015 - 2022
type: item
description: This study aims to see the effect of Debt to Equity Ratio (DER) and Return on Assets (ROA) on Stock Price in PT. Wilmar Cahaya Indonesia, Tbk which is listed on the IDX during the period 2015–2022. The data used in this study is in the form of the company's annual financial statements obtained through secondary sources. This study uses a quantitative approach with multiple linear regression analysis methods, while data processing is carried out using the SPSS application. The results of the study show that partially the Debt to Equity Ratio (DER) variable has a negative effect on the Share Price, while the Return on Assets (ROA) does not have a positive effect on the company's Share Price. However, the results of the simultaneous test show that DER and ROA together have a positive and significant influence on the Stock Price. These findings provide an idea that the combination of capital structure and profitability remains an important indicator in assessing the performance of a company's shares even though their partial relationships show different tendencies. In addition, this research can be a reference for investors in considering the company's fundamental condition before making investment decisions, as well as provide additional insights for management in managing the capital structure more optimally.
creator: Muhamad Sandi Pratama
creator: Rosaidah Permanasari
creator: Eka Budi Yulianti
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-09
publication date: 2025-12-09
volume: 2
number: 4
starting page: 43
ending page: 55
doi: 10.61132/keat.v2i4.1782

Evaluasi Kualitas Laporan Keuangan pada Usaha Bengkel Mobil di Arda Jaya Diesel
type: item
description: This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.
creator: Hafidah Muchlis
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-11
publication date: 2025-12-11
volume: 2
number: 4
starting page: 56
ending page: 64
doi: 10.61132/keat.v2i4.1803

Penguatan Literasi Keuangan Syariah melalui Lembaga Keuangan Syariah sebagai Upaya Pencegahan Praktik Fintech Ilegal di Indonesia.
type: item
description: This study aims to examine the role of Sharia Financial Institutions (SFIs) in strengthening sharia financial literacy as a preventive measure against illegal online lending practices in Indonesia. The study uses a descriptive qualitative method through literature review and normative legal analysis of fintech regulations (POJK 77/2016, PBI 19/12/PBI/2017, PDP Law 27/2022, and DSN-MUI Fatwa 117/2018) as well as various studies related to Islamic financial literacy, the role of LKS, and the phenomenon of illegal online lending. The results of the analysis show that Islamic financial literacy still lags behind conventional financial literacy, while the educational and social roles of LKS have not been fully utilized. On the other hand, the legal framework for fintech is adequate, but weak in terms of implementation and public literacy. This study recommends strengthening LKS literacy strategies based on community and digital platforms and developing Islamic microfinance as a safer alternative to illegal online loans.
creator: Salsabila Zahra
creator: Eko Ribawati
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-11
publication date: 2025-12-11
volume: 2
number: 4
starting page: 65
ending page: 79
doi: 10.61132/keat.v2i4.1790

Model Peramalan Harga Karet di Kabupaten Lahat Provinsi Sumatera Selatan tahun 2019-2023
type: item
description: Rubber prices experience significant and prolonged fluctuations, which impact farmer incomes and management decisions. Understanding historical patterns and price predictions is considered crucial for production planning, marketing, and farmer protection policies. This study aims to identify the characteristics of rubber price time series in Lahat Regency and develop a reliable forecasting model to support short- to medium-term decision-making. This study uses secondary data on monthly average producer prices for the period January 2019–December 2023. The analysis includes the Augmented Dickey–Fuller stationarity test to determine the need for transformation, differencing, and/or logarithmic transformation when necessary, identification of autocorrelation patterns using ACF/PACF, model estimation on the processed data, and evaluation of residual diagnostics (Ljung–Box, normality test) and forecasting accuracy metrics (RMSE, MAE, MAPE, Theil). The level data shows non-stationarity and becomes stationary after the first differencing; The model on log-transformed data had significant parameters and higher explanatory power than the model on de-differenced data, with RMSE and MAPE values ​​within a reasonable range. Forecast confidence intervals widened at longer time horizons, indicating increased projection uncertainty. Conclusion: Validated forecasts can inform farmers and policymakers to manage price risk and design market interventions.
creator: Rama Fajarwanto
creator: Reflis Reflis
creator: Rina Hikmawati
creator: Tri Arrizki
creator: Desi Karlina
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-12
publication date: 2025-12-12
volume: 2
number: 4
starting page: 80
ending page: 93
doi: 10.61132/keat.v2i4.1804

