INCOME: Innovation of Economics and Management

The Influence of Computer Self-Efficacy and Computer Anxiety on Students Interest in Operating Accounting Software with Basic Accounting Understanding as a Moderator

2025-11-11T08:16:32+00:00

The study addresses the issue of student’s interest in operating accounting software being hindered by computer anxiety and low computer self-efficacy, particularly among accounting students facing digital transformation in education. The aim is to analyze the influence of computer self-efficacy and computer anxiety on students’ interest in using accounting software, with basic accounting understanding as a moderating factor. The research employs a quantitative method using questionnaires distributed to 147 students from the 2022-2023 batches at Merdeka Malang University. Results show that computer self-efficacy positively affects interest, while computer anxiety has a negative impact, and basic accounting understanding moderates these relationships by strengthening the positive effects and mitigating the negative ones. In conclusion, enhancing self-efficacy and reducing anxiety through targeted educational strategies can boost students’ interest in accounting software.

Online Marketing Communication Strategy on Purchase Decisions of Dexskin Skincare Products via Instagram in Tangerang

2025-09-27T03:11:18+00:00

This study explores the online marketing communication strategy of Dexskin by Derma Express through Instagram in influencing consumer purchasing decisions in Tangerang. The research is motivated by the rapid growth of Indonesia’s skincare industry and the increasing demand for transparency, credibility, and educational value in brand communication. Using a qualitative descriptive approach, data were collected through observation, interviews with ten informants, and documentation of Dexskin’s Instagram marketing activities conducted between January and April 2025. The analysis draws on the STP (Segmentation, Targeting, Positioning) and AIDA (Attention, Interest, Desire, Action) frameworks to examine how Dexskin integrates educational content, visual storytelling, and collaborations with influencers and dermatologists. The findings indicate that Dexskin’s hybrid strategy—combining medical credibility and influencer relatability—tends to enhance consumer engagement, trust, and purchase intention. Educational posts foster interest and credibility, while influencer collaborations attract attention and emotional resonance. However, given the qualitative and context-specific nature of this study, the results should be viewed as exploratory rather than conclusive. Limitations include the small sample size and focus on one geographic area (Tangerang). Future research is encouraged to adopt mixed or comparative methods across multiple platforms and regions to validate and extend these insights.

Risk and Benefit Analysis of Unsecured and Non-Contractual Lending Practices in the KOBATEKSI Cooperative: A Legal and Economic Perspective

2025-09-08T02:36:18+00:00

This study examines the practice of providing unsecured loans without written agreements at KOBATEKSI Cooperative, which operates based on social solidarity in Jombang. The research highlights the tension between social values, legal certainty, and financial risk management. Internal data and interviews indicate high economic risk (NPL increased from 14% to 27% between 2022–2024) and legal risk due to the absence of formal contracts. Findings suggest that trust-based strategies are effective in small communities but insufficient as the cooperative expands. The study recommends governance reforms through simple written agreements, risk-based loan SOPs, enhanced legal and financial literacy for members, and internal mediation mechanisms. This approach aims to balance social inclusion principles with legal certainty to ensure cooperative sustainability.

Application of SNI ISO 31000:2018 For Mitigating Problematic Murabahah Financing: A Case Study at BSI Lubuk Sikaping

2025-09-27T03:10:38+00:00

This study aims to formulate a risk management strategy based on SNI ISO 31000:2018 to reduce the number of problematic murabahah financing. The research method used is qualitative with a field research approach. Data collection techniques are carried out through observation, structured interviews, and literature studies. The main informants in this study are the branch managers and the financing risk management department at BSI KCP Lubuk Sikaping. Data were analyzed using a SWOT approach through the IFE (Internal Factor Evaluation) and EFE (External Factor Evaluation) matrices. The results show that BSI KCP Lubuk Sikaping is in quadrant I with an IFE (Internal Factor Evaluation) value of 3.41 and an EFE (External Factor Evaluation) of 3.02, resulting in an SO strategy score of 5.15, the highest compared to other strategies. This indicates that the combination of strengths and opportunities strongly supports an aggressive strategy. The five most relevant SO strategies formulated include: (1) Development of Sharia Financing Products for MSMEs; (2) Digitalization of Risk Management Systems to Support Regional Expansion; (3) Customer-Based Sharia Financial Literacy Program; (4) Improving HR Competence and Accountability in Risk Management; and (5) Strengthening SOPs and Risk Governance Based on SNI ISO 31000:2018. These strategies are expected to reduce the NPF ratio and improve the quality of the murabahah financing portfolio at BSI KCP Lubuk Sikaping.

Strategy to Optimize Sharia Financial Management as an Instrument to Improve the Performance of Halal MSMEs in West Sumatra

2025-09-17T20:33:08+00:00

This study examines the optimization of sharia financial management as a strategy to enhance the performance of halal small and medium enterprises in West Sumatra. The background of the research is the limited financial literacy, low utilization of formal sharia financing products, and lack of standardized financial reporting among halal SMEs, which hinder their growth and competitiveness. The study aims to analyze how financial literacy, financing utilization, and transparency in reporting contribute to improving operational efficiency and compliance with sharia principles. The research employs a qualitative descriptive approach, using data collected through interviews, observations, and documentation from halal SMEs in West Sumatra. The findings reveal that financial literacy serves as the foundation for effective management, enabling SME owners to understand and utilize sharia-compliant financing. The utilization of formal sharia financing is still low, and standardized reporting is maintained by only a small portion of SMEs, limiting both internal management and access to external funding. The study also finds that integrating literacy, financing access, and transparent reporting creates a synergistic effect that significantly enhances performance, operational efficiency, and stakeholder trust. The conclusions indicate that optimizing sharia financial management is essential for promoting sustainable growth, compliance with sharia principles, and long-term viability of halal SMEs in West Sumatra. This research provides practical implications for policymakers, financial institutions, and SME support agencies to design targeted interventions that improve literacy, facilitate financing access, and implement transparent reporting systems.

The Association Between Training Perceptions and Self-Reported Performance: A Case Study of Social Forestry Employees in Indonesia

2025-09-08T02:35:24+00:00

This study examines the association between training perceptions and employee performance in a social forestry administration in Indonesia. A quantitative, cross-sectional survey was conducted at the Balai Perhutanan Sosial dan Kemitraan Lingkungan Sulawesi, Section One, Bili-Bili, Gowa, involving all forty employees who had participated in formal training programs. Data were collected through a structured questionnaire and supported by brief interviews and document review. Results indicate generally favorable perceptions of training and high self-reported performance levels. Regression analysis shows a strong positive correlation between training and performance, suggesting that well-delivered and relevant training is associated with higher perceived effectiveness, timeliness, and initiative. However, as the data are cross-sectional and self-reported from a single organization, causality cannot be inferred. The findings are preliminary and should be interpreted as indicative rather than conclusive. They highlight potential areas for further investigation on how communicative instruction, relevant materials, and interactive methods contribute to improved workplace outcomes. Future research employing longitudinal and multi-source designs is needed to verify these relationships and support evidence-based policy development in public sector training.