Income Journal Of Economics Development https://pusdig.web.id/ekonomi <p><span style="font-family: 'Times New Roman','serif';"><strong>Income Journal of Economics Development</strong> (<a href="https://portal.issn.org/resource/ISSN/3025-3225">e-ISSN 3025-3225</a>) is published by Pustaka Digital Indonesia and serves as a platform for advancing research in the fields of Economics, Management, and Accounting/Finance. This journal welcomes scholarly works employing qualitative, quantitative, or mixed-method approaches that contribute to the development of concepts, theories, and methodologies in these disciplines. The scope of the journal encompasses various areas, including social and economic studies on growth, welfare, Islamic economics, international trade, and sustainable development; management and human resource development covering strategy, innovation, leadership, entrepreneurship, and organizational performance; as well as accounting and finance topics related to financial management, auditing, corporate governance, and Islamic finance. Published twice a year, in <strong>January</strong> and <strong>July</strong>, the journal aims to promote transparency, sustainability, and innovation in economic and business practices. Authors are required to adhere strictly to the submission guidelines, and non-compliant manuscripts will not proceed to the review stage.</span></p> Pustaka Digital Indonesia en-US Income Journal Of Economics Development 3025-3225 The Role of Woven Fabric MSMEs in Strengthening Economic Resilience and National Cultural Resilience in the Fast Fashion Era https://pusdig.web.id/ekonomi/article/view/780 <p>MSMEs have an important role as the foundation of the community's economy as well as the guardian of cultural heritage. This study aims to analyze the role of Ms. Hana's Ikat Ikat Ngorek MSMEs in strengthening national economic and cultural resilience amid the dominance of the fast fashion industry. However, the weaving business faces various challenges, such as the declining interest of the younger generation in woven products and the increasingly fierce market competition. This research uses a qualitative approach with a descriptive-analytical method. Data were obtained through direct observation, in-depth interviews, and literature studies. The collected data were analyzed qualitatively through data reduction, data presentation, conclusion drawing, and triangulation. The results of the study show that Kodok Ngorek Weaving MSMEs contribute to economic resilience through the provision of jobs and increased community income. In addition, this business plays a role in preserving and introducing local cultural identity to the wider community. In facing the challenges of fast fashion, business owners apply various adaptation strategies, such as more modern design innovations, as well as digital marketing optimization through social media. Therefore, the ability to adapt and innovate is an important factor for the sustainability of MSMEs in maintaining economic competitiveness while preserving traditional cultural values in the midst of rapidly changing market trends.</p> Donna Aprilia Princessa Indira Selviana Cahyati Kurnia Reva Aulia Ratih Maeychicha Zaskiaji Septiana Olivia Prihandini Copyright (c) 2026 Income Journal Of Economics Development 2026-08-02 2026-08-02 6 2 115 124 10.54065/ijed.6.2.2026.780 Development of MSMEs Based on the Pentahelix Model in Supporting Regional Economic Growth in East Java Province https://pusdig.web.id/ekonomi/article/view/745 <p>This study aims to analyze the application of the pentahelix model in the development of micro, small, and medium enterprises (MSMEs) to support regional economic growth in East Java Province. MSMEs play an important role in regional economic growth; however, many MSME actors still face various challenges, including limited access to capital, low product innovation, and the limited use of digital technology. This study uses a qualitative approach with a descriptive method based on literature studies and documentation. The data used is secondary data obtained from official government documents, statistical reports, scientific publications, and other relevant sources related to MSME development, regional economic growth, and the concept of pentahelix. Data were collected through documentation and literature review techniques. The analysis was carried out by grouping data based on five pentahelix elements, namely the government, academics, business actors, the community, and the media. The results of the study show that the development of MSMEs in East Java has involved various stakeholders, but the synergy between actors has not run optimally. The government plays a role in providing empowerment policies and programs, academics contribute through research and mentoring, business actors play a role in innovation and market development, the community supports socio-economic networks, while the media plays a role in the promotion and dissemination of information. The main obstacles that are still faced are weak coordination, the lack of integration of inter-sector programs, and the limited use of digital technology by some MSME actors. Therefore, strengthening pentahelix collaboration is needed so that the development of MSMEs can run more effectively, sustainably, and be able to make a greater contribution to regional economic growth</p> Hafizh Muhammad Aufa Erika Rahma Novitasari Indah Prabawati Firre An Suprapto Copyright (c) 2026 Income Journal Of Economics Development 2026-08-02 2026-08-02 6 2 106 114 10.54065/ijed.6.2.2026.745 Analysis of Regional Expenditure Efficiency in the Management of the Tuban Regency Budget During the Covid 19 Pandemic https://pusdig.web.id/ekonomi/article/view/701 <p>The Covid-19 pandemic has caused great fiscal pressure for local governments, including Tuban Regency. Local