Pengaruh Penerapan Standar Green Supply Chain dan Sertifikasi Halal terhadap Daya Saing UMKM Makanan dan Minuman di Kota Padang
type: item
description: This study aims to empirically analyze how the implementation of Green Supply Chain Standards and halal certification affects the competitiveness of Food and Beverage SMEs in Padang City. Sustainable economic development requires the integration of environmental and ethical aspects in the supply chain, especially in the food sector. In Padang City, Food and Beverage SMEs are the driving force of the economy, facing a dual challenge of meeting consumer demands for halal products and environmentally friendly practices. This study uses a quantitative approach with a survey method. Primary data were collected through questionnaires from a sample of owners or managers of food and beverage SMEs operating in Padang City. Data management is carried out using regression analysis or Structural Equation Modeling to test the hypothesis of the effect of independent variables GSCM and Halal Certification on the dependent variable (SME Competitiveness). This research is expected to demonstrate that the implementation of GSCM positively affects the competitiveness of SMEs, and halal certification also has a significant positive impact on competitiveness, especially in expanding market access and increasing Muslim consumer trust.
creator: Salsabila Adira Balqis
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-15
publication date: 2025-12-15
volume: 2
number: 4
starting page: 94
ending page: 101
doi: 10.61132/keat.v2i4.1778

Analisis Penerapan Prinsip Economic Entity pada UMKM Kedai Kita
type: item
description: This study aims to analyze the implementation of the Economic Entity Principle in the micro, small, and medium enterprise (MSME) Kedai Kita, which still relies on a simple financial recording system. The principle emphasizes the importance of separating personal and business finances to ensure that financial statements accurately and objectively reflect the entity's economic condition. The research employs a qualitative method with a descriptive approach through direct interviews with the business owner to gain an in-depth understanding of the financial management practices implemented. The findings indicate that the application of the Economic Entity Principle at Kedai Kita has not been fully realized, as evidenced by the ongoing mixing of personal and business funds, the absence of a formal bookkeeping system, and inconsistent recording of cash flows and expenditures. The main factors hindering the implementation of this principle include limited accounting literacy, lack of time for bookkeeping, and the absence of a structured accounting system. Nevertheless, the business owner has begun to recognize the importance of separating finances as a foundation for more accountable business management. These findings imply the need for the adoption of simple recording applications, the provision of basic accounting training, and increased understanding among MSME actors regarding the benefits of structured financial statements. This study provides practical contributions for other MSMEs by demonstrating that the implementation of the Economic Entity Principle is a fundamental step in enhancing financial transparency and accountability, as well as strengthening opportunities for access to formal financing.
creator: Nisa Monica Jong
creator: Antonita Wahyu Cloria
creator: M. Nur Hidayatullah Eka Pasopati
creator: Ayesha Eka Putri
creator: Syahla Rheva Ardelia
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 2
number: 4
starting page: 102
ending page: 112
doi: 10.61132/keat.v2i4.1828

Hubungan Gaya Komunikasi Pemimpin dengan Efektivitas Pengambilan Keputusan di Dinas Pariwisata dan Kebudayaan Kab. Sikka
type: item
description: This study aims to analyse the relationship between leadership communication style and the effectiveness of decision-making in the Department of Tourism and Culture of Sikka Regency. The research emphasises the importance of open, clear, and participatory communication in supporting organisational coordination and improving the quality of decisions. Using a descriptive method, data were obtained through interviews with the Head of Department and a staff member involved in communication and policy implementation. The findings show that the leader applies a combination of democratic communication through the local Kula Babong approach and situational authoritarian communication. The democratic style enhances information flow, strengthens employee involvement, and increases acceptance of decisions. Meanwhile, the authoritarian style ensures discipline, clarity, and timely execution when firm direction is required. Staff members perceive the leader’s communication as polite, direct, and easy to understand, contributing to motivation and readiness to act. Overall, leadership communication significantly influences decision effectiveness across organisational contexts and growth.
creator: Maria Silvana Carcia
creator: Maria Fransiska Angelina
creator: Oktavia Jaslina Rini
creator: Oktaviana Maryati Luju
creator: Maria Dignata Sophina
creator: Noventus Sodi
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 2
number: 4
starting page: 113
ending page: 123
doi: 10.61132/keat.v2i4.1830

