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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 59 Documents
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Pemetaan Penelitian Berorientasi Green Rantai Pasokan untuk Green Pemasaran : Analisis Bibliometrik: A Bibliometric Analysis Nur Siswanto, Budi; Satiadharma, Moehamad; Arfiansyah, Ferry
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.27

Abstract

The purpose of this research is to undertake a bibliometric analysis of both the published literature on the green supply chain in the context of green marketing that was produced between 2013 and 2023. This study utilizes scientific mapping and analysis of publication performance to characterize the structure of green marketing publications as well as the patterns that have emerged within the field. The purpose of this research is to determine the contributions made by authors, journals, topic areas, the incidence of keywords, and trends in papers that have been published. The findings indicate that considerable growth occurred in the 2010s, despite the fact that the initial year of publishing did not see a significant amount of expansion. The findings of this investigation on the pattern of publications relating to environmentally responsible marketing reveal an average annual rise of 23 new publications in this field. Seven hundred and nine papers utilize the term "sustainability," making it the most popular choice. The interconnections between keywords provide information about the connections that often exist between terms that are used in a particular investigation. The visualization of research trends is offered in order to provide up-to-date reference information for academics. This reveals crucial research gaps as well as possible research pathways that may be pursued in the future in order to progress the consolidation of disciplines.
Pengaruh Akuntabilitas dan Manajemen Zakat Terhadap Zakat Produktif dengan Sharia Compliance sebagai Pemoderasi Husnul Khatimah; Lince Bulutoding; Suhartono
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.28

Abstract

This study aims to determine the effect of accountability and zakat management on productive zakat management with shari compliance as a moderating variable. This research is located in BAZNAS Makassar City. The method used is quantitative reseach with a causality approach. Primary data sources with data collection methods using questionnaires. The sampling technique is saturated sampling with a total of 30 respondents. The results of the study show that accountability has a positive and significant effect on productive zakat management. Zakat management has a positive and significant effect on productive zakat management. Sharia compliance moderates the relationship between accountability to productive zakat management.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Bantuan Langsung Tunai Dana Desa Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi Di Kabupaten Gowa Adrianti, Adrianti; Sumarlin, Sumarlin; Anwar, Puspita Hardianti
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.29

Abstract

The purpose of this study was to find out how accountability and transparency influence the management of direct assistance to disburse village funds with an internal control system as a moderating variable in Gowa Regency. The data used in this research is primary data collected through a direct questionnaire survey. Data analysis used multiple linear regression analysis and moderating regression analysis with the absolute difference value approach. The number of respondents used in this study were 150 people. Respondents in this study were all village officials in Bontonompo District. The results of this study indicate that accountability has a positive and significant effect on the management of BLT Dana Desa. Transparency has a positive and significant effect on the management of the Village Fund BLT. The internal control system does not moderate the effect of accountability on the management of the Village Fund BLT. The internal control system moderates the effect of transparency on the management of the Village Fund BLT.
Transparansi Akuntabilitas Realisasi Anggaran Publik Berdasarkan Prinsip Islam dalam Mencegah Praktik Korupsi (Studi Pada Dinas Pekerjaan Umum Kabupaten Takalar) Bakhtiar, Nursinta; Suwandi, Memen; Rahma Sari, Nur
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.30

Abstract

This study aims to determine the use of Public Budget Realization in the Takalar district public works office, to determine the transparency and accountability system for the use of public budget realization and to determine the application of Islamic principles namely shiddiq, amanah, tabliq and fathonah in the Takalar district public works office. The method according to this research is a qualitative research method. In this study used a type of qualitative research based on an analytical descriptive approach and the data used by researchers in this study were primary and secondary data. By using data source triangulation to test the validity of the data obtained. The results of this study indicate that the process of managing public budgets at the planning, implementation and accountability stages has been prepared according to systems and procedures. Transparency and accountability provide information openly and honestly to the public, taking into account the public's right to a comprehensive understanding of budget management responsibilities. One of the benefits of applying the principles of transparency and accountability is preventing corrupt practices. Based on Islamic principles by applying the characteristics of the Prophet and Messenger, namely: shidiq, amanah, tabligh, and fathonah in leadership to uphold morality, maintain trust, be firm in your convictions, honest in carrying out the duties and responsibilities assigned to them, strong in faith in rejecting temptations and opportunities to stray. So the level of trust is greater.
Pengaruh Persepsi Pelaku UMKM, Tingkat Pendidikan dan Sosialisasi SAK EMKM terhadap Penerapan SAK EMKM Odha, RaodahtulJannah; Ismawati; Muchlis, Saiful
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.31

Abstract

This study aims to determine the effect of the perceptions of MSME actors, level of education and socialization of SAK EMKM on the application of SAK EMKM (Study in Samata sub-district, Gowa district). This research is a quantitative research with a positivist research approach. The population in this study were SMEs in the Samata village, Gowa Regency. The sampling technique in this study was purposive sampling, while the samples in this study were MSME actors in Samata Village, Gowa Regency. The data collection method is using a questionnaire that is distributed directly. The data used in this study is primary data collected through a questionnaire survey. Data analysis used statistical analysis to determine the effect of the perceptions of MSME actors, education level and socialization of SAK EMKM on the implementation of SAK EMKM. The results of this study indicate that the perceptions of MSME actors, level of education and socialization of SAK EMKM greatly influence the implementation of SAK EMKM.
Kinerja Perusahaan Batik Trusmi Cirebon Dalam Kaitannya Dengan Inovasi Produk dan Pemasaran Afifah, Nurul; Pringgabayu, Dematria; Arfiansyah, Ferry
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.32

