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All Journal JURNAL PENDIDIKAN TAMBUSAI Al-Azkiya : Jurnal Pendidikan MI/SD Research in Accounting Journal
Megawati, Putri
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Economics, Econometrics & Finance Mathematics Social Sciences Other

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Journal : Research in Accounting Journal

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Behavioral Accounting Aspects in Profit Planning and Budgeting Sitanggang, Devi Romauli Br; Silaban, Naomi Putri Sion; Apriyanti, Pasca; Megawati, Putri; Suryadi, Nanda
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3175

Abstract

The behavioral aspect of the budget relates to the human behavior involved when the budget is prepared and implemented. This study aims to determine the aspects that exist in profit planning and budgeting and also to find out about how it is applied to the theoretical system in behavioral accounting. In conducting this research, the writer uses a descriptive method. Descriptive research is a research method that describes the characteristics of the population or phenomenon being studied. The results of this study are that we are able to understand aspects of behavioral accounting in profit planning and budgeting.
Co-Authors Apriyanti, Pasca Putri, Annie Mustika Rika Restela, Rika Saragih, Hanna Bella Pesta Silaban, Naomi Putri Sion Simanjuntak, Helkia Yohana Sitanggang, Devi Romauli Br Suryadi, Nanda Yolanda, Dean Fanny