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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 87 Documents
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THE INFLUENCE OF SELF CONTROL, PRICES, MARKETPLACE PROMOTIONS ON IMPULSIVE BUYING IN ACCOUNTING STUDENTS Nydia, Jennifer
Income Vol 5 No 1 (2024): 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.v5i1.352

Abstract

Globalization has transformed the business landscape, particularly in the information technology sector. Online marketplaces have become platforms facilitating the exchange of information and business transactions, speeding up access, and altering consumer purchasing patterns. The increasing ease of access to online shopping and aggressive marketplace strategies, including affordable pricing and promotions, trigger impulse buying behavior. Despite providing convenience, consumer self-control may be influenced by discount time limits and promotional situations. The research methodology employs a quantitative approach through online surveys with respondents from an accounting student background. The study aims to comprehend the impact of self-control, pricing, and promotions on impulse buying. The implications of these findings can assist businesses in designing more effective marketing strategies and enhancing accounting students' understanding of impulsive purchasing decisions.
Pengaruh Pemanfaatan Electronic Commerce Dan Penggunaan Sistem Informasi Akuntansi Terhadap Minat Dalam Berwirausaha Wany, Eva Wany; Dilla Octaviani, Dilla
Income Vol 5 No 1 (2024): 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.v5i1.360

Abstract

Penelitian ini bertujuan agar dapat bermanfaat bagi pengembangan kebijakan, pendidikan kewirausahaan, dan pengembangan strategi bisnis di era digital. Meskipun teknologi membuka peluang bisnis besar di Indonesia, rendahnya minat masyarakat terhadap kemajuan teknologi masih menjadi tantangan. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode convenience sampling sebagai metode sampel yang ditentukan dengan menyediakan beberapa kriteria sebagai pertimbangan sehingga diperoleh jumlah sampel 40 Responden. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian membuktikan ternyata variabel e-commerce (X1) dan sistem informasi akuntansi (X2) berpengaruh secara signifikan terhadap minat dalam berwirausaha pada mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Wijaya Kusuma Surabaya. Kata Kunci: Elesctronic Commerce, Sistem Informasi Akuntansi, Minat Berwirausaha
PERCEPTIONS OF THE IMPLEMENTATION OF THE HARMONIZATION OF TAXATION REGULATIONS (UU HPP), TAX SOCIALIZATION, TAX JUSTICE, AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE IN SURABAYA Kisnawanto, Dila Alya Putri
Income Vol 5 No 2 (2024): 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.v5i2.431

Abstract

This research aims to analyze and determine the influence of perceptions of the implementation of the Harmonization of Taxation Regulations (UU HPP), tax socialization, tax justice, and tax sanctions on MSME taxpayer compliance. This research was conducted on food and beverage MSMEs domiciled in Surabaya and registered with the Surabaya Department of SME Cooperatives and Trade. This research was conducted using a quantitative approach. The research sample was taken through purposive sampling with a total of 110 MSME units. Data were collected using a questionnaire and analyzed using multiple linear regression. The research results explain that perceptions of the implementation of the Harmonization of Taxation Regulations (UU HPP), tax socialization, tax justice, and tax sanctions have a significant positive effect on MSME taxpayer compliance. These results make it clear that the better the perception of MSME taxpayers regarding the implementation of the Harmonization of Taxation Regulations (UU HPP), the better the methods used in socializing taxation, especially those relating to the application of the Harmonization of Taxation Regulations (UU HPP), the fairer the application of tax rates and regulations, and the stricter the sanctions given to taxpayers who violate can increase tax compliance of MSMEs.
PENGARUH CARBON EMISSION DISCLOSURE DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN Khasanah, Uswatun; Anggraini, Desy Ismah
Income Vol 5 No 2 (2024): 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.v5i2.455

Abstract

The biggest challenge facing the world community this century is climate change due to global warming caused by various human activities. Companies are required to demonstrate their involvement in environmental management to help achieve business sustainability. Most of the causes of climate change are the result of corporate industrial activities which cause greenhouse gas emissions to continue to increase. This research aims to test and analyze the influence of carbon emission disclosure and environmental performance on company value in the basic materials, industrial, and healthcare sectors listed on the IDX for the 2021-2022 period. This type of research is causal research with a quantitative approach. The sample in this study is 34 obtained from 17 companies in the basic materials, industrial, and healthcare sectors listed on the IDX with a research period of 2 years. The result show that carbon emission disclosure and environmental performance have a significant influence on company value both partially and simultaneously in companies in the basic materials, industrial, and healthcare sectors listed on the IDX for the 2021-2022 period. In this research, company value is proxied using PBV. It is hoped that future researchers can use other measurement indicators such as Tobins’Q and can maximize the number of samples and expand the research object.
PENGARUH BIAYA LINGKUNGAN DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL Rofi'ah, Nida Dini
Income Vol 5 No 2 (2024): 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.v5i2.456

Abstract

This study aims to the test and analyse the effect of environmental cost and green accounting on financial performance with size and leverage as a control variabels. This population in this study were 83 energy sector companies listed on IDX (Indonesian Stock Exchange) in 2020 – 2022. Sample were taken using purpose sampling method with data analysis techniques using linear regression analysis. Data analysis was carried out using the statistical application called SPSS. Based on the results of the study, it can be seen that partially environmental cost and green accounting has effect on financial performance. While silmutaneously environmental cost and green accounting has effect on financial performance using size and leverage as a control variabels
Pengaruh Kualitas Audit Dan Komite Audit Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023) Luthfiyyah, Alya
Income Vol 5 No 2 (2024): 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.v5i2.477