Kepemimpinan Etis dalam Membangun Budaya Organisasi yang Berintegritas di Kopdit Bintang Timur di Kabupaten Sikka
type: item
description: Ethical leadership is a crucial foundation for building an organizational culture of integrity, especially in this era of technological disruption and socio-economic complexity. This study examines how ethical leadership is implemented at Kopdit Bintang Timur, a credit union in Sikka Regency, to shape an organizational culture of integrity. Employing a descriptive narrative method with interview and observation techniques targeting managers and deputy managers, this research finds that ethical values such as honesty, fairness, and mutual cooperation are instilled through leader role modeling, transparent financial management, and active member participation. Key challenges include the difficulty of maintaining ethics amidst personal interests; however, routine oversight systems and fair complaint handling help to maintain integrity. The results indicate that ethical leadership contributes to member trust and organizational sustainability. Recommendations for development include formal ethics training programs and the utilization of technology to enhance transparency.
creator: Paulus Juru
creator: Maria Fraisceis Canserina Anggun Parera
creator: Yosefa Yuliatrix
creator: Sakarias Leanaldi
creator: Denisco Vantefen Naga Costa
creator: Alfonsus Kristofel
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
volume: 2
number: 4
starting page: 124
ending page: 138
doi: 10.61132/keat.v2i4.1845

Perbandingan UMKM dan Korporasi Dalam E-Commerce
type: item
description: This study examines the differences between Micro, Small, and Medium Enterprises (MSMEs) and large corporations in utilizing e-commerce platforms for digital promotion, particularly through collaborations with influencers. The rapid development of digital technology has reshaped business competition and created unequal access to market opportunities, where corporations benefit from strong financial capacity, formal contractual structures, and comprehensive legal compliance, while MSMEs often struggle with limited resources, inconsistent product legality, and informal promotional arrangements. This research aims to analyze comparative practices in digital promotion between the two business scales and evaluate how regulatory frameworks support digital fairness for MSMEs within Indonesia’s e-commerce ecosystem. Using a qualitative method that combines literature review and in-depth interviews with three influencers, the study reveals significant distinctions in collaboration patterns, compensation systems, marketing flexibility, and legal assurance. The findings indicate that MSMEs exhibit higher adaptability and openness toward emerging creators, whereas corporations demonstrate stronger professionalism but lower responsiveness due to bureaucratic structures. The research further highlights persistent digital inequality shaped by differences in legal awareness, operational capacity, and marketing strategy. These findings imply the importance of enhancing MSME digital literacy, strengthening contractual governance, and improving regulatory responsiveness to ensure equitable participation in the digital market. Strengthening cooperative efforts between government, digital platforms, and influencer communities is essential for building a fairer and more inclusive e-commerce environment.
creator: Audrianna Richella
creator: Michelle Jesslyn
creator: Christian Indra Darmawan
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
volume: 2
number: 4
starting page: 139
ending page: 158
doi: 10.61132/keat.v2i4.1829

Pengaruh Media Sosial Internal terhadap Kolaborasi dan Inovasi Karyawan Toko Patricia Aksesoris
type: item
description: This research aims to analyze the role of internal social media (ISM) in facilitating collaboration and innovation among employees within organizations. With the increasing adoption of digital platforms in the workplace, ISM has become an important tool for enhancing communication, knowledge sharing, and social interaction. This study explores how the use of ISM influences employee collaboration, leading to increased innovation and overall organizational performance. Through surveys and interviews with employees across various industries, this research gathers data on ISM usage, perceptions of collaboration, and levels of innovation. The results of the study indicate that ISM plays a significant role in enhancing employee collaboration by providing a platform for easy communication, information sharing, and community building. Furthermore, the study finds that collaboration facilitated by ISM positively impacts employee innovation, leading to the development of new ideas, improved processes, and enhanced products. This research highlights the importance of ISM in fostering a culture of collaboration and innovation within organizations and provides practical insights for organizations looking to leverage ISM for competitive advantage.
creator: Imelda Virgula Wisang
creator: Mariaty Hardiana Putri Falo
creator: Leonarda Alfadina Tabun
creator: Yosep Ejercito Falo
creator: Vinsensius Ade Nong
creator: Januarius Mario
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 2
number: 4
starting page: 159
ending page: 169
doi: 10.61132/keat.v2i4.1855

