The incidence matrix of a digraph (directed graph) has been defined as follows.
The values for Mij (elements of the incidence matrix)
{ If the arc head is on the vertex => -1 If the arc tail is on the vertex => +1 Otherwise => 0 }
This is how the incidence matrix for a digraph has been defined.
In your question, if it's a self loop, then the value should be 0.