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All Journal Jurnal Akuntansi & Auditing Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKONOMIS : Journal of Economics and Business Jurnal MEBIS (Manajemen dan Bisnis) Tangible Journal Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Behavioral Accounting Journal Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Ekonomics, Finance, and Management Studies
Hero Priono
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Neuroscience Social Sciences Other

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Journal : Behavioral Accounting Journal

 1 
DETERMINAN NIAT MELAKSANAKAN WHISTLEBLOWING INTERNAL PADA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GUBENG Yunita Haripuspita Amir; Hero Priono
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (889.683 KB) | DOI: 10.33005/baj.v4i1.134

Abstract

Whistleblowing system merupakan suatu sistem yang dirancang untuk melaporkan pelanggaran atau kecurangan yang terjadi dalam sebuah organisasi, akan tetapi seringkali ditemukan adanya berbagai hambatan yang dapat mencegah seseorang untuk mau menjadi whistleblower. Fenomena serupa juga terjadi pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng yaitu masih terdapat pegawai pajak yang enggan melaksanakan whistleblowing internal meskipun tidak signifikan. Populasi dalam penelitian ini adalah para pegawai pajak yang bekerja di KPP Pratama Surabaya Gubeng yang berjumlah 109 orang. Teknik pengambilan sampel menggunakan simple random sampling, dimana ukuran sampel minimal berdasarkan penggunaan rumus slovin yaitu minimal 52 sampel dari keseluruhan anggota populasi. Penelitian ini dianalisis menggunakan pendekatan Partial Least Square (PLS) dengan alat analisis SmartPLS versi 2.0.m3. Temuan dari penelitian ini menunjukkan bahwa 1) kesadaran pegawai pajak untuk bekerja secara mandiri dan menjalankan tugas pokok secara efisiensi akan mendorong pegawai pajak untuk melaporkan pelanggaran tersebut kepada orang yang tepat, 2) kesadaran pegawai pajak untuk berperan aktif dalam meningkatkan produktivitas kerja akan cenderung membiarkan manajemen tingkat atas untuk mengetahui pelanggaran, 3) Semakin tinggi pegawai pajak mematuhi peraturan dan standar profesional maka melaporkan kepada supervisi terkait pelanggaran akan meningkat, 4) Tingginya tingkat keseriusan pelanggaran akan mendorong pegawai pajak untuk melaporkan pelanggaran tersebut kepada orang yang tepat, 5) Tinggi atau rendahnya status pelanggar tidak akan mempengaruhi niat melaksanakan whistleblowing internal akan mendorong pegawai pajak tersebut menggunakan saluran pelaporan, dan 6) Ancaman yang mungkin akan diterima pegawai pajak jika melaporkan pelanggaran tersebut akan mendorong pegawai pajak untuk menggunakan saluran pelaporan di dalam organisasi.
DETERMINAN NIAT MELAKSANAKAN WHISTLEBLOWING INTERNAL PADA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GUBENG Yunita Haripuspita Amir; Hero Priono
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.134

Abstract

Whistleblowing system is designed to report violations or fraud that occur within an organization, however, it is often found that there are various obstacles that can prevent someone to become a whistleblower. A similar phenomenon occurs at the Surabaya Gubeng Pratama Tax Service Office, there are tax employees who are reluctant to carry out internal whistleblowing even though it is not significant. The population in this study is the tax employees who work at KPP Pratama Surabaya Gubeng totaling 109 people. The sampling technique used is simple random sampling, where the minimum sample size is based on Slovin, which is a minimum of 52 samples. This study was analyzed using the Partial Least Square (PLS) approach with the SmartPLS version 2.0.m3. The findings of this study are 1) awareness of employees work independently and carry out main tasks efficiently will encourage tax employees to report these violations to the right person, 2) awareness of employees an active role in increasing work productivity will let management top to find out violations, 3) The higher of employees complies with the rules and professional standards, higher report to supervisor regarding the violation, 4) seriousness of the violation will encourage employees to report the violation to the right person, 5) High or low the status of the violator will not affect the intention to carry out internal whistleblowing will encourage the tax employee to use the reporting channel, and 6) threat of the employees may receive will encourage the employees to use reporting channels.
AKUNTAN BERJIWA BELA NEGARA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR) Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i2.49

Abstract

The purpose of this study is to analyze the factors that influence the learning process in the undergraduate programn Accounting department of "Veteran" UPN East Java in forming an accountant with the spirit of defending the country. Higher education has a very important role in developing the ability of individuals to be more insightful in science, technology, and the formation of good character. For this reason, effective learning models need to be developed in the campus environment, namely integrated learning models at the level of study programs by optimizing hard skills and soft skills in the learning process. The research method used is qualitative research with a phenomenological approach. The results of this study are there are still factors that can influence the learning process so that it becomes an obstacle in realizing learning outcomes to produce superior graduates with defending the country character. For this reason, in eliminating and reducing academic cheating, it requires learning methods of the Student Teams-Achievement Divisions (STAD) model to optimize hard skills and soft skills in forming a nation-wide accountant.
Co-Authors Alief Faza Anugerah Alifia Dina Rifai Amadea Devota Arin Yuni Pusporini Astrini Aning Widoretno Aulia Rahma Az zahra Baso R Cindy Yudhita Pramita Sari Davin Windiarta Dipta Wira Hanggara Diva Aulia Hanif Dwi Suhartini Eny Suprapti Galuh Tiaramurti Indrawati Yuhertiana Leo Rizki Mubarak Moh Rifki Alfiansyah Muhamad Risa Farhan Muhammad Rafi Faisal Nadia Farah Nafisa Natasya Ramadhanty Harjono Niken Ayu Sastie Revi Ardiana Putri Rindy Maylita Hapsari Ririt Ariani Riza Ahmadina Qawiyyu Rosalia Widiyanti Soeparlan Pranoto Tamadoy Thamrin Tituk Diah Widayantie Valentina Putri Fauzi Warda Verda Verina Yulianita Rochmana Pratiwi Yunita Haripuspita Amir