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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 8 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2020): July-December 2020" : 8 Documents clear
PERILAKU KEUANGAN KELUARGA DENGAN PENDEKATAN SAKINAH FINANCE DALAM MEWUJUDKAN STABILITAS SISTEM KEUANGAN Eny Latifah; Invony Dwi Aprilisanda
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.108

Abstract

This study aims to determine the financial behavior of Muslim families by using the sakinah finance approach which specifically creates the stability of the internal family financial system and in general creates the financial stability of the State. This research method uses a qualitative approach that is descriptive. This study describes the behavior of Islamic family finance by combining the analysis of interview results and observations obtained from family accounting. The results showed that not all of the Muslim families applied the sakinah finance approach in family financial management so that the family's financial stability was often unstable and triggered debt and made a mortgage on their property.
PENGARUH EKSTENSIFIKASI PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI Andyta Novasari; Dyah Ratnawati
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.102

Abstract

This research aims to find out what the impact of tax extensification, the level of compliance of taxpayers, and tax audits of income tax receipts (PPh) Personal Taxpayers. The focus of this research is KPP Pratama Surabaya Pabean Cantikan in year 2016 to 2018. The classification of this study is quantitative research. The sample used 36 data with using secondary data. The technique of determining the sample using boring sampling. The data research method of this study is multiple linear regression analysis using SPSS. The outcome from this research is the tax extensification and the level of compliance of taxpayers do not have an impact on the income taxpayers (PPh) of individual taxpayers, but tax audit has an impact on income tax receipts (PPh) of individual taxpayers.
PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Saiful Anwar
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.103

Abstract

This research was conducted for knowing the influence of pemutihan motor vehicle tax program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testingt in this research used double linier regression in SPSS 23. The analysis results show that pemutihan motor vehicle tax program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.
ANALISIS EMPIRIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI Wiwi Idawati; Shella Rachma Putri
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.104

Abstract

The purpose of this research is to examine the influence of work experience and audit fees and professional ethics as moderating variables on audit quality. This research is important to do again because of the inconsistency of the results of previous research and the increasing demands of users of financial reports for quality audit reports. Sampling was conducted using simple random sampling method with a sample size of 50 auditors from 17 public accounting firms in South Jakarta. The collection method uses a questionnaire method that is distributed to respondents. The data analysis technique of this research is using multiple regression analysis and moderation regression analysis. The results showed that work experience had an effect on audit quality while audit fees had no effect on audit quality. Professional ethics do not moderate work experience on audit quality, but professional ethics do moderate and weaken audit fees on audit quality. Work experience and audit fees simultaneously affect audit quality.
TINJAUAN INSENTIF PPh BAGI SDM DI BIDANG KESEHATAN DALAM MASA PANDEMI VIRUS COVID-19 Irawan Purwo Aji
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.105

Abstract

In the time of the Covid-19 virus pandemic, human health resources are essential to treating patients or communities affected by the virus. In a form of appreciation for their work, Governments provide income tax incentives on income received by human resources or taxpayers working in the field of health, especially those dealing with patients or communities affected by the Covid-19 virus. There are some forms or schemes of tax incentives that are taxpayers receive. This research goal wants to study and explore what forms of incentives taxpayers receive. The study will provide a simulation of incentives that taxpayers will receive. Thus, taxpayers that treat patients or communities affected by the Covid-19 virus can understand the application and accounting of income tax incentives it receives.
IMPLEMENTASI PSAK 107 MELALUI PELAYANAN GADAI EMAS SYARIAH PADA BANK SYARIAH MANDIRI SURABAYA Siti Mahmudah
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.106

Abstract

Sharia banking from time to time has experienced an increase in both the number of customers and savings or financing products. An example of a sharia banking product is the Sharia gold pawn which is implemented by Bank Syariah Mandiri Surabaya. Gold is jewelry that has a high resale value, even if the value decreases, it doesn't drop too much. Gold can be in the form of necklaces, rings, bracelets, pendants and so on with different carats and weights. Gold pawning is a process for obtaining loan funds using economical and valuable items as collateral. If later the payment is paid, the goods will be returned in full, for this purpose maintenance costs are required, namely ujroh, which is paid every 4 months. To carry out a Sharia gold pawn, an ijarah contract is used, which is a trial fee or maintenance service fee because the party receiving the pawn is responsible for the existence of the goods being pawned. Service at Bank Syariah Mandiri Surabaya is very fast, straightforward, friendly, and has clear information about the financing we take.
MENGIDENTIFIKASI PERAN TEORI DAN KARAKTERISTIK PERUSAHAAN YANG DAPAT MEMPENGARUHI PENGUNGKAPAN CSR Nufaisa; Binti Shofiatul Jannah
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.107

Abstract

Corporate Social Responsibility (CSR) is a part of corporate business social activities as an effort to bring good impact on environmental issues. Information regarding social activities, both economic also non-economic, has attracted the attention of users of financial reports. The disclosure of corporate social responsibility to the public is still voluntary. The theoretical development of CSR is stakeholder theory and legitimacy theory. Both of these theories come from a political economy perspective which explains the motivation for social disclosure. Stakeholder theory try to clarify the credentials of stakeholders. Meanwhile, the legitimacy theory explains that voluntary disclosure is component of the legitimacy process. The disclosure of corporate social responsibility can also be influenced by company characteristics, such as firm size, profitability, company profile, the number of the board of commissioners, leverage, ownership structure, business age, company size, growth and industrial type. This paper aims to explain the motivation for CSR disclosure from a theoretical perspective and identify company characteristics that can influence CSR disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin; Fajar Syaiful Akbar
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.109

Abstract

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.

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