Capital Business Research Articles

PENGARUH KREATIVITAS DAN MODAL USAHA TERHADAP KEBERLANGSUNGAN UMK DI SENTRA KULINER FOOD STREET SEMOLOWARU (JALUR GAZA) SURABAYA

Sentra Kuliner Food Street Semolowaru (Jalur Gaza) Surabaya is one of the Micro Small Enterprises in Surabaya. To maintain business continuity, business actors need creativity and sufficient capital to support business continuity. Creativity and Business Capital play an important role in a business. creativity is an effort to produce products to add high value to a business. on the other hand, capital is needed to support all business activities. with sufficient and adequate capital, of course, business actors do not experience difficulties in dealing with financial problems, so that the business can run well to achieve its business goals. In this study, researchers tried to find out the effect of two independent variables, namely Creativity and Business Capital on the dependent variable, namely Business Sustainability. with the object of research at Sentra Kuliner Food Street Semolowaru (Jalur Gaza) Surabaya. The research method used in this research is quantitative research with a causal associative type of research. In collecting data, researchers distributed questionnaires directly and the technique used was a non-probability sampling technique with the type of sampling Saturated (census). The number of respondents is all business people in the Sentra Kuliner Food Street Semolowaru (Jalur Gaza) Surabaya, totaling 50 respondents. The results of this study prove that creativity and business capital have a significant effect on business continuity at the Sentra Kuliner Food Street Semolowaru (Jalur Gaza) Surabaya. Based on the results of this study, it can be suggested for business actors in the Sentra Kuliner Food Street Semolowaru (Jalur Gaza) Surabaya related to creativity is to vary the new menu in accordance with consumer interests that are always changing. While the suggestion regarding business capital is that business actors can take advantage of low-interest credit facilities offered by the government for UMKM.

Operational Management Analysis in Increasing Company Turnover

MSMEs are one effort to reduce unemployment in Indonesia. The development of MSMEs in Indonesia cannot be separated from the following factors, including the use of technological facilities; information and communication; ease of borrowing business capital; reduction in final Income Tax (Pajak Penghasilan/PPh) rates. One of the MSMEs in Mojokerto Regency is Haniprint, a business in the printing and gift sector. This business is a new business, which started in 2020. The aim of this research is to explain the operational management implemented at Haniprint; starting from the customer service process to the order finishing process. This research also explains the influence of implementing operational management on increasing Haniprint's turnover. This study uses a qualitative method. This research method aims to explain the situation of a business in the printing and gift sector in depth and is carried out by collecting as much data as possible. The data collection process was carried out by means of interviews and experiencing processes in the printing and gift sector. The results of the research show that good operational management greatly influences the increase in turnover, but this is not the only factor that influences the increase in turnover. Customer needs in certain months of each year also influence the increase in turnover.

The Effectiveness of Local Government Policies in Gayo Coffee Farmers' Welfare during the COVID-19 Pandemic

This study aims to discuss whether local government policies affected the coffee farmers’ welfare during the COVID-19 pandemic. Gayo coffee is a superior commodity that supports the economy of almost 90% of Central Aceh people, so coffee-related policies greatly determine their welfare. The COVID-19 pandemic, on the other hand, has influenced the coffee business globally, which has caused difficulties for farmers selling coffee at a reasonable price, and this condition has affected the Gayo coffee farmers, who have been export-oriented. This study used a qualitative method with a case study approach. The informants in this study consisted of 8 people. Data was collected through interviews and documentation, and then the data was analyzed using data reduction, data display, and conclusion drawing. The results showed that the government of Central Aceh fostered coffee cultivation for farmers, helped open export markets to prevent and protect Gayo coffee farmers from the impact of COVID-19, and assisted business capital. Hence, government policies of Central Aceh have not been able to achieve Gayo coffee farmers’ welfare as seen from the shallow targets and goals made.

Analisis Pengaruh Modal, Kinerja SDM, Peran Pemerintah Dan Teknologi Terhadap Perkembangan Usaha Mikro, Kecil Dan Menengah Di Kecamatan Ungaran Barat

aim of this research is to find out the influence of capital, HR performance, the role of government and technology on the development of MSMEs in West Ungaran District. The population used in this research is traders who have MSME businesses whose business locations are in the West Ungaran District area who are domiciled in the Ungaran District area. The population was taken using data from BPS Semarang Regency in 2020, from this population a sample of 278 MSME traders in 2020 was obtained. West Ungaran District. This research method uses quantitative methods. The results of this research are that business capital, human resource performance, the role of government and technology have an important role in the development of MSMEs in West Ungaran District.

