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Sofie Yunida Putri
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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 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2018): January-June 2018" : 5 Documents clear
KINERJA AUDITOR PEREMPUAN DITINJAU DARI KOMPLEKSITAS TUGAS DAN KOMITMEN ORGANISASI Sri Hastuti; Rina Moestika; Tamadoy Thamrin
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): January-June 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i1.14

Abstract

This research is a form of quantitative research to produce a model of performance improvement of auditors by conducting proof of Task Complexity variable, as well as Orgasization Commitment with expected indicator is the improvement of professionalism and decreasing of cases of code violation. The sample used was 133 junior auditors in Public Accounting Firm registered in IAPI East Java Compartment spread in 3 cities namely Surabaya, Sidoarjo and Malang. The research instrument is a questionnaire distributed directly to the respondents who were sampled in the study. By using Partial Least Square testing, the resulting model that the complexity of the task has a significant positive effect on audit performance, organizational commitment has no effect on audit performance.
KINERJA RUMAH SAKIT TIPE C DENGAN PENDEKATAN BALANCED SCORECARD Yenni Fayanni
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): January-June 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i1.15

Abstract

This study aims to determine and analyze and evaluate the performance measurement system using Balanced Scorecard approach on Petrokimia Gresik Hospital. This research uses a qualitative approach with several informants and documents which in fact Petrokimia Gresik Hospital has not fully implemented the performance measurement with balanced scorecard approach so that there is unique phenomenon that interesting to be investigated deeper. The results showed that the performance measurement system at Petrokimia Gresik hospital was conducted by reviewing the strategic objectives of the size, target and the initiatives used to achieve the strategic objectives. The implication of the research result shows that the performance measurement system applied in Petrokimia Gresik Hospital is not maximal yet, so it needs additional indicators from the perspective of customer perspective, growth perspective and learning to sharpen the performance measurement system and can implement the performance measurement by using balanced scorecard.
KINERJA INDIVIDUAL KARYAWAN DITINJAU DARI KONSEP THEORY OF PLANNED BEHAVIOR (STUDI KASUS PADA DINAS PERPUSTAKAAN DAN KEARSIPAN KOTA DENPASAR) Ni Made Rai Juniariani; Putu Dian Pradnyanitasari; Ni Made Intan Priliandani
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): January-June 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i1.16

Abstract

The purpose of this study is to determine whether the concept of the theory of planned behavior in this research attitude toward behavioral is understood as self-motivation, subjective norms are understood as organizational culture and perceived behavioral control is understood as the ability of work to influence the performance of individual employees. This study uses primary data in the form of answers to questionnaires from employees of the Library and Archives Department of Denpasar City using the survey method. 44 samples were obtained using purposive sampling method. The method of analysis of this study uses multiple linear regression analysis. The results of testing hypotheses show that (1) self motivation positively affects the performance of individual employees. (2) organizational culture positively affects individual employee performance and (3) work ability influences individual employee performance. This research shows that individual employee performance is influenced by factors that exist in themselves and the environment in the organization or company.
UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI Ida I Dewa A Manik Sastri; Luh Kade Datrini
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): January-June 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i1.17

Abstract

On July 1, 2016, the Government established Law No. 11 of 2016 concerning Tax Amnesty. This law has been postponed several times, after tough discussions in the House of Representative (Dewan Perwakilan Rakyat – DPR) since 2015. The failure to achieve tax revenues over the past few years has triggered the enactment of this law. The government sees that tax revenues are still low due to a lack of public awareness in reporting taxes, even though the government in the last few years has relied heavily on state revenues from the results of tax revenues. The World Bank notes that Indonesia's tax ratio in 2014 was only 10.84% ​​of Gross Domestic Income, while the average tax ratio of countries in the world was 14.81%. So the level of tax collectibility in Indonesia is still very small, so it is quite heavy in supporting state spending. The purpose of this study was to find out the benefits of tax amnesty as an effort to stimulate national income, to find out the magnitude of the tax amnesty contribution in increasing state revenues, and analyze the influence of several factors in increasing tax revenue after tax amnesty. The implementation of tax amnesty that ended at the end of March 2017 was quite good. The results showed that the number of taxpayers participating in the tax amnesty were 974,058, the amount was still small compared to the potential tax in the country. The amount of state revenue from the Tax amnesty is 107 trillion from 1,104.9 total realized tax revenues in 2016. An important point that must be done immediately after the tax amnesty is the administration update related to data and information management with an integrated IT system with all stakeholders, coordination of tax law enforcement through examination, and institutional transformation.
ANALISIS DETERMINAN KECENDERUNGAN KECURANGAN AKUNTANSI DI SEKTOR PUBLIK Avilia Yussy Primadhany; Abriyani Puspaningsih
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): January-June 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i1.19

Abstract

The purpose of this research is to determine the effect of effectiveness of internal control systems, compensation systems, and leadership styles to accounting fraud tendencies in Government sectors. The sampling technique used purposive sampling. Data was collected through questionnaire that given directly to officers from accounting or financing department including heads of financial sub section in Sukoharjo Government office. The data obtained were analyzed by using Statistical Package for Social Sciences (SPSS). The results showed that (1) effectiveness of internal control systems had a negative significant affect to accounting fraud tendencies, (2) compensation systems had not significantly but possitive affect to accounting fraud tendencies, and (3) leadership styles had not significantly but negative affect to accounting fraud tendencies.

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