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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. 5 No. 1 (2022): January-June 2022" : 5 Documents clear
Whistleblowing System, Gaya Kepemimpinan, Digitalisasi, Budaya Organisasi dan Fungsi Audit Internal Terhadap Perencanaan Strategis Gatot Wahyu Nugroho; Nurmala Ahmar
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i1.162

Abstract

This study aims to determine the effect of the Whistleblowing System, Leadership Style, Digitalization, Organizational Culture and Internal Audit Functions on Strategic Planning. This study uses a review of various literatures on Strategic Planning available in various electronic databases. The use of electronic databases is carried out by entering keywords, namely "Whistleblowing System", "Leadership", "Digitalization", "Organizational Culture", "Internal Audit Function", and "Strategic Planning". The results of the literature review show that the Whistleblowing System has an effect on preventing fraud that can hinder the achievement of the strategic plans. Leadership style affects the achievement of strategic plans if the leader is able to motivate his employees. Digitalization is able to help achieve strategic plans by utilizing technology for operational and marketing convenience and accountability. Organizational culture is able to make individuals committed to helping the achievement of strategic plans. The Internal audit function also helps oversee the organization's operations so that strategic planning can be realized.
Pengaruh Budaya dan Profesionalisme Pada Efektifitas Auditor Internal Pemerintah (Studi Pada Inspektorat di Madura) Febrianto Dwi Saputro; Alexander Anggono
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i1.141

Abstract

This study is conducted to examine the impact of ‘ewuh pakewuh’, competence, ethics, and independence of auditor towards the effectiveness implementation of internal audit particularly in inspectorates located at Madura island. The research method employed in this study is a quantitative approach. Data used in this research is primary data by dissemination of questionaires to the inspectorates’ employee. Using purposive sampling to choose the sample and then using multiple linear regression to analyzed, sample of this study is fifty inspectorates’ employee and after data processing, the findings of this research signify that competence and independence significantly affect to the effectiveness of governmental internal audit, especially internal audit in inspectorate in Madura. Meanwhile, ‘ewuh pakewuh’ culture and ethics do not affect the effectiveness implementation of internal audit, especially in inspectoratein Madura. Furthermore, this study offers novelty from cultural perspective applied as analytical tools of statistical findings, i.e. Theory of attitude and behaviour, and the role theory.
Dampak Program Insentif, Umpan Balik dan Reputasi Pemimpin Terhadap Kinerja Tugas Lisa Martiah Nila Puspita; Dian Priskilla Rischa
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.156

Abstract

This experimental study aims to examine the impact of incentive programs, feedback, and leader reputation on task performance using methods from goal setting and style theory and behavioral theory. The experimental design used was a 2x2 factorial between subjects. Participants are Accounting students of the Faculty of Economics and Commerce, Bengkulu University in 2016 and 2017 who are taking the Management Control System course. Participants' decisions were made through a simple random sampling procedure. In this study, 3 hypotheses were tested using the independent sample analysis T-Test method and the other 3 hypotheses were tested using Two Ways ANOVA (Analysis of Variance). The results of this study indicate that: incentive programs, responsiveness and reputation of community leaders have a significant effect on performance. Similarly, the interaction between the two variables, participants with tax incentives loading and intentional feedback, gave better performance results than participants with fixed tax constructs and subjective feedback, participants with tax incentives passed and Top leadership reputation gave results on performance. than participants with fixed value stimuli and low leader reputation, and participants with unconditional feedback and high leader reputation performed better on task performance than participants with high feedback. the title and name of the leader is below. These results support the goal setting hypothesis. (Goal Setting Theory), so you can see how set goals affect task completion. This study can also be a useful scientific study to support curriculum and development activities in the field of accounting, particularly management control systems (MSS), and as a useful tool for single-face research.
Pengungkapan Corporate Social Responsibility, Narsisme Direktur Utama dan Manajemen Laba Putri Dwi Aprilia Nur Khasanah; Indra Wijaya Kusuma
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i1.181

Abstract

This research has a purpose to explain the relationship of corporate social responsibility (CSR) disclosure and earnings management. In addition, this research explains another factor, CEO narcissism for affecting the relationship. This study uses regression analysis with 398 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2018 as samples by using purposive sampling. Data collection method uses documentation technique for secondary data in Osiris and hand collecting. The results proved that disclosure of corporate social responsibility has a positive correlation with earnings management. The higher the corporate social responsibility disclosure, the higher the level of earnings management intensity. This result provides that it is stronger for companies with narcissism CEOs. This research has a contribution as a literature reference for corporate governance and behavior in company. This research uses GRI as corporate social responsibility indicator. For further research, it can be used a more comprehensive measurement to explain the relation between organization culture and company type.
Persepsi Mahasiswa dalam Pembelajaran Daring Mata Kuliah Akuntansi di Perguruan Tinggi Indonesia Avi Sunani; Ulfa Puspa Wanti Widodo; RM Syah Arief Atmaja Wijaya
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i1.180

Abstract

The distance learning method using online technology media has become one of the most possible alternative ways during the pandemic. The purpose of this study is to analyze students' perceptions of online learning in accounting courses. There are three aspects that are the focus of this research, namely aspects of teaching materials, teaching methodology and soft skills. This research using descriptive statistical methods. The sample of this study was 140 accounting students at state universities and private universities in Indonesia. The results of this study found that from the aspect of teaching material, most accounting students perceived the theoretical concepts of the material taught to be relevant to current conditions and could be clearly understood. In the aspect of teaching methodology, the majority of accounting students perceive the online learning process as effective and easily accessible. They also like and have the opportunity to ask the lecturer. From the aspect of soft skills, most accounting students perceive that online learning can increase learning independence, interaction with other lecturers and students, and adaptation to technology. However, the majority of accounting students feel that online learning has not been able to improve their discipline and honesty.

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