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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 80 Documents
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“Saving Decision dalam Mental Accounting : Generasi Milenial, Generasi Z dan Cryptocurrency” Purnomo, Devina Erita; 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.v6i1.506

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
Pengaruh Literasi Keuangan, Persepsi Risiko, dan Persepsi Harga Terhadap Minat Investasi di Pasar Modal Pada Mahasiswa Surabaya Annisa, Lydya Nur; Azizah, Nurul; Ariska, Ricky Angga
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

Penelitian ini menganalisis pengaruh literasi keuangan, persepsi risiko, dan persepsi harga terhadap minat investasi mahasiswa. Objek penelitian adalah mahasiswa aktif Fakultas Ekonomi dan Bisnis di Surabaya dengan teknik convenience sampling. Data dikumpulkan melalui Google Form dan dianalisis menggunakan SPSS dengan 114 responden. Setiap pertanyaan diukur menggunakan skala Likert. Hasil penelitian menunjukkan bahwa literasi keuangan, persepsi risiko, dan persepsi harga berpengaruh positif dan signifikan terhadap minat investasi mahasiswa. Temuan ini menegaskan pentingnya pemahaman keuangan dalam meningkatkan minat investasi mahasiswa.
Pengaruh Financial Literacy, Financial Technology, Overconfidence dan Risk Perception Terhadap Keputusan Investasi Wirausaha Sektor F&B di Surabaya Giarta, Marscelintan Vasthi; Pratono, Rudi
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

Penelitian ini menganalisis faktor yang mememngaruhi keputusan investasiwirausaha di sektor makanan dan minuman (F&B) di Surabaya, kota dengan pertumbuhanekonomi stabil dan pasar potensial. Menggunakan pendekatan kuantitatif, data dikumpulkanmelalui kuesionerdari 150 pelaku UMKM. Analisis regresi linear berganda digunakan untukmenguji pengaruh financial literacy, financial technology, overconfidence, dan riskperception terhadap keputusan investasi. Hasilnya menunjukkan bahwa financial literacy,financial technology, overconfidence dan risk perception memiliki pengaruh positif dansignifikan terhadap keputusan investasi pelaku UMKM di Surabaya.
Peran Kepemilikan Institusional Sebagai Moderasi Pada Pengaruh Intellectual Capital dan Tax Planning Terhadap Manajemen Laba Willson, Virsi Augatha Lisetiyani; Sumanto, Agus
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.v5i2.526

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh intellectual capital dan tax planning terhadap manajemen laba dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang telah go-public yang telah terdaftar di Bursa Efek Indonesia periode 2020-2023. Penelitian ini menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap manajemen laba dan tax planning berpengaruh terhadap manajemen laba serta hasil bahwa kepemilikan institusional dapat memoderasi variabel intellectual capital dan tax planning terhadap manajemen laba.
PENGARUH KONSERVATISME AKUNTANSI, LEVERAGE DAN DEFAULT RISK TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Apriliyani, Tania; Pujianto, Pujianto; Kusuma, Pramandyah Fitah
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
DAMPAK FLUKTUASI EKONOMI GLOBAL TERHADAP PENGELOLAAN PORTOFOLIO INVESTASI DAN RETURN SAHAM DI BURSA EFEK INDONESIA Pinem, Anwar Arifin; Rahmayuni, Siti
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 PROFITABILITY, LEVERAGE AND FINANCIAL DISTRESS ON TAX AVOIDANCE IN FOOD & BEVERAGE COMPANIES ON THE IDX (2019-2023) Riduwan, Riduwan
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.v6i2.625

Abstract

This research aims to analyze the influence of Profitability, Leverage, and Financial Distress on Tax Avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This type of research uses statistics with a quantitative approach. The data collection technique employs the documentation method, which involves collecting data from financial reports published on the official IDX website. The sample size in this study is 110 reports from 22 food and beverage sub-sector companies listed on the IDX in 2022-2023. Purposive sampling is used as the sampling determination technique with certain criteria, and multiple regression analysis is used. Data analysis is conducted with the aid of SPSS software version 27. The research results show that partially only the Leverage variable has no effect, while the Profitability and Financial Distress variables have an impact on Tax Avoidance. Simultaneously, Profitability, Leverage, and Financial Distress affect Tax Avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2019-2023. These findings provide input for investors and corporate management in strategic decision-making.
ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DEVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2023 Agustin, Putri Arini Septya; Supeni Purwaningsih, Endah; 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 INFLUENCE OF SPIRITUAL LEADERSHIP ON INNOVATIVE WORK BEHAVIOR THROUGH EMPLOYEE INTERPERSONAL JUSTICE Asj’ari, Fachrudy
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.v6i2.634

Abstract

This research falls under the category of Human Resources, which includes planning, organizing, managing, and controlling individuals who are considered valuable assets by companies. The goal is to achieve the goals that the company has set. The focus of the research to be carried out is to test how spiritual leadership influences innovative work behavior, by paying attention to the role of employee interpersonal justice at PT. Multi Spunindo Jaya, Tbk which is located in Sidoarjo. The type is quantitative with data analysis techniques collected through statements in the form of questionnaires and analyzed using SEM_PLS techniques with the SmartPLS 4.0 tool. This population is 780 employees taken from PT. Multi Spunindo Jaya, Tbk in Sidoarjo. The sample in this study was taken from 62 employees through the Issac and Michael formula with purposive sampling technique. The research aims to analyze how spiritual leadership and interpersonal justice play a role in optimizing the innovative work behavior of employees of PT. Multi Spunindo Jaya, Tbk in Sidoarjo. This research is useful for developing knowledge about MSDM. The results of the research that has been conducted show that spiritual leadership and interpersonal justice have a significant and positive effect on innovative work bahevior, and also spiritual leadership has a significant and positive effect on interpersonal justice.
AKSI DEMO 2025 : RUU PERAMPASAN ASET SEBAGAI PILAR PENCEGAHAN FRAUD KEUANGAN NEGARA Faisol, Faisol; Wahyudin, Ahmad; Lutfia, Citra; Ready Kurniawan, Rahmad
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

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