Pengembalian Utang untuk Modal Usaha Perternakan yang Bangkrut Persfektif Abdul Qadir Syaibah al-Hamd: Studi Kasus Desa Bandar Klippa Kecamatan Percut Sei Tuan Kabupaten Deli Serdang

The aim of this research is to analyze the practice of debt repayment for livestock business capital that has gone bankrupt, taking into account the perspective of Abdul Qadir Syaibah al-Hamd. Through a case study in Bandar Klippa Village, Percut Sei Tuan District, Deli Serdang Regency, it is hoped that a deep understanding can be obtained regarding the implementation of Islamic legal principles in real situations. This type of research is field research. The approach used in this research is a qualitative approach based on case studies. The natural data sources discussed in this research are divided into two, namely primary data sources and secondary data sources as follows: (1) Primary data obtained through interviews (2) Secondary data is data that is already available and can be obtained by researchers by reading, viewing or listening to books, articles. According to the Islamic Fiqhul book, Syarb Bulugh al-Maram Min jam' Adillatil Ahkam, debt is permitted. However, the person who owes it must really intend to repay the debt, because if they have assets but are reluctant to pay them, then this is injustice towards the person who owes it. The meaning of injustice in the above hadith is sin. Borrowers must continue to pay their debts even if the business they run goes bankrupt. The following is how problem credit can be resolved in several ways, namely: Rescheduling, Requirements, and Restructuring.

Literature Review : Pengaruh Persepsi E-Commerce, Modal Usaha, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha

An important component of any research or scientific article is relevant research. The thing that makes individuals less interested in entrepreneurship is because they are not yet aware of their abilities and intentions in carrying out business in realizing their dreams of becoming successful entrepreneurs. The purpose of this research is to examine how perceptions of e-commerce, business capital and the application of accounting information systems influence decision making in entrepreneurship. The findings of this literature study show that perceptions of e-commerce and the use of accounting information systems influence entrepreneurial decisions, business capital has no influence and is not significant on entrepreneurial decisions.

Analisis Kebutuhan Dalam Menggunakan Jasa Bank Emok Pada Masyarakat Desa Tanjung Kecamatan Banyusari Kabupaten Karawang

The need that encourages the community to get money quickly makes the people of Tanjung Village make loans to the emok bank. The purpose of this research is to find out what needs affect the village community in using emok bank services for the people of Tanjung Village. This type of research is qualitative with a descriptive approach. Data collection techniques were obtained from interviews, field observations and documentation. The results of the study show that the most basic needs for people to borrow from Bank emok include primary and secondary needs where people need food, clothing and shelter as well as secondary needs such as needing home furnishings to support their businesses such as blenders, stoves and other necessities. Another reason that makes people borrow funds from emok banks is supporting needs such as education, health and business capital.
 Keywords: Needs, Society, Emok bank loans

Consumer Perceptions and SWOT Analysis of Seed Products From the Seed Center Teaching Factory

Superior rice seeds can increase production by at least 10%/ha, but this program must be supported by the availability of seeds, and easy access to seeds at affordable prices for farmers. One of the superior seed producers in Jember is the Seed Center Teaching Factory of Politeknik Negeri Jember. Seed Center products are distributed to areas around Jember, Bondowoso, Situbondo, Probolinggo, and several areas outside Java. Sustainable products are affected by product quality and maintaining customer satisfaction. This research aims to analyze consumer perceptions, measure customer satisfaction, and determine recommendations for product improvements and marketing strategies that appropriate consumer needs. Data were collected through interviews and questionnaires while using SWOT analysis. The sample in this study included agricultural shops as regular consumers and farmers as direct users. The results show that all seed products are in great demand by consumers and farmers, namely Inpari 32, Logawa, Ceherang, and Sintanur. The biggest weakness is limited buyer partners, products not always available, and outlets far from the market. Besides that, the biggest opportunity is an abundant market and basic needs products supported by the government. The strength is that the products are complete business legality and certified seeds, affordable prices, solid team, and sufficient business capital.

