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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 6 Documents
 1 
Search results for , issue "Vol 3 No 2 (2024): August Edition" : 6 Documents clear
Dampak Norma Subyektif, Kompetensi Profesional terhadap Niat Whistleblowing di Lingkungan OPD Kabupaten Asahan dengan Reward Sebagai Faktor Moderasi Raiesa Amin; Widia Astuti; Eka Nurmala Sari
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i2.66

Abstract

The aim of this research is to test and analyze the influence of subjective norms on whistleblowing intentions in the Asahan Regency OPD. To test and analyze the influence of professional competence on whistleblowing intentions in the Asahan Regency OPD. To test and analyze whether rewards can moderate the influence of subjective norms on whistleblowing intentions in the Asahan Regency OPD. To test and analyze whether rewards can moderate the influence of professional competence on whistleblowing intentions in the Asahan Regency OPD. This research uses associative research type. The population in this study was the OPD in Asahan Regency, totaling 28 OPD. The sampling technique in this research used random sampling type. So the number of samples used was 100 people. The data collection technique used in this research is the questionnaire method. The data analysis technique in this research uses Partial Least Square (PLS). The research results show that subjective norms influence whistleblowing intentions. The better the subjective norms available, the more the whistleblowing intention will increase. Professional competence influences whistleblowing intentions. The clearer the target of the audit report that is prepared, the better the whistleblowing intention. Rewards can moderate the influence of subjective norms on whistleblowing intentions. The higher the level of transparency, the better the level of whistleblowing intentions. Rewards can moderate the influence of professional competence on whistleblowing intentions. The higher the reward level, the better the level of whistleblowing intention.
Dampak Perilaku Kecurangan Akademik di Kalangan Mahasiswa Universitas Negeri Medan Menggunakan Dimensi Pentagon Fraud Dila Anjiani; Lidia; Restika Yenni
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i2.69

Abstract

The problem in this case is that we, researchers, are motivated to test the dimensions of the Fraud Pentagon, whether using it has a significant influence on the academic fraud of Medan State University students from various faculties. So that from the existence of various faculties, researchers will be able to analyze the comparison of academic fraud in various faculties using the dimensions of the fraud pentagon. This type of research is quantitative research, using a questionnaire as the research instrument. The population used in this research was from various faculties of Medan State University, the number of samples in this research was 32 students. It is hoped that this research can become research that is able to explore information related to pressure and behavior towards academic cheating. Furthermore, the results of this research are expected to reduce academic cheating behavior.
Dampak Tingkat Utang dan Profitabilitas pada Penghindaran Pajak dengan Ukuran Perusahaan Memainkan Peran Moderating Erlinda Tri Hapsari; Hasim As’ari
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i2.70

Abstract

Taxes are the largest revenue for the Indonesian state, but efforts to optimize revenue from this sector have several obstacles, one of the obstacles in the context of optimizing tax revenue is the existence of tax avoidance by the company. This study aims to prove the effect of leverage and profitability on tax avoidance with company size as a moderating variable. In this study using agency theory with the population in this study, namely all chemical sector industrial manufacturing companies listed on the Indonesia Stock Exchange 2020. The sample used purposive sampling method which amounted to 33 companies. This research uses quantitative methods, and is processed using SPSS version 26 software with descriptive statistical methods, classical assumption tests, t tests and regression analysis of moderating variables. The results of this study indicate that Leverage, Profitability, and Company Size have no effect on Tax Avoidance. Company Size is unable to moderate the relationship between Leverage and Tax Avoidance, Company Size is unable to moderate the relationship between Profitability and Tax Avoidance.
Dampak Tata Kelola Perusahaan yang Efektif, Profitabilitas, dan Leverage terhadap Pengungkapan Manajemen Risiko Perusahaan Ardinitya Hangesti Utami; Martinus Budiantara
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i2.71

Abstract

The quick advancement of the business sector has resulted in an increasing intensity of business competition. Therefore, to maintain the trust of stakeholders, each company is expected to disclose information about its company's performance more transparently and always be careful in making policies to minimize various risks that may arise. In the business world, risk is something that is quite difficult to avoid so that adequate disclosure of risk is needed through risk management disclosure. The objective of this research is to examine the impact of good corporate governance, profitability, and leverage on the disclosure of risk management in manufacturing firms within the basic and chemical industry sectors that are enlisted on the Indonesia Stock Exchange during the period of 2019-2021. The number of samples used was 51 samples using the purposive sampling method. The variables that will be considered as independent in this research consist managerial ownership, public ownership, profitability, and leverage. On the other hand, the variable that will be considered as dependent is risk management disclosure. The analysis technique used were multiple linear regression analysis and the t test using SPSS 26 software. The research results showed that the variables of public ownership and leverage affect risk management disclosure while the variables of managerial ownership and profitability have no effect on risk management disclosure. The results of this research can provide additional information for companies regarding risk management disclosure and can help companies make decisions and improve existing systems in the company.
Dampak Literasi Keuangan terhadap Keberlanjutan Bisnis dengan Finacial Inclusion sebagai Faktor Mediasi Ita Fitria; Hasim As’ari
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i2.72

Abstract

Business Sustainability is the ability to achieve business goals, enhance value over the long term, and maintain consistency in preserving what has been achieved. In the era of national economic recovery, many innovative new businesses have emerged, intensifying competition in the business world. If businesses fail to enhance their capabilities in sustaining their operations, it may diminish their business value and lead to their inability to survive. This study seeks to ascertain the impact of financial literacy on the enduring nature of businesses, while considering financial inclusion as a mediating factor. The theoretical framework employed in this investigation is the Resource-Based View (RBV) theory.The population in this study consists of micro, small, and medium enterprises (MSMEs) registered with the Department of Trade, Cooperatives, and MSMEs in Wonosobo Regency. The sample size is 96 MSMEs selected using the Purposive Sampling method. The research method employed is quantitative, and data analysis is conducted using SPSS Version 26, including tests for validity, reliability, descriptive statistics, classic assumption tests, linear regression, and hypothesis testing. The findings from this study demonstrate that business sustainability is impacted by financial literacy, and that financial inclusion has a direct influence on business sustainability. Furthermore, financial literacy plays a role in shaping financial inclusion, and financial literacy indirectly affects business sustainability by means of financial inclusion.The implications of this study suggest that an increase in financial literacy can lead to improved financial inclusion, which is expected to help MSMEs maintain the sustainability of their businesses
Faktor Fundamental dan Risiko Sistematis Terhadap Return Saham: Studi Pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Rais, Anisatun Humayrah; Br. Ginting, Crish Dayanti; Yusuf, Yulia Yunita; Hidayatullah, Andi Muh. Syukur
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v3i2.78

Abstract

This research aims to analyze the influence of company fundamental factors as measured by return on equity, price earnings ratio, debt to equity ratio, earnings per share, and dividend payout ratio on stock returns through systematic risk. The population and sample in this study were 22 companies and 110 observations of companies in LQ45 listed on the Indonesia Stock Exchange for the 2019-2023 period. Data analysis in this study used multiple liner regression and the Sobel test. The research results show that the company's fundamental factors as measured by return on equity, price earning ratio, debt to equity ratio, earnings per share, and dividend payout ratio influence stock returns. Furthermore, the results of the Sobel test show that systematic risk is able to mediate the relationship between company fundamental factors as measured by return on equity, price earnings ratio, debt to equity ratio, earnings per share, and dividend payout ratio on stock returns..

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