cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sofie Yunida Putri
Contact Email
sofie.yunida.ak@upnjatim.ac.id
Phone
-
Journal Mail Official
baj@upnjatim.ac.id
Editorial Address
Jl. Raya Rungkut Madya, Gunung Anyar, 60294, Surabaya
Location
Kota surabaya,
Jawa timur
INDONESIA
Behavioral Accounting Journal
Published by Universitas Pembangunan Nasional Veteran Jawa Timur
ISSN : -     EISSN : 26157004     DOI : https://doi.org/10.33005/baj.v4i2
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
An objective of Behavioral Accounting Journal (BAJ) is to publish the high quality articles of behavioral accounting research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the articles of behavioral research in the areas: - Financial Accounting - Taxation - Accounting Information System - Accounting for Public Sector or Non-Profit Organizations - Auditing - Managerial Accounting - Capital Market The audiences of BAJ is not only the academicians, but also the graduate students, practitioners, and others interested in business research. This journal accepts the articles in English and Bahasa Indonesia, and published twice in a year, June and December. The primary criterion for publication in BAJ is the significance of the article’s contribution to the literature in behavioral accounting area. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 8 Documents
 1 
Search results for , issue "Vol 4 No 1 (2021): Behavioral Accounting Journal" : 8 Documents clear
PENGARUH KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN PRIBADI Arifiyar Auzar A; Saiful Anwar; Tituk Diah Widajantie
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 (875.27 KB) | DOI: 10.33005/baj.v4i1.110

Abstract

This study wants to understand, test, and prove the impact of personality also gender differences on personal financial planning. This study implements the “quantitative approach”. The information’s collected in this study is using “primary data” that collected through questionnaire surveys directly. The sample in this research using “2016 UPN student Accounting department "Veteran" East Java”. Sample selection using the incidental sampling method. Data analysis uses “partial least square (PLS)” which uses “SmartPLS 3.2.9” for personality and gender hypothesis. The findings indicate that “personality variables” were having “significant effect” on “personal financial planning” while “gender variables” had “no significant effect” on “financial planning”.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT LITERASI KEUANGAN MAHASISWA (Studi Kasus pada Mahasiswa Fakultas Ekonomi dan Bisnis UPN “Veteran” Yogyakarta) Tutik Apriyanti; Sri Astuti; Ichsan Setiyo Budi
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 (482.285 KB) | DOI: 10.33005/baj.v4i1.113

Abstract

This study aims to examine the effect of the variables gender, age, GPA, work experience and parental education level on the level of financial literacy of FEB UPN "Veteran" Yogyakarta students. This study used a purposive sampling method. The determination of the sample in this study used to Slovin formula with an error rate of 10% in order to obtain a research sample of 104 respondents at the Faculty of Economics and Business UPN "Veteran" Yogyakarta. The data collection technique in this research is by using a questionnaire. The analysis used is multiple regression analysis using SPSS (Statistical Package for Social Sciense) version 25. The results of this study indicate that the GPA variable and the level of parental education have a positive and significant effect on the level of student financial literacy while the variables gender, age and work experience do not has a positive and significant affect on the level of student financial literacy.
PENGARUH LINGKUNGAN KERJA, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI PT. SAMACO Bayu Rama Laksono; Acynthia Ayu Wilasittha
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 (369.811 KB) | DOI: 10.33005/baj.v4i1.117

Abstract

Employee performance occurs due to work and communication environment factors. A comfortable and conducive work environment that supports employees will improve employee performance. Good communication and continuously maintained among fellow colleagues will make them compact and always work together in completing tasks given by the company. Then motivation is also a form of employee encouragement to always be enthusiastic in improving employee performance. A total of 300 employees of PT. Samaco is made into a population and taken as many as 75 respondents. Questionnaires were distributed to respondents, then the results will be analyzed by analyzing multiple linear regression, the t-test and F-test hypotheses.. This study found that work environment, communication and motivation variables had a partial and synchronous effect on the work execution variables of PT. Samaco.
DAMPAK PERUBAHAN PERILAKU KONSUMEN SAAT PANDEMI COVID-19 PADA PENINGKATAN PENJUALAN BISNIS E-COMMERCE DI KABUPATEN SUMENEP Istiyanatul Mahbubah; Sofie Yunida Putri
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 (413.381 KB) | DOI: 10.33005/baj.v4i1.119