The role of intellectual and social capital in funding businesses: a cross-country analysis

ObjetivoEl estudio tiene como objetivo examinar el impacto del capital intelectual y social en la financiación de las empresas.Diseño/metodología/enfoqueUtilizamos modelos de datos de panel de efectos fijos con una muestra de 142 países de los cinco continentes durante el periodo 1998-2018.ResultadosEncontramos que el capital humano (CH), el capital relacional, el capital estructural y el capital social juegan un papel en las decisiones de los inversionistas para financiar un negocio. Encontramos que las decisiones de financiamiento de los inversionistas en los países con bajo índice de desarrollo humano se basan principalmente en la educación, mientras que las de los países con alto índice de desarrollo humano se basan principalmente en el componente de creatividad del CH y en el capital relacional, estructural y social.Limitaciones/implicaciones de la investigaciónSugerimos replicar el estudio utilizando datos a nivel de empresa dentro de cada país. Por otra parte, la búsqueda de nuevos indicadores de capital intelectual y social (aunque nuestra lista de variables es exhaustiva) tanto a nivel de país como de empresa, constituye una vía interesante para futuras investigaciones.Implicaciones prácticasLos países deben prestar atención al capital intelectual y social para fomentar la actividad empresarial. En particular, los países con bajo desarrollo humano deberían fortalecer el CH, como la tasa de matriculación escolar, con una formación empresarial temprana y aumentar las inversiones en investigación y desarrollo, mientras que los países con un alto nivel de desarrollo humano deberían seguir fomentando las alianzas estratégicas, proteger la propiedad intelectual y mantener o aumentar el nivel de confianza en el país.Originalidad/valorEl estudio contribuye a la literatura al ser el primero en explorar tal variedad de variables de capital intelectual y social desde una perspectiva a nivel de país.

PENGELOLAAN MODAL USAHA UNTUK UMKM GADING BERSINAR DEPOK

Business capital management is one of the main factors that affect productivity in obtaining planned results or outputs. Every MSME must develop its competitive advantage to survive and advance its MSMEs. The level of effectiveness of the use of business capital is very important for the growth and sustainability of MSMEs. If MSMEs lack business capital to expand sales and increase production, they are likely to lose revenue and profits. The size of a capital depends on the type of business it is running, and generally the community recognizes the types of micro, small, medium and large businesses, where each of these types of businesses requires different capital and within certain limits. Every MSME has a main objective, namely MSMEs have the aim of obtaining maximum profit. Therefore, business capital must be managed as effectively as possible so that the profitability of MSMEs can be increased. This PKM activity was carried out for Gading Bersinar Depok MSME players. The existence of this PKM activity is expected that MSME players can find out the development of their business and can manage business capital to support the progress of MSMEs in Gading Bersinar Depok

The Role of Money Waqf towards Empowering MSMEs in Reducing Production Costs

Waqf is one of the instruments that can help economic development in Indonesia. Thus, waqf plays a role in empowering the people's economy through business capital assistance programs for MSME players. Micro, small, and medium enterprises play an important role in developing the economic growth of society. This is because the MSME sector has the potential to contribute the largest GDP, requires a large workforce, and is relatively resistant to economic crises. According to the Ministry of Cooperatives and Small and Medium Enterprises, Indonesia has 64.2 million MSME units. With details of 63.4 million micro-businesses, 783.1 thousand small businesses, and 60.7 thousand medium-sized businesses. However, of the total number of MSMEs in Indonesia, 70.2% of MSME units experience problems in capital or raw material supply. However, Islamic economics is here to solve economic problems through waqf instruments. Waqf has eternal benefits that are universal. Thus, one of the benefits of waqf is that it can be used as business capital for MSMEs. According to BWI, Indonesia has a cash waqf potential of around IDR 180 trillion per year. To realize the potential of waqf, an optimal and professional management system is needed. This study aims to examine the potential of cash waqf in encouraging the community's economy through micro businesses in determining production costs. This research uses a qualitative method using a literature study research design with content analysis. The results of this study conclude that the optimal management and distribution of waqf funds can help micro businesses in reducing production costs.

