cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Erwan Aristyanto
Contact Email
jurnalakuntansi@uwp.ac.id
Phone
+6281333313990
Journal Mail Official
jurnalakuntansi@uwp.ac.id
Editorial Address
Jl. Raya Benowo 1 - 3 Surabaya, Jawa Timur
Location
Kota surabaya,
Jawa timur
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
 5   6   7   8   9 
THE EFFECT OF TAX INCENTIVES AND SERVICE QUALITY ON MOTOR VEHICLE TAXPAYER COMPLIANCE WITH TAX SYSTEM DIGITALIZATION AS A MODERATING VARIABLE Tri Alisba, Isnadia; Maelani, Puspita; Handayani, Novi; Samsinar, Ade
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.v6i2.637

Abstract

Motor vehicle taxpayer compliance plays a crucial role in increasing regional tax revenue. In Serang City, compliance remains low, with services and tax system digitization suboptimal. Despite the provision of e-Samsat services and tax deductions, compliance has not been maximized, necessitating investigation into the influencing factors. This study aims to determine the effect of tax incentives and service quality on motor vehicle taxpayer compliance in Serang City, and to examine the role of tax system digitization as a moderating variable in Serang City. The method used in this study is a quantitative approach with data collection techniques through the distribution of questionnaires to 72 motor vehicle taxpayer respondents who make payments at the Serang City Samsat Office. Data were analyzed using multiple linear regression and interaction tests (moderated regression analysis) with the help of SPSS. The results show that tax incentives and service quality have a positive and significant effect on taxpayer compliance. Tax system digitization has been shown to moderate the effect of tax incentives on taxpayer compliance, but not the effect of service quality. The conclusion of this study is that the provision of tax incentives and service quality are effective in increasing compliance. However, successful digitalization requires increased digital literacy and better system infrastructure.
ANALYSIS OF THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE, AND AUDITOR OPINION ON AUDIT DELAY IN FOOD AND BEVERAGE MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Riduwan, Riduwan
Income Vol 7 No 1 (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.v7i1.623

Abstract

This study aims to analyze the influence of Company Size (X1), Audit Committee (X2), and Auditor Opinion (X3) on Audit Delay (Y) in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2015-2017. This study uses a purposive sampling method of 12 companies with 3 years of observation. The data in this study are secondary and documentation with two quantitative and qualitative approaches. The method used is the method of multiple linear regression analysis and hypothesis testing. The results showed a partial test .The size of the company had no effect on Audit delay, The audit committee has no effect on audit delay and The auditor's opinion affects the audit delay. In a simultaneous test of company size, audit committee and auditor opinion affect the audit delay. The independent variable in this study had an effect of 30.8% and the rest was influenced by other variables not examined in this study.
DETERMINANTS OF TAX COMPLIANCE IN SURABAYA : A STUDY OF COGNITION, VOLITION AND TAX AVOIDANCE Rodhiyah, Rodhiyah
Income Vol 7 No 1 (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.v7i1.633

Abstract

The research raises critical concerns regarding the declining tax realization and widespread tax avoidance, resulting in substantial revenue losses for the state. Additionally, it underscores the need for improved tax policy implementation and greater societal awareness to address these issues and enhance taxpayer compliance, ultimately optimizing regional or state revenues from the tax sector. This research aimed to analyze the influence of socialization, information technology, attitudes, knowledge and abilities on Taxpayer Compliance with awareness, volition as intervening, and tax avoidance as moderation on individual taxpayers in the city of Surabaya. This research employs an explanatory design. The population for this study consists of individual taxpayers registered with the KPP East Java Region I, totaling 3,042,548 people in 2020. A sample of 400 respondents was chosen using the Slovin formula to represent this population. Data analysis was conducted using Smart PLS. We found that socialization positively influenced taxpayer awareness, negatively impacted volition and taxpayer compliance. Information technology had mixed effects, showing insignificant influence on some factors. Attitude significantly affected awareness and volition but had an insignificant influence on compliance. Knowledge strongly influenced awareness, volition, and taxpayer compliance. The ability to pay taxes had a positive impact on awareness, volition, and taxpayer compliance. Additionally, awareness and volition had mixed influences on taxpayer compliance when moderated by tax avoidance. These findings confirm or contradict previous research regarding taxpayer behavior and compliance.
SYSTEMATIC LITERATURE REVIEW: ANALYSIS OF THE APPLICATION OF BLOCKCHAIN ​​TECHNOLOGY IN TRACKING FINANCIAL TRANSACTIONS IN MSMEs Asj’ari, Fachrudy
Income Vol 7 No 1 (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.v7i1.624