Abstract

COVID-19 has resulted in various business sectors, especially MSMEs facing far greater challenges and uncertainties than before, so it is necessary to build greater adaptability through the digitalization process, a challenge for all business sectors to operate efficiently and safely. In addition, one way that can help them maintain efficiency and safe operations during the pandemic is to adopt digitalization or start switching from conventional trading methods to online trading, which is often known as electronic commerce (e-commerce). This spending medium is not new. However, due to the limitations and restrictions that existed during the pandemic, consumers tend to experience changes in shopping behavior, so of course this will affect the increase in e-commerce business sales. The study aims to identify how the impact of changes in consumer behavior during the COVID-19 pandemic on increasing sales of e-commerce businesses in Sumenep Regency. The method used in this research is quantitative using SPSS. The conclusion of this study states that there is a change in consumer behavior due to the COVID-19 pandemic which has an effect on increasing sales of E-Commerce business in Sumenep Regency. Which means that the pandemic has resulted in an increase in income for e-commerce business players, when compared to before the COVID-19 pandemic.
ANALISIS PENGARUH LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Timur) Tri Maryanti; Endah Susilowati
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 (578.486 KB) | DOI: 10.33005/baj.v4i1.128

Abstract

This research was conducted to determine the effect of locus of control and leadership style on the performance of BPK auditors at the Representative Office of East Java Province. The results of research with the path coefficent Smart PLS test analysis state that locus of control has a significant effect on auditor performance and leadership style also has a significant effect on the performance of BPK auditors at the Representative Office of East Java Province. The result of R-Square (R2) auditor performance is 0.96, which means that the percentage of the influence of locus of control and leadership style on auditor performance is 96%, while the remaining 4% is explained by other variables.
EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) PADA PENYUSUNAN LAPORAN KEUANGAN DI DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN SLEMAN Desti Amalia; Abdul Halim
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 (474.672 KB) | DOI: 10.33005/baj.v4i1.133

Abstract

This study evaluates the effectiveness of the implementation of SPIP in the Finance Sub-Section on the process of preparing financial reporting for the Sleman Industry and Trade Office (Disperindag) by referring to Government Regulation Number 60 of 2008 and Regulation of the Head of BPKP Number 4 of 2016. level 4 “Managed & Scalable”. This figure shows that the Government's Internal Control System (SPIP) in the process of preparing SKPD financial reports at the Disperindag Sleman has been effective but not yet optimum. Internal control practices in the process of preparing financial statements have been implemented in accordance with applicable policies, are automated through the Regional Financial Information System, and are documented. However, there are several weaknesses, namely the absence of an evaluation on the development of Human Resources and restrictions on access to financial information systems, as well as evaluation activities that do not use the information system to monitor the progress of follow-up evaluations automatically.
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.
KOMPETENSI AUDITOR SYARIAH MODEL KSOC DITINJAU DARI PERSPEKTIF ISLAM Luluk Musfiroh; Dwi Suhartini; Lina Dwi Mayasari
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 (818.55 KB) | DOI: 10.33005/baj.v4i1.135

Abstract

This study aims to analyze the competence of the KSOC model of sharia auditors from an Islamic perspective. The research method used is qualitative research, namely library research. The type of library research used is the study of revelatory texts. The researcher collected Al-Quran verses and hadiths regarding the competency elements of the KSOC model of sharia auditors (knowledge, skills and other characteristics). The results showed that Islam illustrates that the three elements of the KSOC are interrelated with one another. Science in the view of Islam is related to faith. The two of them cannot be separated to obtain a high position before Allah SWT. Faith and knowledge that are constantly honed and applied in carrying out tasks will create skills and expertise. Faith also creates integrity, works hard, a willingness to always learn and develop oneself continuously. When the three of them are put together, it will create a professional sharia auditor.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2025): July-December 2025 Vol. 8 No. 1 (2025): January-June 2025 Vol. 7 No. 2 (2024): July-December 2024 Vol. 7 No. 1 (2024): January-June 2024 Vol. 6 No. 2 (2023): July-December 2023 Vol. 6 No. 1 (2023): January-June 2023 Vol. 5 No. 2 (2022): July-December 2022 Vol. 5 No. 1 (2022): January-June 2022 Vol 5 No 2 (2022): Behavioral Accounting Journal Vol. 4 No. 2 (2021): July-December 2021 Vol. 4 No. 1 (2021): January-June 2021 Vol 4 No 2 (2021): Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020 Vol. 3 No. 1 (2020): January-June 2020 Vol 3 No 2 (2020): Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019 Vol. 2 No. 1 (2019): January-June 2019 Vol 2 No 2 (2019): Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018 Vol. 1 No. 1 (2018): January-June 2018 Vol 1 No 2 (2018): Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal More Issue