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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 6 Documents
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Search results for , issue "Vol. 3 No. 1 (2020): January-June 2020" : 6 Documents clear
PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM MEWUJUDKAN AKUNTABILITAS PEMERINTAHAN DESA Dinda Novyasari Maharani; Fajar Syaiful Akbar
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.55

Abstract

Village development and growth is currently experiencing rapid progress, this is indicated by the large amount of village funds and other sources of village income. Therefore, the government applies Law No. 6 of 2014 concerning Villages as the Village Law in Indonesia. This law requires the village government to hold the community accountable for the state funds that have been used. To realize this responsibility, the central government represented by BPKP developed the application of the village financial system or called SISKEUDES as a village tool in realizing its accountability. The research method used is a qualitative approach. Data obtained by interviews and direct observation techniques in the Village Hall Banjaragung. The results of this study indicate that the existence of SISKEUDES in Banjaragung Village helps the village accountability process to the local government and the community with the existence of village financial reports produced by this application. Banjaragung Village has implemented SISKEUDES which is adjusted to Permendagri No. 20 of 2018 concerning Village Financial Accounting, thus the quality of reporting can be accounted for based on the prevailing village accounting.
PEMBERDAYAAN WANITA DALAM UPAYA MENINGKATKAN EKONOMI RUMAH TANGGA Iin Wijayanti
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.56

Abstract

This study was designed to describe the economic situation of rural households that focus on agricultural land and the role of women in Pangkal Village, Sawoo District. This study uses qualitative data analysis activities carried out in the field and even in conjunction with the process of data conversion in in-depth interviews, data reduction. Conclusions are drawn if the data collected is considered sufficient and considered complete. The number of samples taken from land bag farmers consisted of women who directly worked on the land bags themselves. The results of this study illustrate the economy in Pangkal Village, Sawoo District, with the contribution of land use in Tasen which greatly helps improve the economy of the community, involving the participating government, by providing seed subsidies, fertilizer and rental freedom from the Department of Forestry, so that the community can benefit. In this case the role of women is a double workload. They are able to hoe, irrigate plants, weed grass, provide fertilizer, care for plants, harvest crops and sell them. For them "work as a choice" for the fulfillment of family life needs.
PENGARUH PEMBELAJARAN DARING TERHADAP MINAT BELAJAR MAHASISWA PADA MASA PANDEMIK COVID-19 Syarifah Hikmah Jamil; Invony Dwi Aprilisanda
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.57

Abstract

Pandemics that hit the world including Indonesia had an impact on all sectors, including the Education sector. This has an impact with the introduction of distance learning with an online learning system. Because of this distance system the lecturer is required to be able to convey the course material well to students. This study aims to determine whether online learning carried out by lecturers at INSTIKA and UPN East Java can increase students' interest in studying the courses they tidake. The sample used in this study were 278 students. The analytical tool used was IBM SPSS Version 21. The results showed that the attitude of internet use, perception, experience, financial condition significantly influenced students' interest in learning. While the ability to learn independently does not have a significant effect on student interest in learning during online lectures.
KUALITAS AUDIT MEMEDIASI KECAKAPAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN F&B YANG TERDAFTAR DI BEI Ogi Wisnu Saputra; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.58

Abstract

This study aims to test and prove managerial skills, company size on earnings management and the effect of audit quality mediate managerial skills and company size on earnings management uses quantitative methods. The population in this study are food and beverage companies listed on the Stock Exchange with a sample of 13 companies. The testing method is done with partial least square which is processed by Smart PLS for Windows Version 3.29. The results of the research conducted showed that managerial skills and company size affect audit quality, while managerial skills and company size do not affect earnings management. Audit quality variables mediate managerial skills and company size on earnings management no effect.
ANALISIS PENDETEKSIAN KECURANGAN PADA LAPORAN KEUANGAN Wiwi Idawati
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.60

Abstract

The accounting profession is often associated with cases of financial statement fraud. The purpose of this study is to examine the effect of professional ethics, auditor experience, auditor professional skepticism on the detection of auditor fraud. The research method uses associative surveys with quantitative data and Likert scale. The research subjects used auditors from the Public Accounting Firm (KAP) in the Central Jakarta and South Jakarta areas as the population using the simple random sampling method. Unit samples were obtained by 92 respondents from 30 KAP. The analysis technique uses multiple linear regression with SPSS 22. The results of the study prove that professional ethics, auditor experience, and skepticism from auditor professionals have a large impact in detecting fraud in the preparation of financial statements. Future studies can increase the number of samples and add other independent variables that have an effect on the auditor when he sees manipulation in the financial statements.
PENGARUH PENGALAMAN AUDITOR, KOMPETENSI PROFESIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA) Novia Eka Rahmadanty; Muslimin
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.61

Abstract

The research purpose is to determine and empirically test the effect of auditor experiene, professional competence, and task complexity on audit judgment. The research using quantitative approach. The research is using population sample of the auditor who works under the Public Accountant Office (KAP) in the Surabaya, which is registered in the IAPI 2019 Directory. Sampling in this research uses probability sampling techniques with a simple random sampling method and a sample of 52 auditors is obtained. The analytical method used is multiple linear regression using data quality tests, normality tests, classic assumption test, and hypothesis testing using SPSS version 23. The results of this study indicate that the auditor's experience, professional competence, and task complexity simultaneously influence on audit judgment. Partially, auditor experience and professional competence has negative and not significantly effect on “audit judgment”. While the “task complexity has a positive and significant effect on audit judgment.

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