Tantangan Kepemimpinan Digital dan Strategi Menghadapi Transformasi
type: item
description: Leadership plays a crucial role in realizing digital transformation. Leaders who possess the ability to lead and utilize technology are called digital leaders. The era of information technology development, artificial intelligence, and the use of big data in the government sector will help improve services and accelerate work. The purpose of this study is to determine the role of digital leadership in digital transformation in the government sector. The research method used is a qualitative method with a literature study approach. The results show that the role of digital leadership is crucial in realizing digital transformation. By utilizing information technology, work processes in the government sector will be increasingly facilitated. In addition, the use of big data will simplify the decision-making process by leaders. Digital leadership also influences organizational culture, creating an environment that is more adaptive to technological changes. This enables government organizations to innovate more quickly in facing global challenges and increase operational efficiency. Furthermore, digital leadership also encourages collaboration between government agencies to achieve the common goal of accelerating digital transformation.
creator: Maria Silviana Carcia
creator: Frederika Susanti
creator: Maria Atris Wolo
creator: Maria Vivilani
creator: Maria Fitri Dewi Damayanti
creator: Maria Paulina Novita Sari
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 2
number: 4
starting page: 170
ending page: 180
doi: 10.61132/keat.v2i4.1856

Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Usahatani Nanas di Desa Siabal -Abal V Kecamatan Sipahutar Provinsi Sumatera Utara
type: item
description: This study aims to analyze the factors influencing the income levels of pineapple farmers in Siabal-Abal V Village, Sipahutar Subdistrict, North Tapanuli Regency. The research focuses on several key variables, namely land size, production quantity, production tools, and farming experience, which are presumed to be associated with farmers’ income. A quantitative research approach was employed, using multiple linear regression analysis to examine the simultaneous and partial effects of each variable on the income of pineapple farmers. The population of this study comprised all pineapple farmers in Siabal-Abal V Village, with a sample of 65 respondents selected through a simple random sampling technique. Data were collected through interviews and structured questionnaires designed in accordance with the research objectives. The results of the data analysis indicate that, simultaneously, land size, production quantity, production tools, and farming experience have a significant effect on the income of pineapple farmers. However, the partial test results reveal that only land size has a positive and significant effect on farmers’ income. Meanwhile, production quantity, production tools, and farming experience do not show a statistically significant influence. These findings indicate that land size is the dominant factor in determining the income level of pineapple farmers in the study area. Therefore, improving access to agricultural land or optimizing the utilization of existing land is an important strategy for increasing the income of pineapple farmers in Siabal-Abal V Village.
creator: Anastasya Napitupulu
creator: Etik Umiyati
creator: Helen Parkhurst
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-19
publication date: 2025-12-19
volume: 2
number: 4
starting page: 181
ending page: 191
doi: 10.61132/keat.v2i4.1857

Analisis Kelayakan Usaha Koperasi Satria Tani Hanggawana pada Usaha Tani Melon Premium Ditinjau dari Aspek Keuangan
type: item
description: The high-value horticulture sector has gained increasing attention in modern agricultural development, particularly in the cultivation of premium melon through greenhouse and fertigation systems. The Satria Tani Hanggawana Cooperative has initiated premium melon farming to enhance members’ income; however, investment decisions in high-value commodities require a comprehensive financial feasibility assessment to ensure business sustainability. This study aims to analyze the financial feasibility of premium melon farming by examining production costs, revenue, income, and financial efficiency indicators. Using a descriptive method with qualitative and quantitative approaches, the research was conducted through direct observation and interviews in two active greenhouses. The results show that the total production cost for one planting season reached Rp20,413,750, dominated by variable costs, reflecting the intensive input requirement to maintain product quality. The total revenue of Rp33,950,000 generated a net income of Rp13,536,250, indicating that the enterprise is financially profitable. The R/C Ratio of 1.67 confirms that the business operates efficiently, while the B/C Ratio of 0.67 indicates that net benefits remain below total costs due to reduced production caused by pest disturbances. The break-even analysis further shows that actual production far exceeded the minimum threshold required to avoid losses. Overall, the findings demonstrate that premium melon farming is financially viable, yet improvements in cost management, production monitoring, and greenhouse operational efficiency are essential to enhance profitability and long-term sustainability for the cooperative.
creator: Nurfahmi Fadlillah
creator: Dinar Ayu Lestari
creator: Adi Wiratno
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-20
publication date: 2025-12-20
volume: 2
number: 4
starting page: 192
ending page: 206
doi: 10.61132/keat.v2i4.1860