governments are required to maintain public services while adjusting spending priorities through budget refocusing and reallocating policies. This study aims to analyze the efficiency of regional spending in the management of the Regional Revenue and Expenditure Budget (APBD) of Tuban Regency during the pandemic period of 2020–2021. The research uses a descriptive quantitative approach with secondary data in the form of the Tuban Regency Government Budget Realization Report for 2020 and 2021. The analysis technique used is the expenditure efficiency ratio, which is the comparison between the realization of expenditure and the expenditure budget. The results of the study show that the expenditure efficiency ratio in 2020 was 87.05% and in 2021 was 85.07%, with an average of 86.06%. Based on the criteria used, the two years are included in the category of being very efficient. These findings show that the Tuban Regency Government is able to control the realization of spending that remains below the budget set during the pandemic. This condition reflects the adaptive capacity of local governments in managing regional finances through adjusting spending priorities and strengthening fiscal discipline during times of crisis.</p> Kevin Raditya Kusuma Satria Wahyu Helmyawan Eva Hany Fanida Melda Fadiyah Hidayat Copyright (c) 2026 Income Journal Of Economics Development 2026-08-02 2026-08-02 6 2 134 143 10.54065/ijed.6.2.2026.701 Cultural Capital of Alumni of Automation and Office Governance (OTKP) of SMKN 2 Jakarta in Responding to the World of Work https://pusdig.web.id/ekonomi/article/view/779 <p><em>The high unemployment rate among graduates of Indonesian Vocational High Schools (SMK) indicates that technical competence alone is insufficient to ensure graduates' readiness to enter the world of work. This condition highlights the importance of examining social and cultural factors, particularly cultural capital, in preparing vocational graduates to respond to workplace demands. This study aims to analyze how the cultural capital of Automation and Office Governance (OTKP) alumni at SMKN 2 Jakarta is formed during the educational process and how this cultural capital plays a role in responding to the world of work. This study employed a qualitative approach using a case study method. Data were collected through in-depth interviews, supported by observation and documentation, involving six OTKP alumni as the main informants and supporting informants consisting of OTKP teachers and the Special Job Exchange (BKK) of SMKN 2 Jakarta. Data validity was ensured through source triangulation, while data were analyzed using the interactive analysis model of Miles, Huberman, and Saldaña. The results show that alumni's cultural capital is developed through the learning process, work culture habituation, field work practice (PKL), competency certification, and collaboration between the school and the industrial world. This cultural capital is reflected in communication skills, discipline, work ethics, professionalism, practical experience, and competency certificates and diplomas. Furthermore, it supports graduates' work readiness, adaptability, and ability to respond to workplace demands, both in occupations related and unrelated to the OTKP field. This study demonstrates that vocational education plays an important role in shaping cultural capital that alumni can utilize in responding to the world of work.</em></p> Arvyanti Rakhmat Nusaibah Rohimah Riri Anggraini Copyright (c) 2026 Income Journal Of Economics Development 2026-08-02 2026-08-02 6 2 125 133 10.54065/ijed.6.2.2026.779 MSME Empowerment Management through the E-Peken Program in an Effort to Improve the Local Economy in Surabaya https://pusdig.web.id/ekonomi/article/view/744 <p>The E-Peken (Electronic-Based Village Economic Empowerment) program is one of the breakthroughs from the Surabaya City Government to strengthen the community's economy through the use of digital in MSMEs. The purpose of this study is to examine the management of MSME empowerment carried out through the E-Peken program by applying the management theory of Henri Fayol which includes the planning, organization, implementation, and supervision stages. The object of this research is the management of the E-Peken program as an innovation of the Surabaya City Government in supporting digital-based MSME empowerment, and the research was conducted in Surabaya City, East Java, Indonesia. The research approach applied is qualitative descriptive with literature studies, where information is obtained from journals, articles, official government news, policy documents, and publications related to the E-Peken program. The study used secondary data with document review guidelines, data classification tables, and analysis instruments based on the POAC management functions. Data were analyzed using qualitative descriptive analysis through the stages of data reduction, data presentation, and conclusion drawing. The findings of the study indicate that the E-Peken program has been running quite effectively in terms of planning, organizing, implementation, and supervising. This initiative has succeeded in helping MSMEs in increasing market access through digital media. However, during its implementation, there are several obstacles, such as a lack of technological understanding among MSME actors, uneven internet access, and lack of consistency in the use of the platform. For this reason, improvements in digital training, infrastructure strengthening, and routine evaluation are needed so that the program can run more efficiently and optimally.</p> Nayla Ratu Meihani Ferlintang Naya Ridha Nayla Rizma Aulia Keyza Zana Sabitha Zayyan Meirinawati Meirinawati Trenda Aktiva Oktariyanda Copyright (c) 2026 Income Journal Of Economics Development 2026-08-02 2026-08-02 6 2 97 105 10.54065/ijed.6.2.2026.744