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Contact Name
Muhammad Kris Yuan Hidayatulloh
Contact Email
krisyuan@unwaha.ac.id
Phone
+6285851233341
Journal Mail Official
lppm@unwaha.ac.id
Editorial Address
Jl. Garuda No. 09 61451 Tambakberas Jombang Jawa Timur
Location
Kab. jombang,
Jawa timur
INDONESIA
Income: Innovation Of Economics And Management
ISSN : -     EISSN : 27970450     DOI : -
Core Subject : Economy,
INCOME: Innovation of Economics and Management is a scientific journal published by the Institute for Research and Community Service (LPPM), KH University. A. Wahab Hasbullah Jombang. INCOME: Innovation of Economics and Management aims to provide information from the results of research in the field of management and development. The Scope of our journal includes: (1) marketing management, (2) human resources management, (3) financial management, (4) operational management, (5) strategic management (6) entrepreneurship.
Articles 104 Documents
Business Development Strategy for Revenue Growth at Square Coffee Mulyani Mulyani; Ilham Illahi; Khadijah Nurani; Yenti Astarie Dewi
INCOME: Innovation of Economics and Management Vol. 6 No. 1 (2026): June
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v6i1.7282

Abstract

Purpose – This study aims to analyze the business development strategy of Square Coffee Payakumbuh to improve business income by identifying the internal and external strategic factors influencing its competitiveness. As a Micro, Small, and Medium Enterprise (MSME) in the coffee shop industry, Square Coffee Payakumbuh faces challenges related to fluctuating income, customer loyalty, and increasing market competition despite implementing various promotional activities. Design/methodology/approach – A qualitative descriptive approach was employed using SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis. Data were collected through observations and semi-structured interviews with the business owner, employees, and customers. Internal and external strategic factors were evaluated using the IFAS (Internal Factors Analysis Summary) and EFAS (External Factors Analysis Summary) matrices before being integrated into the SWOT matrix to formulate business development strategies. Finding/Results – The IFAS score of 2.65 indicates that Square Coffee Payakumbuh possesses relatively strong internal capabilities that outweigh its weaknesses, while the EFAS score of 2.75 suggests that external opportunities are more dominant than potential threats. The SWOT matrix places the business in the Strength–Opportunity (SO) quadrant with the highest strategic score (4.05), indicating an aggressive growth position. The recommended strategy emphasizes leveraging product diversity, café ambience, competitive pricing, and service quality to capitalize on expanding coffee consumption trends, digital marketing channels, and strategic collaborations. Originality/Value – This study provides a context-specific SWOT strategy based on IFAS–EFAS analysis for a local coffee shop. The findings offer practical strategic guidance for similar MSMEs operating in competitive local markets.
Implementation of Green Human Resource Management to Support Sustainability at Pesona Batik Jombang MSMEs Titan Meida; Lailatus Sa'adah; Akhmad Taqiyuddin
INCOME: Innovation of Economics and Management Vol. 6 No. 1 (2026): June
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v6i1.7293

Abstract

Purpose – Batik MSMEs face increasing demands to adopt environmentally sustainable practices while maintaining business performance. Although Pesona Batik Jombang has implemented several environmentally friendly production activities, the integration of Green Human Resource Management (GHRM) into its human resource practices remain unclear. This study aims to analyze the implementation of GHRM and its role in supporting sustainability at Pesona Batik Jombang MSMEs. Design/methodology/approach – This study employed a descriptive qualitative approach. Data were collected through semi structured interviews, observations, and documentation involving two key informants, namely the business owner and one employee. Data were analyzed using data reduction, data display, and conclusion drawing techniques. Finding/Results – The findings reveal that GHRM implementation at Pesona Batik Jombang remains largely informal and has not been integrated into formal human resource policies. Green Training and Development and Green Employee Relations have been implemented through environmental awareness activities and employee involvement in environmentally friendly practices. However, Green Recruitment, Green Performance Management, and Green Compensation have not been formally implemented due to the absence of environmental criteria and performance-based reward systems. Originality/Value – These practices contribute to sustainability through environmentally responsible production processes and employee participation in environmental management. The study highlights the need for more structured GHRM policies to strengthen sustainability in batik MSMEs.
Market Orientation, Innovation, and Business Performance: The Mediating Role of Product Innovation in MSMEs of Nganjuk Regency Eko Wahyu Puji Utomo; Sasi Utami; Yogi Yunanto; Enni Sustiyatik
INCOME: Innovation of Economics and Management Vol. 6 No. 1 (2026): June
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/

Abstract

Purpose – This study aims to examine the influence of market orientation on business performance, specifically testing product innovation as a mediating variable among culinary Micro, Small, and Medium Enterprises (MSMEs) in Nganjuk Regency, East Java, Indonesia. Design/methodology/approach – A quantitative, cross-sectional survey approach was employed. Data were collected using structured questionnaires (measured on a 5-point Likert scale) from 96 culinary MSME owners selected through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software. Findings/Results – The results demonstrate that market orientation has a positive and significant effect on product innovation (β = 0.740, p = 0.000) and business performance (β = 0.362, p = 0.022). Additionally, product innovation positively and significantly influences business performance (β = 0.515, p = 0.001) and fully mediates the relationship between market orientation and business performance (β = 0.381, p = 0.000). Strong market orientation encourages relevant product innovations, which subsequently enhance sales, profitability, and overall business growth. Originality/Value – This study contributes to the literature on entrepreneurship and marketing management by empirically confirming the mediating role of product innovation specifically within the context of culinary MSMEs. It provides practical insights for MSME owners to boost competitiveness through market-driven innovation, and highlights the need for local governments to support these efforts through targeted training and development programs.
The Effect of Internal Control Systems on Fraud Prevention in BUMDes Saverius Salvan Elfrid Pio; Viktorianus Ompot; Annisah Febriana
INCOME: Innovation of Economics and Management Vol. 6 No. 1 (2026): June
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v6i1.7232

Abstract

Purpose – This study investigates the effect of the system internal control on fraud prevention in the financial management of Village-Owned Enterprises (BUMDes) in Manggarai Regency. Design/methodology/approach – A quantitative approach was employed with a survey of 80 BUMDes administrators selected using purposive sampling. Data were gathered using a five-point Likert scale questionnaire and analyzed through statistics descriptive, validity and reliability tests, simple linear regression, t-tests, and the coefficient of determination (R²). The regression analysis produced the equation ????= 12.481 + 0.684 X, with a regression coefficient (????) of 0.684, a t-value of 6.918, a significance level (p-value) of 0.000, and an R2 value of 0.381. Finding/Results – The findings demonstrate that the system internal control exerts a positive and significant influence on fraud prevention in BUMDes financial management. The effectiveness of internal control, particularly in control activities and monitoring, enhances the capacity of BUMDes to deter fraudulent practices. The results indicate that the internal control system explains 38.1% of the variance in fraud prevention, while the remainder is attributable to factors such as human resource competence, organizational culture, and whistleblowing mechanisms. Originality/Value – This study contributes empirical evidence from Eastern Indonesia, an area that has received limited scholarly attention, and provides quantifiable insight into the magnitude of the relationship between internal control and fraud prevention in the context of rural enterprise governance. The research further highlights specific elements of internal control that are most impactful, offering practical guidance for policymakers and BUMDes management aiming to strengthen accountability and governance structures.

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