Karakteristik Dewan Komisaris dan Kinerja Perusahaan: Bukti pada Perusahaan Non-Keuangan dalam Indeks JII70
type: item
description: This study investigates the impact of board characteristics on the financial performance of non-financial companies listed in the JII70 index in Indonesia. Motivated by the ongoing debate on the effectiveness of corporate governance mechanisms in enhancing firm outcomes, particularly within Sharia-compliant markets, this study focuses on three key board attributes: board size, board independence, and female representation on the board. Using a quantitative causal approach and panel data from 25 companies over the period 2020–2023, the study employs a fixed effect model to evaluate the relationship between board structure and financial performance measured by Return on Assets (ROA). The results show that board size has a positive and significant effect on firm performance, indicating that larger boards may enhance oversight capacity and provide broader resources beneficial to strategic decision-making. Conversely, board independence and board female representation do not exhibit significant effects on financial performance, suggesting that their roles may be more symbolic or constrained by institutional and contextual factors in the sampled companies. These findings highlight the importance of understanding corporate governance not merely in structural terms, but in relation to functional effectiveness and contextual maturity. The study offers implications for regulators, companies, and governance reform initiatives, particularly regarding strengthening substantive roles of independent and female commissioners in improving firm performance within Sharia-compliant markets.
creator: Adli Rikanda Saputra
creator: Arifa Kurniawan
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-29
publication date: 2025-12-29
volume: 2
number: 4
starting page: 207
ending page: 225
doi: 10.61132/keat.v2i4.1886

Analisis Komparatif: Teori Keagenan VS Teori Stewardship dalam Konteks Akuntansi Modern
type: item
description: As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.
creator: Shofa Salzabilla
creator: Maulina Fransiska
creator: Gunawan Aji
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 2
number: 4
starting page: 226
ending page: 237
doi: 10.61132/keat.v2i4.1899

Analisis Penerapan Akuntansi sesuai PSAK 65 tentang Laporan Keuangan Konsolidasi guna Menilai Kinerja Keuangan Perusahaan
type: item
description: This study aims to analyze the application of accounting according to PSAK 65 concerning consolidated financial statements to assess the company's financial performance at PT Warung Begok Indonesia. The object of this study is a company in the field of processed livestock manufacturing for the period 2023-2024. The data in this study are primary data sourced from the annual financial reports of the head office and branches. The total sample in this study was 3 company financial reports. Data collection techniques used interviews and documentation. The hypothesis in this study was tested using descriptive analysis techniques. Based on the data analysis carried out in this study, it shows that the financial statements before and after consolidation have an effect on the assessment of the company's financial performance. This study contributes to increasing knowledge and understanding of the head office and branch consolidated reports according to PSAK 65, and can assess the company's financial performance. Although the consolidated report has been carried out, it is hoped that the company will continue to apply controls and policies in its implementation, because this can affect the assessment of the company's financial performance so that it will be useful in decision making.
creator: Dila Nurkumala Sari
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-29
publication date: 2025-12-29
volume: 2
number: 4
starting page: 238
ending page: 251
doi: 10.61132/keat.v2i4.1888

Pengaruh Investasi pada Aset Tetap, Kinerja Keuangan, dan Thin Capitalization terhadap Penghindaran Pajak
type: item
description: This study aims to examine the effect of investment in fixed assets, financial performance, and thin capitalization on tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research utilizes 431 company samples and employsAmultiple linear regression analysis. A descriptive quantitative method with a purposive sampling technique is applied, ensuring that only companies meeting specific criteria are included in the study. The findings.indicate that, simultaneously, the three independent variables have a significant influence on tax avoidance. However, when tested individually, more detailed results emerge. The variable of.investment in fixed assets does not show a significant effect on tax avoidance, suggesting that the size of fixed assets does not necessarily determine a company’s level of tax avoidance. In contrast, financial performance demonstrates a positive effect, indicating that companies with.stronger performance tend to have a greater ability to engage in tax planning. Meanwhile, thin capitalization has a negative effect, meaning that a higher proportion of certain types of debt tends to reduce the level of tax avoidance. These findings provide a more comprehensive understanding of the factors influencing tax avoidance behavior in Indonesia.
creator: Resa Erviana
creator: Lintang Venusita
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 2
number: 4
starting page: 252
ending page: 264
doi: 10.61132/keat.v2i4.1902

