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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
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Search results for , issue "Vol 3 No 3 (2024): December Edition" : 5 Documents clear
Dampak Keterbukaan Informasi Pelaporan Keuangan Terhadap Tingkat Kepercayaan Masyarakat terhadap Lembaga Pemerintah Krista Dini Ofiana Bintang; Indri Sabrina; Joy Tracy Samosir
Income Journal: Accounting, Management and Economic Research Vol 3 No 3 (2024): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i3.73

Abstract

This study aims to analyze the effect of disclosing financial reporting information on the level of public trust in government institutions. The background of this research is the disclosure of financial reporting information and the variables that influence it. This research method uses primary data, namely data obtained from surveys conducted through questionnaires distributed to respondents. The questionnaire used is a type of choice with a scale that is given a score (value) for each category. The main findings show that there are variables X1, X4, and X5, H0 is accepted and H1 is rejected or in other words these five variables do not significantly affect the level of trust in government institutions. And there are also variables X2 and X3, H0 is rejected and H1 is accepted or in other words these two variables significantly affect the level of trust in government institutions.
Dampak Pendapatan Daerah dan Perimbangan Anggaran terhadap Belanja Modal di Kabupaten Bantul Dwi Setyani; Nugraeni
Income Journal: Accounting, Management and Economic Research Vol 3 No 3 (2024): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i3.74

Abstract

The objectives of this study are 1) to determine the effect of Local Revenue on Capital Expenditure. 2) to determine the effect of General Allocation Fund on Capital Expenditure. 3) to determine the effect of Special Allocation Fund on Capital Expenditure. 4) to determine the effect of Revenue Sharing Fund on Capital Expenditure in Bantul Regency. According to Law Number 32 of 2004, the Regional Revenue and Expenditure Budget acts as a driver and determinant of whether or not regional economic goals and targets are achieved which are directed at overcoming basic problems that are on the community agenda. One of the most important components of the Regional Budget is regional expenditure and the expenditure made should be allocated to public service programs. The research data comes from the official website of the Directorate General of Fiscal Balance with the help of the SPSS program. This research uses quantitative methods, namely the type of research where the information collected is presented in numerical form, starting with data collection and ending with the presentation of research findings in numerical form.Preliminary analysis prerequisite tests include normality test, multicollinearity test, heterocedity test, T test and determination coefficient test. The results of research on the effect of local revenue and equalization funds on capital expenditure in Bantul Regency are 1) Local revenue has a significant influence on capital expenditure of Bantul regency government. 2) Equalization Fund has a significant influence on Capital Expenditure of Bantul regency government.
Pengaruh Keuangan, Literasi, Gaya Hidup, dan Kemampuan Akademik Terhadap Perilaku Mahasiswa dalam Mengelola Keuangan Elvani Malihatus Salka; Yudas Tadius Andi Candra
Income Journal: Accounting, Management and Economic Research Vol 3 No 3 (2024): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i3.75

Abstract

The topic of financial behavior is a common subject of conversation these days, particularly concerning society's spending habits. In Indonesia, the limited proficiency in financial management has led individuals to indulge in their wants, resulting in a heightened level of consumption. This consumption-focused lifestyle is not only seen in the general public, but also includes students. The increase in consumptive behavior among students and the younger generation in recent years has made financial management more complex. The aim of this study was to ascertain the impact of financial literacy, lifestyle, and academic ability on the financial management behavior of Mercu Buana University Yogyakarta students in 2023. A purposive sampling approach was utilized in this study, involving the employment of a total of 66 samples. The research methodology applied here is quantitative, involving the use of SPSS Version 26 software for data analysis. Descriptive statistical methods, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing were among the analytical techniques used. The results of this study show that financial literacy has a positive impact on financial management behavior, while lifestyle exerts a negative influence on financial management behavior. Additionally, academic ability was found to have a positive impact on the financial management behavior of students at Mercu Buana University in Yogyakarta in 2023.
Pengaruh Literasi Keuangan dan Kualitas Kinerja Pelaporan Keuangan Terhadap Keberlanjutan Usaha Mikro, Kecil, dan Menengah di Desa Pereng, Kabupaten Prambanan Devi Natalia; Ika Wulandari
Income Journal: Accounting, Management and Economic Research Vol 3 No 3 (2024): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i3.76

Abstract

The observational data that highlights the significance of financial reporting for businesses especially as a way to account for the financial transactions that occur within them was the driving force for this study. The goal of this study is to ascertain how financial literacy and the performance quality of financial reports affect business sustainability in Micro, Small and Medium Enterprises in Pereng Village. Business continuity is the dependent variable that is quantitative study, whereas financial literacy and the effectiveness of financial statement quality are the independent variables. In this study, the population that became the subject of research as a whole was used as a sample in a saturated sampling approach, having a 50 responder sample size. Primary data were used to create the study's data. This data collection technique is an interview and distributes questionnaires. Data from multiple linear analysis studies were displayed using the Statistical Package for the Social Sciences (SPSS) version 25 application. The findings indicated that the level of financial statement performance has a favorable and substantial effect on business continuity while financial literacy has no bearing on it. With these findings, it is expected that the government, acting as a regulator, academia, the private sector, acting as a catalyst, and the community, acting as an enabler, will contribute significantly to the growth of financial literacy in MSMEs in Pereng Village, Prambanan District
Pengaruh Keterlibatan Mahasiswa dalam Program Green Accounting Society Terhadap Kesadaran Mereka Terhadap Isu Lingkungan Amelia Rahmayani; Rismawati; Zikra Supri
Income Journal: Accounting, Management and Economic Research Vol 3 No 3 (2024): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i3.77

Abstract

This study aims to determine whether student participation in the green accounting society program can affect environmental awareness. This research method uses quantitative methods using purposive sampling method with a sample of respondents selected purposively. Data were collected through a questionnaire which included variables of student participation, Green Accounting Society, and environmental awareness. The population in this study were 7th semester class A students at the Faculty of Economics & Business, Universitas Muhammadiyah Palopo. Data analysis techniques were carried out using the Statistical Package for the Social Sciences (SPSS) 25th edition application. The results of this study indicate that student participation has no significant effect on environmental awareness, while the green accounting society has a significant effect on environmental awareness.

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