The Influence of Competence, Business Motivation and Entrepreneurial Spirit on Business Success in Ciawi District, Bogor Regency (Case Study of Snack Food MSMEs)

The development of snack food MSMEs in Ciawi District does not always run smoothly, many obstacles and constraints are encountered. Some of the obstacles include low quality human resources, limited business capital, marketing difficulties, management and technology limitations which will have an impact on the success of the business achieved.Business success is a goal that every business actor wants to achieve. Success in developing a business is based on entrepreneurs who have competence, business motivation and a good entrepreneurial spirit. An entrepreneur is a person who has a high capacity for knowledge and skills, has the motivation to continue to develop and has innovative ideas so that he is able to compete with the times.This research aims to determine the influence of competence, business motivation and entrepreneurial spirit on business success in Ciawi District, Bogor Regency (case study of snack food MSMEs). The population in this study were snack business actors in Ciawi District consisting of 50 respondents, sampling using a saturated sampling technique. Data analysis uses multiple linear regression. The research results show that competence has a positive and significant effect on business success, business motivation has a positive and significant effect on business success and entrepreneurial spirit has a positive and significant effect on business success. Simultaneously, competence, business motivation and entrepreneurial spirit have a positive and significant effect on business success. The most dominant variable influencing business success is the competency variable.

Political Public Space In The 2024 Election Social Media Platform; Between Expectations And Reality

Political public space in social media platforms the 2024 election will be attention Lots circles. Conflict discourse in room public political via social media platforms of course is something common and significant in context modern democracy. However when blunt make room public in social media disturbing or not Healthy. Social media has become receptacle for individual, group and society for convey opinion, discourse, opinion, information, interact in a way wide and others. Social Media has significant role in shape, influence opinions and choices political in election. Moment election is notes important in system democracy in Indonesia. Study This aim for analyze phenomenon conflict political public space in social media platforms. Use approach qualitative descriptive with analyze various source news, reports, public opinion and social media realit. Research result show that discourse conflict public space in social media the 2024 election occurs in a number of aspect among others; conflict between party politics, team success, conflict support and inter supporters. Social media often present incident violence and provocation. Even conflict between social media platforms That Alone. Competition business and interests politics. Conflict This can influence content, discourse and narrative. Study this is also revealing that phenomenon conflict public space in social media own significant impact to the public and the democratic process. Conflict can increase polarization and strengthening extreme attitudes between public. Besides Therefore, conflict can also occur obscure issue substance and diversion attention public of the important agendas that must be done discussed in election. Needed social media literacy, digital literacy and politics No only for public, also share party politics, the government is also a social media activist. Guard ethics, politeness and present regulations media social in every elections in Indonesia. In context this is important collaboration in a way harmonious both media platforms, actors capital business, government, party politics, organizer elections, and the public for you're welcome responsible answer presents a step-by-step process the 2024 election will mature, educate, give birth to an aura of harmonization.

The Influence Of The Environment, Business Capital And Creativity Of Marketing Strategies In Increasing The Competitiveness Of MSMES In Bengkayang City

One of the factors that encourages the development of MSMEs in Indonesia is support from the government. The government provides MSME actors with as much space as possible by following the rules contained in government regulations. The government's enormous attention to MSMEs is the right strategic step, in order to encourage the growth of our nation's economic development. The business environment can act as a creator of opportunities or as a threat. These opportunities or threats depend on the extent to which the power possessed can take advantage of existing opportunities. Business environmental factors consist of political, economic, social, cultural, educational, technological, demographic and legal. Having knowledge about the environment can encourage marketing creativity as an expansion of actions to market products. Creativity is centered on something new and meaningful from several outputs, towards general implementation in the field of marketing, and creativity requires the development of newer and more radical alternatives because it is a business solution effort faced by MSMEs every day. The innovation of an MSME is of course to adapt in a dynamic environment, MSMEs are required to be able to create new assessments, new ideas and offer innovative products. To run an MSME, capital is one of the important supporting factors that is absolutely necessary to run a business. Sources of capital can be obtained from own capital, government assistance, financial institutions, both banks and non-bank financial institutions. Every MSME that competes in an industrial environment has the desire to be superior to its competitors. MSMEs MSMEs that have competence in the fields of marketing, products, innovation can be used as a source to achieve competitive advantage. Competitive advantage can be interpreted as a benefit strategy from MSMEs collaborating to create competitive advantages, so that they can dominate in new markets and markets. The aim of this research is to find out whether there is an environmental influence on the competitiveness of MSMEs, whether capital factors can influence the competitiveness of MSMEs, whether marketing strategy creativity can influence the competitiveness of MSMEs. The first stage in this research is identifying problems, related to environmental warfare, business capital and MSME marketing creativity. The aim of the research is to identify aspects that are closely related to problems in the environment, marketing capital and creativity, literature study, literature review both journals and texts book, data processing, feasibility study regarding aspects of the role of the environment, capital and marketing creativity, analysis, extent of data processing results
 research, make conclusions, based on research results and make suggestions. The output of this research is articles published in accredited national journals. This type of research is descriptive quantitative, validity and reliability tests to measure concepts, classical assumption tests to test data so that it meets the Best Linear Unbiased Estimator (BLUE) criteria so that it can produce a valid estimator.
 KEYWORDS : Environment, Business Capital, Creativity, Marketing Strategy, MSMEs
 