Pengaruh Ketimpangan Pendapatan dan Kemiskinan terhadap Stunting di Pulau Sumatera
type: item
description: This study examines the influence of income inequality and poverty on the prevalence of stunting in ten provinces across Sumatra Island during the 2016–2024 period. Using a panel dataset of 90 observations and applying a Fixed Effect Model, the results indicate that both income inequality—measured by the Gini Ratio—and poverty have a positive and significant effect on stunting. The Gini Ratio shows a coefficient of 1.46 (p = 0.0002), while poverty records a coefficient of 6.28 (p = 0.0140), jointly explaining 52% of the variation in stunting prevalence. Spatial analysis further supports these findings, with Moran’s I values exceeding 0.40, suggesting strong spatial autocorrelation and clustering of high-stunting regions. High-risk clusters—Aceh, Jambi, and Bengkulu—are characterized by Gini Ratios above 0.33 and poverty levels exceeding 12%, reinforcing the existence of an intergenerational poverty–stunting trap, particularly influenced by urban–rural disparities (rural 53.3% vs urban 34.9%). The study highlights that specific nutrition interventions such as supplementary feeding, micronutrient programs, and breastfeeding promotion are insufficient without accompanying structural reforms addressing economic inequality. Therefore, multisectoral convergence strategies are required, including expanded conditional cash transfers, progressive local taxation reforms, nutrition-focused social assistance, and universal basic infrastructure to accelerate stunting reduction toward the 14.2% target by 2029.
creator: Ditto Arfin Al-Maraghi
creator: Sabam Syahputra Manurung
creator: M.Habbi Husnul Mubarok
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 265
ending page: 280
doi: 10.61132/keat.v2i4.1919

Pengaruh Penerapan E-Government dan Kompetensi terhadap Kinerja Pegawai pada Badan Pengelola Pajak dan Retribusi Daerah Kota Jambi
type: item
description: This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.
creator: Sasi Eriyanti
creator: Rike Setiawati
creator: Mar Atun Saadah
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 281
ending page: 293
doi: 10.61132/keat.v2i4.1945

Kode Etik Sebagai Pilar Akuntabilitas dan Kepercayaan Publik pada Profesi Akuntan dan Perpajakan
type: item
description: Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.
creator: Mutiara Frakusyari Wibowo
creator: Nanda Lutfiah Cahya May Salva
creator: Tries Ellia Sandari
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 294
ending page: 305
doi: 10.61132/keat.v2i4.1879

Pemanfaatan TikTok dan Content Marketing Sebagai Strategi Wirausaha Generasi Z dalam Membangun Personal Branding Bisnis
type: item
description: The rapid growth of social media has created new opportunities for Generation Z entrepreneurs to build business identity and brand image through digital content. One of the most popular platforms among this generation is TikTok, a short-form video platform characterized by high interactivity and strong viral potential. TikTok is not only used as an entertainment medium but also as a strategic tool for developing business personal branding. However, the utilization of TikTok by Generation Z entrepreneurs has not yet been optimal, particularly in implementing structured and consistent content marketing strategies. This study aims to analyze the use of TikTok and content marketing strategies in building personal branding among Generation Z entrepreneurs. The research employs a descriptive qualitative method with a literature review approach, examining various academic sources, research articles, and relevant reports related to digital marketing and social media. The findings indicate that effective personal branding on TikTok is strongly influenced by the ability to create creative, authentic, informative, and audience-relevant content. In addition, consistency in content uploads and the effective use of TikTok features contribute to increased audience engagement, consumer trust, and business reach. This study is expected to provide insights and practical references for Generation Z entrepreneurs in designing effective and sustainable digital branding strategies in the creative economy era.
creator: Melia Putri
creator: Ananda Putri Nabila
creator: Yulia Novita
creator: Naskah Naskah
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 306
ending page: 320
doi: 10.61132/keat.v2i4.1955

Analisis Perencanaan Pajak Atas Pajak Penghasilan Pasal 21 dengan Metode Net, Gross dan Gross Up Guna Meminimalisir Pajak Penghasilan Badan
type: item
description: This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.
creator: Mita Nur Laili
creator: Sri Luayyi
creator: Ninik Anggraini
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 321
ending page: 337
doi: 10.61132/keat.v2i4.1920

