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INDONESIA
INCOME : Jurnal Akuntansi dan Keuangan
Published by Universitas Wijaya Putra Surabaya
ISSN : -     EISSN : 24601357     DOI : https://doi.org/10.38156/akuntansi.v1i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Income merupakan Jurnal ilmiah yang berisi hasil-hasil penelitian, kajian, pemikiran, dan analisis seputar dunia Akuntansi, Manajemen dan Ilmu Ekonomi. Tujuan Jurnal Income Program Studi Akuntansi Universitas Wijaya Putra adalah untuk mendorong penyebaran yang lebih luas hasil-hasil penelitian ilmiah di bidang akuntansi baik artikel penelitian maupun artikel konseptual (non penelitian). Jurnal Income Program Studi Akuntansi Universitas Wijaya Putra mengundang artikel-artikel hasil penelitian di bidang : Akuntansi Manajemen, Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Keperilakuan, Akuntansi Biaya, Sistem Informasi Akuntansi, Perpajakan, E- Accounting E-Business Economics Jurnal Income menerima artikel-artikel yang sesuai dengan subjek penelitian dan metodologi penelitian yang sesuai dengan standar yang ditetapkan untuk dipublikasikan dalam jurnal ini. Kriteria utama untuk publikasi di Jurnal Income Program Studi Akuntansi Universitas Wijaya Putra adalah pentingnya kontribusi sebuah artikel terhadap kekayaan literatur di bidang akuntansi, ketelitian analisis dan penyajian artikel. Keputusan penerimaan artikel didasarkan pada proses review yang independen dengan evaluasi konstruktif dan cepat terhadap artikel yang diajukan oleh peneliti atau author.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 100 Documents
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THE ROLE OF ACCOUNTANTS, INTEGRATION OF ARTIFICIAL INTELLIGENCE (AI) AND INTERNET OF THINGS (IoT) IN FACING ECONOMIC DIGITALIZATION AHEAD OF THE SOCIETY 5.0 ERA Resty Dwi Septiyanti; Eva Wany Wany; Budi Prayitno
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.504

Abstract

The development of information and communication technology, especially through the integration of Artificial Intelligence (AI) and Internet of Things (IoT) innovations, has had a major impact on many sectors, including the world of accounting. Economic digitalization, which is part of the preparations towards Society 5.0, requires the accounting profession to adapt to various new technologies that can increase efficiency and accuracy in the accounting process. This research aims to explore the role of accountants in facing the digital era and Society 5.0 and examine how the integration of AI and IoT can be applied in accounting practice. The method used is a qualitative method with a literature study approach and interviews with accounting practitioners and technology experts. The research results show that accountants need to increase their competence in understanding and utilizing AI and IoT to optimize accounting performance and provide added value in the organization. In facing Society 5.0, accountants are expected to become agents of change who not only manage financial information, but can also manage big data and new technology to create smarter and data-based decisions.
"SAVING DECISIONS IN MENTAL ACCOUNTING: MILLENNIAL GENERATION, GENERATION Z, AND CRYPTOCURRENCY" Devina Erita Purnomo; Eva Wany Wany
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.506

Abstract

This research analyzes the phenomenology that occurs in the digital era in millennials and generation z who work as employees of a company or as entrepreneurs. This approach was chosen because it allows to explore the meaning contained in the life experiences of the research subjects. And this research uses qualitative methods, with primary data sources that use data collection techniques through interviews by measuring several variables, namely: (1) saving decision, (2) mental accounting, (3) millennial generation and generation z, (4) cryptocurrency. The purpose of this study is to understand the decision to save, budget, and invest in cryptocurrency assets of millennials and generation z in several cities in Indonesia. Keywords : Saving Decision, Mental Accounting, Millenial Generation, Cryptocurrency
THE INFLUENCE OF FINANCIAL LITERACY, RISK PERCEPTION, AND PRICE PERCEPTION ON INVESTMENT INTEREST IN THE CAPITAL MARKET AMONG STUDENTS IN SURABAYA Lydya Nur Annisa; Nurul Azizah; Ricky Angga Ariska
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i2.513