Pengaruh Modal Usaha dan Motivasi terhadap Minat Berwirausaha Pada Mahasiswa Tingkat Akhir Ekonomi Syariah Universitas Ibn Khaldun Bogor

Bogor This research method uses quantitative methods, taking data directly from the object of research in the form of disseminating questioners directly to final year students of Islamic economics, Ibn Khaldun University, Bogor. By presenting facts or realities that occur in the field that are observed through observation, field notes and distribution of questionnaires to final year students of Islamic Economics Ibn Khaldun University Bogor. This study aims at 1). Knowing the influence of business capital and motivation on entrepreneurship in final year students majoring in Islamic Economics at Ibn Khaldun University Bogor. 2). Knowing how to motivate entrepreneurial interest in final year students majoring in Sharia Economics, Ibn Khaldun University, Bogor.The results of research in this thesis that the influence of business capital and motivation in entrepreneurial interest in final year students of Sharia Economics at Ibn Khaldun University Bogor. Included in the positive category between independent variables, namely business capital and motivation, and dependent variables, namely entrepreneurial interest. It can be proven by the following results: 1) the results of the t test above obtained the calculated value of the Business Capital variable (X1) of 14.106 with a significance value of 0.000 < 0.05, the Motivation variable (X2) of 2.061 with a significance value of 0.000 < 0.05 So it can be concluded that the Motivation variable (X2) partially has a significant influence on Entrepreneurial Interest (Y). So that the presentation results of the data efficiency obtained in this study amounted to 78.1%.

Pengaruh Modal Usaha, Lokasi Usaha, Dan Teknologi Informasi Terhadap Pendapatan Kampung Wisata Kelengkeng Desa Simoketawang Kabupaten Sidoarjo

The aim of this research is to examine the influence of business capital, business location and technological information on the income of the Kelengkeng Tourism Village, Simoketawang Village, Sidoarjo Regency. The method used in this research uses quantitative methods. The research used purposive sampling techniques and data collection through questionnaires delivered to respondents and the results of multiple linear regression data analysis showed that information on business capital, business location and technology had a positive effect on income. The greater the capital generated, the greater the income earned. Choosing a strategic location can influence income. And take advantage of developing technological sophistication to help promote its business.

Penyuluhan Dan Pelatihan Produksi Makanan Berbasis Tepung Rumput Laut Di Desa Tinangkung Kabupaten Bangkep

This community-based empowerment (PBM) is entitled: Counseling and Training on Seaweed Flour- Based Food Production in Tinangkung Village, Bangkep Regency. This empowerment aims to empower the potential possessed by the seaweed cultivation group in Tinangkung Village, South Tinangkung District, Bangkep Regency. The problems faced by the "Sumber Mulia" seaweed cultivation group are (1) seaweed is only sold dry at very cheap prices so it does not provide more profits, (2) Lack of knowledge and skills in processing seaweed, (3) Lack of equipment partner group due to lack of business capital, (4) Lack of insight and skills in attractive product packaging, (5) Lack of knowledge in product marketing, (6) Lack of business management knowledge. Training will be provided starting from production techniques, product packaging and marketing, as well as business management. The implementation method applied to achieve PBM objectives is a combination of several approaches, namely counseling, training and providing assistance with production equipment. So it is hoped that one of the main outcomes of PBM is a measurable increase in partner empowerment, in this case an increase in the type and quality of products and an increase in income from sales of processed seaweed products, namely seaweed flour, chips and seaweed sticks, in addition to increasing knowledge and skills regarding production processes, product packaging and marketing, as well as business management.