Abstract

Micro, Small, and Medium Enterprises (MSMEs) face significant challenges in financial management, particularly related to transparency and reliability of transaction tracking, which hinders their access to formal financing. This study aims to synthesize scientific evidence regarding the application of blockchain technology in improving the tracking and transparency of financial transactions in MSMEs. Using a Systematic Literature Review (SLR) or Wide Research approach with the PICOS framework, ten (10) relevant primary studies (original research papers) were identified, selected, and analyzed. The synthesis results show that blockchain significantly improves transparency, data security, and cost efficiency in tracking MSME transactions, and has great potential in increasing access to financing through a more credible credit scoring system. However, the main challenges lie in the high initial implementation costs and the need for digital literacy. This study provides a clear roadmap for researchers, policymakers, and practitioners to optimize the adoption of blockchain technology in the MSME sector.
SYSTEMATIC LITERATURE REVIEW AND SIMPLE META-ANALYSIS: THE EFFECT OF ACCOUNTABILITY ON LOCAL GOVERNMENT FINANCIAL MANAGEMENT Kusuma, Pramandyah Fitah
Income Vol 7 No 1 (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.v7i1.632

Abstract

This study aims to synthesize empirical findings regarding the influence of accountability on local government financial management through a Systematic Literature Review (SLR) and a simple meta-analysis. A total of 10 primary studies (2020-2025) from various databases were analyzed. The results of the qualitative synthesis indicate a shift in research focus from compliance accountability to performance-based and digital accountability. Quantitatively, accountability was found to have a positive and significant influence on the quality of local financial management, mediated by variables such as transparency and internal control systems. The novelty of this study lies in the mapping of accountability and financial management indicators, as well as the identification of research trends leading to technology integration. These findings have important implications for the formulation of more effective and accountable local financial governance policies
THE EFFECT OF FINANCIAL RATIOS ON PROFIT GROWTH IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2021-2023 Tri Maharani, Rizka Indah; Rosdiana, Mega
Income Vol 7 No 1 (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.v7i1.635

Abstract

Permasalahan utama dalam penelitian ini adalah bagaimana pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan manufaktur sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh variabel keuangan, seperti Current Ratio (CR), Debt to Equity Ratio (DER), dan rasio laba lainnya, terhadap pertumbuhan laba perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode dokumentasi, yaitu pengumpulan data sekunder dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan yang dipublikasikan oleh Bursa Efek Indonesia. Teknik pengambilan sampel dilakukan secara purposive sampling terhadap perusahaan yang memenuhi kriteria tertentu. Data dianalisis menggunakan regresi linier berganda melalui program IBM SPSS Statistic 2.0 untuk menguji pengaruh variabel keuangan terhadap pertumbuhan laba. Hasil penelitian menunjukkan bahwa variabel rasio keuangan, seperti DER, memiliki pengaruh signifikan terhadap pertumbuhan laba, sementara rasio lainnya menunjukkan pengaruh yang berbeda sesuai hasil analisis. Kesimpulannya, pengelolaan rasio keuangan yang tepat dapat meningkatkan pertumbuhan laba perusahaan dan mendukung stabilitas keuangan di sektor ini. Penelitian ini memberikan kontribusi bagi perusahaan dan pihak terkait dalam pengambilan keputusan strategis berbasis data keuangan yang akurat.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COSTS, AND ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2021-2023 Fatmawati, Durrotul; Tumewu, James
Income Vol 7 No 1 (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.v7i1.636

Abstract

Penelitian ini bertujuan untuk mencermati pengaruh biaya lingkungan, kinerja lingkungan, dan pengungkapan lingkungan terhadap kinerja keuangan perusahaan manufaktur sektor food and beverange yang terdaftar di Bursa Efek Indonesia. Tujuan dari studi ini adalah untuk menganalisis sejauh mana variabel-variabel tersebut berkontribusi terhadap keberhasilan finansial perusahaan, serta memahami hubungan antara pengungkapan informasi lingkungan dan kinerja keuangan. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui dokumentasi laporan keuangan tahunan dan laporan keberlanjutan selama tiga tahun terakhir (2021-2023). Data dianalisis menggunakan program statistik SPSS dengan pengujian model regresi dan pengujian hipotesis secara statistik. Hasil penelitian menunjukkan bahwa pengungkapan lingkungan dan biaya lingkungan tidak memiliki pengaruh signifikan terhadap kinerja keuangan, sedangkan kinerja lingkungan terbukti memiliki pengaruh signifikan terhadap performa keuangan perusahaan. Kinerja lingkungan juga terbukti berpengaruh positif terhadap performa keuangan perusahaan. Kesimpulannya, transparansi dalam pengungkapan lingkungan dan pengelolaan biaya lingkungan sangat penting untuk meningkatkan kinerja keuangan serta memperkuat keberlanjutan perusahaan. Penelitian ini menegaskan bahwa pelaporan dan pengelolaan aspek lingkungan tidak hanya meningkatkan citra perusahaan di mata stakeholder, tetapi juga berkontribusi pada keberhasilan finansial jangka panjang.

Page 9 of 9 | Total Record : 87

 5   6   7   8   9 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol 7 No 1 (2026): INCOME : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2024): INCOME : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2024): INCOME : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2023): INCOME : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2023): INCOME : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2022): INCOME : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2022): INCOME : Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2021): INCOME : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2021): INCOME : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2020): INCOME : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2020): INCOME : Jurnal Akuntansi dan Keuangan More Issue