Abstract

Batik is a work of art and cultural heritage recognized by UNESCO. Indonesian people are attached to batik, both in formal and non-formal events. This study aims to determine the effect of product innovation and promotion through social media on the performance of batik companies in the Trusmi Cirebon batik center. The analysis was conducted using Path Analysis with the help of SPSS software. Data was collected from 80 respondents who are batik entrepreneurs in Cirebon. The results showed that the product innovation variable had a positive and significant effect on company performance. Social media promotion variables have a positive and significant influence on company performance. Both variables together also have a positive and significant effect on company performance . Companies need to manage their social media professionally so that the content presented is interesting and in turn will improve company performance
Analisis Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada Usaha Mikro Kecil Menengah PT Galang Smart Indonesia triseptya, ghaliyah nimassita; Zulkifli; Delpiana
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.34

Abstract

Guidelines for preparing financial reports for SMEs such as coffee businesses have been prepared by the Financial Accounting Standards Board of the Indonesian Accounting Association (DSAK IAI). The guidelines are called Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). SAK ETAP is a solution for small and medium-sized businesses that have difficulty in applying the current statement of Financial Accounting Standards (PSAK). The purpose of this study was to determine the form of preparation of financial statements that had been made by MSME PT Galang Smart Indonesia and to determine the form of preparation of financial statements in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at MSME PT Galang Smart Indonesia. This study uses a descriptive method using a quantitative approach based on a case study on the 2021 financial statements of PT Galang Smart Indonesia. Indicators of assessment as a form of application of SAK ETAP in this study are financial statements and their components are in accordance with the types and components of financial statements regulated in SAK ETAP.The results of the study indicate that the Financial Statements owned by MSME PT Galang Smart Indonesia have not fully implemented SAK ETAP. financial reports prepared by MSME PT Galang Smart Indonesia in the form of Balance Sheet Reports, Profit/Loss Reports, HPP Reports. The financial statements regulated in the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) are Profit/Loss Statements, Changes in Equity Reports, Balance Sheet Reports, Cash Flow Statements and Notes to Financial Statements
Upaya Peningkatan Penerimaan Pajak Bumi dan Bangunan (PBB-P2) Pada BPKPAD Kabupaten Kepulauan Selayar Musdalifa; Sari Den Ka, Veronika; Akrim, Djusdil
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.35

Abstract

This study aims to determine the Efforts to Increase Home and Property Tax Revenues (PBB-P2) in the BPKPAD Selayar Islands Regency. This research method used Descriptive Qualitative by structured interviews with several respondents. They are staff of relevant agencies, tax collectors and taxpayers. The data is used in this study are answer in interviews, and secondary data which are the number of PBB-P2 receipts in 2016-2018. The results of the study indicate that the efforts made by BPKPAD of Selayar Islands Regency in increasing PBB-P2 revenues, namely 1). PBB-P2 tariff solving; 2). Outreach, give an appeal and issue Maturity, Arrears and Payment Fines PBB-P2; 3). Provide understanding to taxpayers before completing SPOP and LSPOP.
The Effect of Disclosure of Corporate Social Responsibility on Profit Quality with Good Corporate Governance as a Moderator : (Studies on companies listed on the Jakarta Islamic Index for 2018-2021) Yasri, Nur Qisty; Mustakim Muchlis; Suhartono
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.37

Abstract

Penelitian ini bertujuan untuk menjawab permasalahan penelitian, yaitu: 1) Apakah pengungkapan Corporate Social Responsibility berpengaruh terhadap kualitas laba pada perusahaan yang terdaftar di Jakarta Islamic Index? 2) Apakah Good Corporate Governance memoderasi pengaruh pengungkapan Corporate Social Responsibility terhadap Kualitas Laba pada perusahaan yang terdaftar di Jakarta Islamic Index?. Populasi untuk penelitian ini adalah sejumlah 30 perusahaan dan yang memenuhi kriteria Perusahaan  yang secara konsisten terdaftar di Jakarta Islamic Index (JII) selama periode 2018-2021. Hasil dari penelitian ini menunjukkan bahwa pengungkapan Corporate Social Responsibility (CSR) tidak berpengaruh terhadap Kualitas Laba dan Good Corporate Governance (GCG) tidak dapat memoderasi hubungan kedua variabel tersebut dengan masing-masing nilai signifikan yang lebih tinggi dari 0,05.
The The Role of the OCEAN Personality Model in Moderating the Determinants on the Quality of Local Budget Utilization Rizka Amaliah; Majid, Jamaluddin; Syariati, Namla Elfa
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.38

Abstract

This study aims to determine the effect of human resource competence, organizational culture, and internal control on the quality of budget utilization with the OCEAN personality model as a moderating variable at the Makassar Public Health Center. This research method is quantitative with a descriptive approach. The population and sample in this study were financial managers at the Makassar Public Health Center. The sampling technique used was purposive sampling. Respondents in this study were financial managers at health centers in 15 districts of Makassar City. The data used in this study is primary data obtained from respondents through a questionnaire survey. This study uses multiple linear regression analysis and moderated regression analysis (MRA) with an analytical approach. The results showed that the competence of human resources, organizational culture, and internal control affect the quality of budget utilization. Furthermore, the OCEAN personality model is able to moderate the competence of human resources and organizational culture on the quality of budget utilization, while the OCEAN personality model is not able to moderate internal control over the quality of budget utilization.

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