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Income Journal: Accounting, Management and Economic Research
Published by PT Bone Jaya Kreatif
ISSN : -     EISSN : 29854288     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Income Journal. is an open access, peer-reviewed, International Journal, that provides rapid publication of research articles, review articles and short communications in all subjects. The journal is devoted towards broadcasting of knowledge related to the “ALL RESEARCH Accounting, Management and Economic” in the present world. The Journal is started with noble effort to help the researchers in their work and also to share knowledge and research ideas. It publishes only outstanding and quality works done by the researchers. It provides rapid publication and open access facility. All the submissions will be peer-reviewed by the panel of experts associated with particular field. Submitted papers should meet the internationally accepted criteria and manuscripts should follow the style of the journal for the purpose of both reviewing and editing. Income Journal is an It provides a platform to people who have something to express for the welfare of the community at large.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 2 No 3 (2023): December Edition" : 5 Documents clear
Analisis Keterlambatan Audit Berdasarkan Rasio Laporan Keuangan Perusahaan Indonesia Sulistyorini, Ariyana; Bayu Utomo, Rochmad
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i3.55

Abstract

Companies that experience delays in submitting audited financial reports in Indonesia have increased, until 9 May 2022 there were 91 issuers who received written warning I for not submitting financial reports. Finding out how profitability, solvency, and liquidity affected audit delays was the aim of this study. The theory used in this study uses agency theory. The selection of the samples was deliberate, involving 36 companies from various sectors such as consumer cyclicals, property & real estate, energy, consumer non-cyclicals, and industrial sectors listed on Indonesia's Stock Exchange between 2020 and 2021. The study utilized several data analytic techniques, namely multiple linear regression analysis, the F test, and the t test. Audit delay was used as the dependent variable while the independent variables consist of profitability, solvency and liquidity. Solvency positively impacted audit delay, and profitability, liquidity, and solvency simultaneously impacted it. Companies must pay attention to the timeliness of submitting audited financial reports to avoid asymmetric information and reduce the relevance of information in financial reports.
Menganalisis Rantai Nilai untuk Meningkatkan Keunggulan Kompetitif Bisnis Energi Panas Bumi Bahri Lubis, Syaiful
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v2i3.56

Abstract

PT Sorik Marapi Geothermal Power is a geothermal energy company, value chain analysis is one of the tools that is needed by all companies to achieve the competitive advantage especially in geothermal development. The implementation of a value chain is as strategies how a company will be able to know all the activities of business to achieve competitive advantage and produce sustainable products. PT Sorik Marapi Geothermal Power applies the best technology & innovation to develop geothermal energy with more cost-efficiency. This research used qualitative research with case study by doing observation & interview in the field. The result of this research was supported by the primary data from informant & secondary data from literature review & the previous research. The achievement of competitive advantage in developing geothermal energy with value chain by applying binary cycle power plant system, drilling effectively, and knock-down construction system. The competitive advantage should be supported by the right manpower have the significant role to achieve on company’s target. PT Sorik Marapi Geothermal Power could achieve the competitive advantage by having the efficient cost strategy because company could produce energy 1 unit/year & already generated with 140MW capacity of energy to PT PLN trough 150 KV transmission line. In process business of PT Sorik Marapi Geothermal gets the profit 2.2 energy compared with conventional technology & has the agreement of electricity energy is cheaper than BPP of Sumatera section with the price 8.1 cent.
Menerapkan Filosofi STOA dalam Profesi Akuntansi untuk Pendidik Feby Yolanda; Yolanda Ritonga, Anggie
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v2i3.57

Abstract

This research aims to see the harmony between the characteristics of Stoicism and the principles of educational accountants according to the IAI and how Stoic philosophical thinking can help educational accountants in implementing the code of ethics and principles of their profession. The role of an educational accountant is very unique because accounting not only focuses on knowledge but also learning how to behave ethically in accordance with the accounting profession. There are four virtues in stoicism, namely wisdom, justice, courage and simplicity. The reason why this core philosophy is useful and good to study and deepen is because it is not limited to age or background, anyone can practice it without having to think about whether he is rich enough, has academic achievements, different beliefs, innate intelligence, and so on. The research method of this paper is briefly a conceptual paper, first summarizing the research literature on the accounting teaching profession and then Stoic philosophy. The results of the discussion show that the steadfast nature that can help manage negative emotions, carrying out virtues (wisdom, justice, courage and self-control) can help the teaching and learning process of the accounting profession, develop yourself better as a teaching accountant and become a role model for prospective accountants and be able to properly apply the accounting professional code of ethics.
Memahami Pandangan Mahasiswa tentang Akuntansi Hijau dalam Ekonomi Hijau Hasinah; Rismawati; Zikra Supri
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i3.59

Abstract

This research aims to assess students' knowledge, attitudes, and perceptions regarding green accounting in the context of the green economy. Previous studies have predominantly focused on green accounting within corporations, while student perspectives are pivotal for the future of sustainable economics. Using a quantitative approach, this study involved 133 purposively sampled respondents. Multiple linear regression was used for data analysis. This research offers insight into how students' perceptions and attitudes towards green accounting can impact sustainable practices' adoption. It's among the few studies addressing students, future key players in the green economy. The findings contribute significantly to green accounting education and training. Moreover, it can aid policymakers and practitioners in designing more effective educational programs.
Sistematisasi Praktik Penghindaran Pajak di Perusahaan Pertambangan Sektor Minyak, Gas, dan Batu Bara Ayu Wulansari; Rochmad Bayu Utomo
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v2i3.60

Abstract

Tax revenue is utilized to finance state needs like education, security, infrastructure development, and people's welfare. However, achieving the tax revenue target is not always possible due to taxpayers engaging in tax avoidance. This study aims to assess the effectiveness of reducing tax avoidance by considering variables such as transfer pricing, return on assets, leverage, and fiscal loss compensation. The research utilizes positive accounting theory and the political cost hypothesis. The research population comprises oil, gas, and coal subsector mining companies listed on the IDX from 2020 to 2021. From this population, a total of 34 samples were chosen utilizing the purposeful sampling technique. The research method used in this study is quantitative, and the data was analyzed using the SPSS Version 29 software, employing the descriptive statistics methodology, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The findings indicate that transfer pricing, return on assets, leverage, and fiscal loss compensation do not exert any influence on tax avoidance. This implies that these variables have no bearing on the decision-making process of companies when it comes to engaging in tax avoidance practices. Thus, it is essential to carefully consider the evaluation of policies and methods employed by companies in order to mitigate instances of tax avoidance

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