The Urgency of Optimizing Productive Waqf in Pesantren to Foster the Halal Industry Development

Indonesia rates fourth out of the top 15 countries in the global Islamic economic indicator nomination for the State of the Global Islamic Economy Report 2022. As the country with the largest Muslim population in the world, Indonesia has the potential to develop its halal industry. Islamic financial instruments, such as waqf, are vital to the halal industry. Many countries, including Indonesia, have demonstrated the effectiveness of employing productive waqf in Pesantren to provide financial support for education. With 37,614 Pesantren in Indonesia, these institutions can stimulate local economies through productive waqf and business ventures that correlate with local geographies and emerging potential, such as using waqf for capital business or Pesantren business units. Therefore, the economic growth in Pesantren positively affects the halal industry. However, several obstacles impede the development of a productive waqf in Pesantren, resulting in suboptimal performance. This study examines strategies to optimize productive waqf implementation in Pesantren to support the halal industry and strengthen the economy. This library-based study employs a descriptive methodology to collect data on literacy, which is then subjected to content analysis or other forms of scientific analysis. This study identified strategies to overcome obstacles in waqf management to establish a productive waqf in Pesantren and positively influence the development of the halal industry in Indonesia.
 Keywords: productive Waqf, Pesantren, halal industry

THE OPTIMIZATION OF THE EMPOWERMENT OF ZAKAT, INFAQ, AND SADAQAH IN THE GURU NGAJI BERDAYA PROGRAM: A CASE STUDY OF LAZIS NURUL FALAH OF SURABAYA

Poverty is a problem that cannot yet be completely resolved, especially for Qur’an teachers in remote areas of Indonesian. Islam as rahmatan lil alamin can provide solutions to these problems by optimizing Islamic philanthropic instruments such as zakat, infaq, and sadaqah by ZIS institutions, one of which is LAZIS Nurul Falah of Surabaya in the Guru Ngaji Berdaya program. This research aims to determine the optimality of ZIS funds in the Guru Ngaji Berdaya program at LAZIS Nurul Falah of Surabaya with indicators of increasing income as a benchmark and optimization steps. The method used in this research is descriptive qualitative using interview method with two managers of LAZIS Nurul Falah of Surabaya (A1 - A2) and five Qur’an teachers (B1 - B5). The results of this research indicate that informants B1 - B5 experienced an increase in income so the empowerment of ZIS in the Guru Ngaji Berdaya program was optimal. The optimization steps that can be taken by LAZIS Nurul Falah of Surabaya in the Guru Ngaji Berdaya program are being more responsive, collaboration between LAZIS Nurul Falah branches, socialization to become expert teachers, and increasing assistance in the form of business capital.

Pengaruh Modal Usaha, Upah Tenaga Kerja, Dan Lama Usaha Terhadap Pendapatan Umkm Di Kecamatan Majalaya Kabupaten Karawang

This study is intended to determine the effect of business capital (X1), labor wages (X2) and length of business (X3) on MSME income (Y) in Majalaya District, Karawang Regency. This study used a quantitative descriptive verification method and data were obtained by distributing questionnaires which were distributed to 92 respondents from MSMEs in Majalaya District, Karawang Regency. Data analysis was carried out using path analysis and the help of the SPSS application version 24. The results showed that the venture capital variable obtained an average score of 4,36, which was categorized as good, the labor wage variable obtained an average score of 4,03, which was categorized as good, the old variable effort obtains an average score of 4,44, which is categorized as very good while the income variable obtains an average score of 4,23, which is categorized as good. The results of the descriptive test show that the variables of business capital and labor wages do not significantly influence MSME income, the magnitude of the influence of these two variables is 1.06% and 0.23%. While the length of business variable affects MSME income, the magnitude of the influence of the length of business variable on MSME income is 52.76%. However, when testing the hypothesis shows that there is a simultaneous effect of business capital, labor wages and length of business on MSME income. The magnitude of the influence of business capital, labor wages and length of business on MSME income is 54.05%. The influence of other variables outside the model is 45.95%.
 Keywords: Business capital, labor wages, length of business, income