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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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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
Analyzing Audit Delay in the Property and Real Estate Sector: The Role of Company Size as a Control Factor Ilham, Ilham
Income Journal: Accounting, Management and Economic Research Vol 3 No 1 (2024): April Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v3i1.61

Abstract

Based on data from the Indonesia Stock Exchange (IDX), the real estate and property sector recorded the highest number of cases where companies failed to submit audited financial statements during the 2020-2021 period. Therefore, this study aims to identify the factors that influence audit delays in real estate and property companies in Indonesia. The study utilizes agency theory as the theoretical framework. A quantitative approach was employed, using secondary data. The research population consists of real estate and property companies listed on the IDX, with 69 companies selected as the sample through purposive sampling. The independent variables include audit opinion, size of the Public Accounting Firm (KAP), audit tenure, and auditor turnover, while the dependent variable is audit delay, with company size as the control variable. Multiple linear regression was used as the analysis method in this study. The findings indicate that audit opinion affects audit delay, whereas the size of the Public Accounting Firm (KAP), audit tenure, and auditor turnover have no significant impact. Companies are encouraged to be more vigilant regarding factors that could lead to longer audit delays, including avoiding material misstatements in financial reports that could affect the audit opinion received
Menilai Seberapa Percaya Publik pada Tindakan Pemerintah Selama Pandemi Covid-19 Erika Sirait; Maria Siregar; Natalia Sitepu
Income Journal: Accounting, Management and Economic Research Vol 3 No 1 (2024): April Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v3i1.62

Abstract

A situation where the whole world is attacked by a deadly virus, Covid19. Making the earth's population experience difficulties, both the community and the government. Especially Indonesia, one of the developing countries, felt a huge impact. Starting from threatened health and damaged economy. Because of this, every government must turn their heads to determine policies. The policies issued must be able to reduce and even stop the spread of the Covid19 virus. The government generally makes lockdown, online school, and WFH (Work from Home) policies. The author conducts research aimed at finding out how much influence public trust has on the Medan city government's policy in dealing with Covid 19 and this research is a follow-up research to previous research. The research was conducted using a quantitative method approach, the authors distributed questionnaires given to 30 people and processed the data using SPSS26. Based on the answers given by students as respondents, it shows their distrust of the policies that have been issued during the Covid-19 pandemic. In other words, the effect of public trust in the Medan City government policy is negative
Mencermati Dampak Intensitas Aset dan Kebijakan Utang terhadap Penghindaran Pajak pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia dari 2018 hingga 2022 Gomgom Situngkir; Mario Pakpahan
Income Journal: Accounting, Management and Economic Research Vol 3 No 1 (2024): April Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i1.63

Abstract

This study aims to determine the effect of asset intensity and debt policy on tax avoidance. To achieve this goal, research has been conducted on food and beverage companies listed on the Indonesia Stock Exchange. The population in this study consists of 26 food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Using the purposive sampling method, a sample of 13 companies was obtained. The research period consists of 5 years, starting from 2018-2022 so that the data amounts to 65. The data used in this study is secondary data, obtained from financial statements from www.idx.co.id website. The data obtained were in the form of secondary data, analyzed using descriptive statistical methods, classical assumption tests and multiple regression tests, while hypothesis tests were carried out using partial tests (T tests) and simultaneous tests (F tests). The results of the study partially show that asset intensity has a significant effect on tax avoidance with a significance value of 0.034 < 0.05, debt policy has a significant effect on tax avoidance with a significance value of 0.003 < 0.05, and asset intensity and debt policy simultaneously have a significant effect on tax avoidance with a significance value of 0.008 < 0.05. The conclusion of this study is that asset intensity and debt policy have a significant effect on partial tax avoidance. Simultaneously, asset intensity and debt policy have a significant effect on tax avoidance.
Faktor-Faktor yang Mempengaruhi Kesadaran Mengenai Pembayaran Pajak Kendaraan Bermotor Putri Oktatia Harum; Tutut Dewi Astuti
Income Journal: Accounting, Management and Economic Research Vol 3 No 1 (2024): April Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i1.64

Abstract

As one of the largest sources of income for the country, tax arrears are a problem that must be considered. One of the taxes that experiences an increase in arrears every year is motor vehicle tax. Motor vehicle taxes administered by regional governments result in reduced regional income and affect regional operational activities. Therefore, it is necessary to know the factors that trigger delinquency in motor vehicle tax payments. This research aims to determine the influence of tax knowledge, income level, and tax sanctions on awareness of paying motor vehicle taxes. The samples used were 100 samples, taken using the accidental sampling method. The independent variables in the research are tax knowledge, income level, and tax sanctions. Meanwhile, the dependent variable in the research is awareness of paying taxes. The research used descriptive statistical analysis techniques, data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing carried out with SPSS 26 software. The results of the research conducted showed that the variables of tax knowledge and tax sanctions had an effect on awareness of paying motor vehicle taxes . Meanwhile, the income level variable has no effect on awareness of paying motor vehicle tax. The results of the research can provide additional information regarding factors that influence awareness of paying taxes and can help parties who are working on awareness of paying taxes
Dampak Media Sosial terhadap Minat Wirausaha Mahasiswa di Usia Muda Imran Hutabarat; Nadia Azzahra; Putri Azhra Sitepu
Income Journal: Accounting, Management and Economic Research Vol 3 No 1 (2024): April Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i1.65

Abstract

This study aims to determine and analyse the influence of social media on students' business interest at a young age. This study uses primary data, namely data obtained from surveys conducted through questionnaires distributed to respondents. Respondents in this study were 40 people. The results of the respondents' answers from the questionnaire were then tested using SPSS software, then the results showed that H0 was accepted, which means that there is an influence of social media on students' business interest at a young age. In more detail, social media has an effect of 75.7% on students' business interest at a young age.
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.

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