Abstract

This study analyzes the influence of financial literacy, risk perception, and price perception on students' investment interest. The research subjects are active students of the Faculty of Economics and Business in Surabaya, using a convenience sampling technique. Data was collected through Google Forms and analyzed using SPSS with 114 respondents. Each question was measured using a Likert scale. The results show that financial literacy, risk perception, and price perception have a positive and significant impact on students' investment interest. These findings emphasize the importance of financial understanding in boosting students' interest in investing.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, OVERCONFIDENCE, AND RISK PERCEPTION ON INVESTMENT DECISIONS OF ENTREPRENEURS IN THE F&B SECTOR IN SURABAYA Marscelintan Vasthi Giarta; Rudi Pratono
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.523

Abstract

This study analyzes the factors that affect entrepreneurial investment decisions in the food and beverage (F&B) sector in Surabaya, a city with stable economic growth and a promising market. Using a quantitative approach, data were collected through questionnaires from 150 MSME actors. Multiple linear regression analysis was used to test the effects of financial literacy, financial technology, overconfidence, and risk perception on investment decisions. The results show that financial literacy, financial technology, overconfidence, and risk perception have a positive and significant effect on the investment decisions of MSME actors in Surabaya.
THE INFLUENCE OF ACCOUNTING CONSERVATISM, LEVERAGE, AND DEFAULT RISK ON EARNINGS RESPONSE COEFFICIENT (ERC) IN THE FOOD AND BEVERAGE SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021-2023 Tania Apriliyani; Pujianto Pujianto; Pramandyah Fitah Kusuma
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.619

Abstract

This study aims to determine and analyze the influence of Accounting Conservatism, Leverage, and Default Risk on the Earnings Response Coefficient (ERC). There are 95 companies as the population in this study. The sampling technique used in this research is purposive sampling, resulting in a sample of 84 companies in three periods from the food and beverage subsector. Data analysis was conducted using statistics with the aid of SPSS version 27. Based on the results of the data analysis using the t-test, it is known that partially, accounting conservatism has a significant effect on the earnings response coefficient, leverage has a significant negative effect on the earnings response coefficient, and Default Risk has a significant effect on the earnings response coefficient. Meanwhile, based on the results of the data analysis using the F test, it is known that simultaneously accounting conservatism, leverage, and default risk have an effect on the earnings response coefficient
THE IMPACT OF GLOBAL ECONOMIC FLUCTUATIONS ON INVESTMENT PORTFOLIO MANAGEMENT AND STOCK RETURNS ON THE INDONESIA STOCK EXCHANGE Anwar Arifin Pinem; Siti Rahmayuni
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.620

Abstract

This study aims to analyze the impact of global economic fluctuations on investment portfolio management and stock returns in the Indonesia Stock Exchange (IDX). Global economic fluctuations, represented by macro indicators such as global inflation, the Federal Reserve’s interest rate, world oil prices, and the USD/IDR exchange rate, have a significant influence on the behavior of the Indonesian capital market. This research employs a quantitative approach with an explanatory design. The population consists of companies listed on the IDX, with the LQ45 index selected as the sample using purposive sampling, supported by secondary data such as stock index reports, exchange rates, and macroeconomic data. The results indicate that global economic turbulence tends to increase stock market volatility, which affects portfolio management strategies. Investors need to adopt asset diversification, risk management, and hedging strategies to minimize losses. These findings emphasize the importance of financial and economic sensitivity in facing global uncertainty to achieve investment return optimization.
ANALYSIS OF THE IMPACT OF LIQUIDITY, PROFITABILITY, LEVERAGE, AND DIVIDEND POLICY ON STOCK PRICES IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2022-2023 Putri Arini Septya Agustin; Endah Supeni Purwaningsih; Aminatuzzuhro Aminatuzzuhro
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.627