Abstract

The purpose of this study was to determine the effect of audit quality and audit committee on financial statement fraud in manufacturing companies in the primary consumer goods sector listed on the Indonesian stock exchange in 2020-2023. The study used 240 sample data from 60 companies for 4 years of research. . The research results show that audit quality has a negative and significant effect on financial statement fraud. Good audit quality can reduce financial statement fraud. Furthermore, the audit committee has no effect and not significant on financial statement fraud, a poor audit committee will increase financial statement fraud.
Efektivitas dan Efisiensi Sistem Informasi Akuntansi serta Pengendalian Internal dalam Pengelolaan Persediaan (Studi kasus di PT. Signal Niaga Indonesia) Wany, Eva Wany; Lestari, Dinda Putri
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.v5i2.485

Abstract

This research aims to determine the effectiveness and efficiency of the accounting information system and internal control in inventory management at PT. Signal Niaga Indonesia which is located on Jl. Raya Banjarsugihan 15B. The methodology used is qualitative research with an interview, observation and documentation approach to collect data related to inventory management practices. The phenomenon identified is a lack of accuracy in the recording process which results in stock shortages and excesses. Internal control at this company is carried out through the FIFO (First In, First Out) method and monthly stock taking, as well as additional monitoring using CCTV to ensure data accuracy. Although the implemented system shows potential in improving efficiency, obstacles such as excess stock and administrative errors remain significant challenges. The results of this research conclude that to increase the effectiveness of accounting information systems and internal control, increased accuracy in recording and training for employees is needed. Recommendations for improvement include the implementation of more advanced technology and stricter procedures in inventory management.
HUBUNGAN ANTARA PENDAPATAN DAN KONSUMSI ROKOK DENGAN KESEJAHTERAAN FINANSIAL GEN Z Ramadhani, Dela Sifa; Wany, Eva 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.v6i1.503

Abstract

Cigarettes are one of the world's uncardified world health problems. The number of smokers in the world in 2015 is estimated to 1.3 billion people in which Indonesia is ranked first of the largest smokers in ASEAN with an amount of 65 million smokers and 69 percent of dominated teenagers. World Health Organization (WHO) establishes a reduction in cigarette consumption as one of the targeted NCDS global targets to be achieved by 2025 with the actions priority of tax rates of all taxes of cigarettes to reduce cigarette demand. Financial welfare is a fundamental thing to achieve in the manheuismhe son. Financial welfare reflects the administrative financial status of utuatiki undergoes a comfortable and prosperous child. . The results of the study (Wijayanti, 2023) states that the attitude of the guitarizer has a comparison to the welfare of the life. If someone has a baguan's life's attitude then will be luiruis with the preaching of the powers, so it can produce financial marketing. Evolution of income affects the consumer response as a reference in determining how much cigarette consumption this may intend to influence the financial welfare. In connection with this, this study aims to analyze the effect of individual income factors and cigarette consumption to the financial welfare of genes Z. By using a simple linear regression model. The data used is obtained from the Say of the questionnaire to the Z. GEN. The results of this study found that factor
PERAN AKUNTAN, INTEGRASI INOVASI ARTIFICIAL INTELLIGENCE (AI) DAN INTERNET OF THINGS (IoT) DALAM MENGHADAPI DIGITALISASI EKONOMI MENJELANG ERA SOCIETY 5.0 Septiyanti, Resty Dwi; Wany, Eva Wany; Prayitno, Budi
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.
ANALISIS DAMPAK KENAIKAN TARIF CUKAI HASIL TEMBAKAU DAN FENOMENA DOWNTRADING ROKOK TERHADAP PENERIMAAN NEGARA DAN PRODUKSI TEMBAKAU DOMESTIK 2023 P, Ginanjar Perdana; Wany, Eva Wany; Prayitno, Budi
Income Vol 5 No 2 (2024): 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.v6i1.505

Abstract

Cukai hasil tembakau adalah salah satu sumber pendapatan negara yang dikelola melalui APBN yang memiliki peran krusial untuk mengelola semua sumber pendapatan negara dan mengalokasikan ke berbagai sektor seperti penyelenggaraan pemerintahan, pendidikan, kesehatan, infrastruktur, pertahanan, hingga stabilisasi ekonomi di seluruh wilayah NKRI. Penelitian ini bertujuan untuk mengetahui dampak kebijakan kenaikan tarif cukai hasil tembakau dan tren downtrading hasil tembakau terhadap penerimaan negara di tahun 2024. Kajian ini menggunakan pendekatan metode penelitian kulitiatif desktiptif. Data yang digunakan adalah data sekunder, Hasil dari penelitian ini menunjukkan bahwa tarif cukai hasil tembakau sangat berpengaruh terhadap penerimaan cukai. Pada Tahun 2020 pendapatan cukai hasil tembakau sebesar 82,8%, pada tahun 2021 sebesar 96,6%, pada tahun 2022 sebesar 96,4, dan pada tahun 2023 sebesar 96,2% dari total pendapatan cukai. Kebijakan kenaikan Cukai secara bertahap dari tahun 2020 hingga 2023 berdampak pada peningkatan penerimaan Cukai Hasil Tembakau.

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