A new and efficient implicit scheme is proposed to obtain a steady-state solution in time integration and the comparison of characteristics with the approximation ways for the implicit method to solve the incompressible Navier-Stokes equations is provided. The conservative, finite-volume cell-vertex upwind scheme and artificial compressibility method using dual time stepping for time accuracy is applied in this paper. The numerical results obtained indicate that the direct application of Jacobian matrix to the Lower and upper sweeps of implicit LU-SGS leads to better performance as well as convergence regardless of CFL number and true time step than explicit scheme and approximation of Jacobian matrix. The flow simulation around box in uniform flow with unstructured meshes is demonstrated to check the validity of the current formulation.