Abstract

This research aims to analyze the influence of Liquidity, Profitability, Leverage, and Dividend Policy on Stock Prices in infrastructure companies listed on the Indonesia Stock Exchange during the period of 2022-2023. This type of research uses statistics with a quantitative approach. Data collection techniques use documentation methods, namely collecting data from the financial statements of companies published through the official IDX website. The sample size in this study consists of 17 infrastructure companies listed on the IDX for the years 2022-2023. Purposive sampling is used as a sampling determination technique with specific criteria, and multiple regression analysis is employed. Data analysis is conducted using the SPSS software version 26. The results of the study show that partially, Liquidity and Dividend Policy have a significant effect on Stock Prices. In contrast, Profitability and Leverage do not have a significant effect. Simultaneously, the four independent variables significantly affect Stock Prices. This finding provides insights for investors and company management in making strategic decisions.
THE IMPACT OF INVESTMENT DECISIONS AND FINANCING DECISIONS ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE (In Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for 2022-2024) Adinda Ayu Puspitasari; Aminatuzzuhro Aminatuzzuhro; Andi Iswoyo; Supriyanto Supriyanto
Income Vol 7 No 2 (2026): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v7i2.631

Abstract

This study aims to examine the effect of investment decisions and financing decisions on firm value with firm size as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The study employed a quantitative approach using purposive sampling, resulting in 26 sample companies. The data were analyzed using panel data with Eviews 13. The results indicate that investment decisions have no significant effect on firm value, while financing decisions have a positive and significant effect on firm value. Furthermore, firm size does not moderate the relationship between investmen decisions and firm value but moderate the relationship between financing decisions and firm value.
DEMO ACTION 2025 : THE ASSET FORFEITURE BILL AS A PILLAR OF PREVENTION AGAINST STATE FINANCIAL FRAUD Faisol Faisol; Ahmad Wahyudin; Citra Lutfia; Rahmad Ready Kurniawan
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.647

Abstract

This study examines the phenomenon of the 2025 Demonstration: The Asset Confiscation Bill as a Pillar of Preventing State Financial Fraud, a form of public pressure for the urgency of regulations capable of strengthening state financial governance. The Asset Confiscation Bill is considered important because it provides a legal basis for the state to confiscate and return assets resulting from criminal acts, even though the perpetrators can no longer be punished criminally. Through the method of literature analysis, this study examines various academic references, regulations, and media reports to understand the dynamics of the demonstration, the urgency of regulations, and their implications for fraud prevention efforts. The results show that the 2025 Demonstration demanding the ratification of the Asset Confiscation Bill reflects a collective public awareness of the urgency of strengthening regulations in eradicating state financial fraud. This bill is considered crucial because it presents a new paradigm for eradicating corruption through a follow-the-money approach that emphasizes the return of assets obtained from crime to the state. The existence of this bill is expected to be a key pillar in fraud prevention, because it can provide a more tangible deterrent effect by eliminating the opportunity for perpetrators to enjoy the proceeds of their crimes. If the Asset Confiscation Bill can be passed and implemented consistently, transparently, and accountably, Indonesia will have a strong legal foundation to prevent fraud and build a cleaner and more integrated national financial system
THE EFFECT OF ACCOUNTS RECEIVABLE TURNOVER ON FINANCIAL PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES Selvia Dias Devitamalla; Suwandi Suwandi
Income Vol 7 No 2 (2026): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v7i2.648

Abstract

With GCG as a moderating variable, this study examines the relationship between accounts receivable turnover and the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used for the 2022–2025 period, utilizing secondary data sourced from the companies’ annual reports and financial statements. A total of 108 observations were obtained through purposive sampling to test the relationship between accounts receivable turnover and performance. Data processing was conducted using SmartPLS 4.1.1 via the SEM-PLS approach, with stages including evaluation of the outer model, inner model, hypothesis testing, and GCG moderation analysis. Based on empirical findings, financial performance—proxied by ROA—is positively and significantly influenced by accounts receivable turnover. Meanwhile, the implementation of GCG through the board of directors, the audit committee, and independent commissioners tends to improve financial performance, but this effect has not yet reached a statistically significant level. The role of GCG also strengthens the influence of accounts receivable turnover on financial performance. The effectiveness of accounts receivable management can be supported through corporate governance, although its direct impact on profitability has not yet been optimally reflected in the company’s performance outcomes.

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