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All Journal Neo Journal of economy and social humanities Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Kendali Akuntansi Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Mahasiswa Kreatif Jurnal Projemen UNIPA Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Pengabdian Masyarakat Nian Tana Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Konstantinus Pati Sanga
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce

 1 
Analisis Penerapan Akuntansi Keperilakuan dalam Pengukuran Kinerja Pegawai Bagian Keuangan di Koperasi Kredit Sangosay Cabang Maumere Oktavia Ririanti Dadi; Konstantinus Pati Sanga; Pipiet Niken Aurelia
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3228

Abstract

This research aims to determine the application of behavioral accounting in the Maumere branch of the Sangosay credit cooperative regarding 4 important things, namely attitudes, emotions, motivation and perception. To determine the impact of behavioral accounting on employee performance. This research uses a qualitative method with a case study approach. The data collection techniques used were observation, interviews and documentation. The data analysis technique used in this research is using an interactive analysis model. This interactive analysis begins with the stages of data reduction, data presentation, and conclusion/verification. The activities are carried out in an interactive form with the data collection process as a cyclical process. The results of the research show that the Maumere branch of the Sangosay credit cooperative has not fully implemented behavioral accounting with 4 important indicators, namely attitude, emotion, motivation and perception. The results of research on the impact of behavioral accounting highlight that employee absenteeism at the Sangosay credit cooperative is still very high, and indirectly slows down the savings and loan service process and affects team efficiency at the Maumere branch of the Sangosay credit cooperative.
Co-Authors Anastasia Ina Boro Anastasia Relyani Laru Andreas Rengga Beatriks Reo Weluk Clarita Oktavia Claudius Yosef Mbei Dionisius Duli Riang Petung Emilianus Eo K. Goo Florentina Bene Fransiscus De Romario Fransiska Trisnawati Henrikus Herdi Kristina Ago Lewar Mage, Urbanus Berni Maria Alexia Kula Maria Fausta Valentin Lodan Maria Florensa Maria Goreti Towe Punang Maria Nerviana Jawa Maria Nona Dince Maria Selviana Runu Maria Viviana Nurak Lewar Maria Yustina Bada Martina Owa Niken Aurelia, Pipiet Novita Novita Oktavia Ririanti Dadi Petrus Da Silva Regina Triyansi Susan Saputripuspita Victoria Siktania Maria Dilliana Solly Aryza Stefania Evarista Nona Cici Thadeus Fransesco Quelmo Patty Theresia Dominika Dua Virgilia Hildagard Wilhelmina Mitan Yohanes Frederik Gesi Kedang Yosefina Andia Dekrita Yoseph Darius Purnama Rangga Yuvita Arianti Doing