Indonesian Journal of Business Analytics (IJBA)
Vol. 4 No. 5 (2024): October 2024

The Application of Behavioral Aspects to the Accounting System Pt Perkebunan Nusantara Vi (Ptpn Vi) Jambi Region

Ratih Kusumastuti (Universitas Jambi)
Iskandar Sam (Universitas Jambi)
Misni Erwati (Universitas Jambi)
Mifthahul Nurzanah (Universitas Jambi)



Article Info

Publish Date
31 Oct 2024

Abstract

The purpose of this study was to present empirical support for the use of behavioral features in the accounting system. We carried out our investigation at PT Perkebunan Nusantara VI (PTPN VI). The sample technique used was called purposeful sampling. The research sample consisted of 45 respondents. two types of statistical analysis: descriptive and inferential. It is anticipated that the literature on accounting information systems and behavioral accounting will benefit from the study's examination of the behavioral components of the accounting system. Because understanding the behavioral characteristics of the accounting system can be taken into account when making decisions or policies for the company's advancement, the practical benefits of the research's findings assist the business. The results demonstrated that the accounting system is impacted by motivation. At PT. Perkebunan Nusantara VI (PTPN VI) Jambi Region, perception has no discernible impact on the accounting system, learning has no effect, and emotion has a partial impact.

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Journal Info

Abbrev

ijba

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Business Analytics (IJBA) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Business Analytics and related fields. IJBA provides an outlet for the increasing flow of interdisciplinary research ...