Analisis Pengaruh Struktur Industrialisasi Unggulan pada Perkembangan Suatu Daerah Kabupaten dan Kota
type: item
description: Regional development faces dynamic challenges amid rapid economic growth driven by natural resource extraction. This study aims to identify leading economic sectors, analyze structural economic transformation, and evaluate the role of these sectors in regional development. The research employs a quantitative method with a descriptive approach. Secondary data consist of Gross Regional Domestic Product (GRDP) at constant prices over the past five years. The analytical techniques applied include Location Quotient analysis to identify base sectors, Shift-Share analysis to assess structural changes as well as comparative and competitive advantages, and Klassen Typology to classify sectoral growth patterns. The results reveal a structural shift from primary sectors, such as agriculture and fisheries, toward secondary sectors, including mining and manufacturing. Despite challenges related to development equity, these leading sectors serve as key drivers of regional economic growth. To maximize the contribution of leading sectors to broader regional development, this study recommends that government policies prioritize the strengthening of intersectoral linkages.
creator: Sifa Olifia Zaini Saputri
creator: Muhammad Yasin
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 338
ending page: 346
doi: 10.61132/keat.v2i4.1964

Perbandingan Metode Akuntansi Manajemen: Tradisional vs Modern
type: item
description: This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.
creator: Fatma Oktafia Ramadani
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 347
ending page: 357
doi: 10.61132/keat.v2i4.1960

Efektivitas Keputusan Investasi dan Pendanaan dalam Perspektif Profitability Index Serta Weighted Average Cost of Capital
type: item
description: In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.
creator: Syahri Abdillah Nasution
creator: Tiara Andini Sirait
creator: Triwibowo Haryo Pamungkas
creator: Yahya Nur Shadiq
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 347
ending page: 354
doi: 10.61132/keat.v2i4.1983

Pengaruh Pertumbuhan Ekonomi dan Ketimpangan terhadap Kemiskinan di Provinsi Jambi: Analisis Data Panel 2015–2024
type: item
description: Poverty is still a major problem in regional economic development in Jambi Province, although economic growth has been relatively stable in recent years. This condition shows that economic growth has not been fully followed by an equitable distribution of development results. This study aims to analyze the influence of economic growth and income inequality on the poverty rate in Jambi Province. The research uses a quantitative approach with district/city panel data for the 2015–2024 period sourced from the Central Statistics Agency. The analysis was carried out using the panel data regression method to test the relationship between economic growth variables, income inequality, and poverty levels. The results of the study show that economic growth measured through the growth rate of Gross Regional Domestic Product (GDP) has a negative effect on the poverty rate, meaning that increasing economic growth can reduce the number of poor people. On the other hand, income inequality measured by the Gini Ratio has a positive effect on poverty levels, which means that the higher the income inequality, the greater the poverty rate. These findings indicate that poverty reduction strategies not only require sustainable economic growth, but must also be accompanied by income equity policies so that the benefits of development can be felt more inclusively by all levels of society.
creator: Yansuri Yansuri
creator: Anna Yulianita
creator: Ahmad Taufik Ramadhan
creator: M. Daffa Firdianza
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 2
number: 4
starting page: 355
ending page: 369
doi: 10.61132/keat.v2i4.1972

Pengaruh Green Economy terhadap Pertumbuhan Ekonomi
type: item
description: This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.
creator: Aliya Fayyaza
creator: Billi Jenawi
creator: Satrio Setiawan Sitorus
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 2
number: 4
starting page: 370
ending page: 381
doi: 10.61132/keat.v2i4.2061

Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi
type: item
description: This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.
creator: Qurasih Ainun Nurul Ussamah
creator: Puji Rahayu
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 382
ending page: 392
doi: 10.61132/keat.v2i4.2019

Dampak Kombinasi Bisnis melalui Akuisisi terhadap Kinerja Keuangan Perusahaan Infrastruktur Telekomunikasi di Indonesia
type: item
description: This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.
creator: Rika Surianto Zalukhu
creator: Rapat Piter Sony Hutauruk
creator: Daniel Collyn
creator: Suci Etri Jayanti S.
creator: Sri Winda Hardiyanti Damanik
rights: Copyright (c) 2025 Kajian Ekonomi dan Akuntansi Terapan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 393
ending page: 401
doi: 10.61132/keat.v2i4.2039