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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 168 Documents
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ANALISIS KEBIJAKAN PENGAMPUNAN PAJAK (STUDI WAJIB PAJAK BADAN DAN ORANG PRIBADI KOTA SURABAYA) Siska Yulia Weny
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.27

Abstract

Tax are the most potential source of Indonesia state revenues, tax will be used to development and improvement the economic of people in Indonesia. Many way to get tax revenue they are increasing the number of active taxpayers, increasing of taxpayers obedience. In fact taxpayers try to get a way for avoid tax payment. Tax payers hope there is a policy can solve problems taxation. In 2016 the goverment give taxpayers a policy which can help them, that is Tax Amnesty. The method in this research is qualitative interpretive method with phenomenology approach. collecting information technique in this research use observation, interview, and documentation. Informants in this study are 3 corporate taxpayers and 1 individual taxpayer. The results of this research are taxpayers who use policy of tax amnesty can more understanding about Tax amnesty, many positive impact for taxpayers who use the policy, and Tax Amnesty Policy been able to resolve the problem of taxpayers.
PENGARUH SIFAT KEPRIBADIAN CORE SELF EVALUATIONS DAN MOTIVASI PADA KINERJA AUDITOR (STUDI KASUS PADA BPK RI JAKARTA) Ni Nyoman Sri Rahayu Damayanti; I Made Andika Pradnyana Wistawan
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.31

Abstract

An organization stated their own goals and use it as a work guide for the employees. One aspect that is able to support to achieve it, is the performance of employees. BPK is one of institutions that aims to realize a free State implementation from Corruption Collusion and Nepotism (KKN) (Laws of the Indonesian Republic No. 15 of 2006). In order to realize the goals, a good auditor's performance is needed to detect the fairness of government’ financial statements. Core self-evaluation is one of the characteristics that consists of self-evaluation, their abilities, and control of their abilities. CSE are able to predict individual job performance and satisfaction. Job performance also supported by motivation, both from within or extrinsic. The higher the enthusiasm at work, then these things will contribute positively to its performance. The respondents is 31 BPK RI Jakarta auditors. Data was collected through questionnaires. This research used multiple linear regression and showed that CSE and motivation have a positive effect for auditors’ performance.
AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA ORGANISASI NIRLABA (STUDI PADA GBI AMBARAWA) Arditha Pramesti; Ester Candra Riyandini; David Adechandra Aschedica Pesudo
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.32

Abstract

This study aims to analyze financial accountability practices and internal controls conducted in Church organizations. Accountability practices are divided into 3, namely income, expenditure, and assets and internal control over these three issues. The type of this research is qualitative research. This study uses primary data types through interviews, and secondary data through financial statements. The results of this study indicate that the practice of financial accountability in GBI Organizations. Cipto 3 Ambarawa is sufficient and internal control is relatively loose but does not cause fraud.
ANALISIS ASOSIASI LOVE OF MONEY, IKLIM ETIS ORGANISASI DAN SPIRITUALITAS TERHADAP EARNINGS MANAGEMENT MOTIVATION Nurdiana Kus Hartatik; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.33

Abstract

This study aims to examine the effect of love of money, the organizational climate and workplace spirituality on earnings management conducted by middle and lower level managers in the animal feed processing industry in the East Java region. This study discusses manager’s confidence to do earnings management when in high or low organizational ethical conditions, high or low love of money, and high or low spiritual levels. The results of data analysis processed using PLS 3.0 show that the level of love of money affects managers' confidence to do earnings management, the level of organizational ethical climate does not affect managers' confidence to do earnings management and the spiritual level has a positive effect on managers' confidence in earnings management.
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.
Evolusi Penelitian Accounting Fraud: Analisis Bibliometrik Musfiroh, Luluk; Lina Dwi Mayasari; Dwi Suhartini
BAJ: Behavioral Accounting Journal Vol. 7 No. 2 (2024): July-December 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i2.342

Abstract

Penelitian ini berfokus pada pengungkapan tren utama dalam publikasi terkait kecurangan akuntansi, dengan pendekatan yang mencakup pemetaan sumber jurnal, afiliasi institusi, negara asal, serta bidang studi yang relevan. Penelitian ini menggunakan analisis Bibliometrik menggunakan perangkat lunak VOSviewer dalam menganalisis kata kunci. Data yang dianalisis berasal dari basis data Scopus, yang mencakup total 1.331 dokumen yang diterbitkan selama 2000-2024. Hasilnya penelitian pada periode 2000–2010 berfokus pada regulasi dasar seperti Sarbanes-Oxley Act dan penguatan tata kelola perusahaan. Periode 2011–2015 menyoroti akuntansi forensik dan etika bisnis, sementara pada 2016–2024 berfokus pada perkembangan teknologi seperti Big Data Analytics dan Artificial Intelligence mulai digunakan untuk mendeteksi kecurangan, khususnya di sektor kesehatan, asuransi, dan investasi. Penelitian ini menyoroti pentingnya akuntansi forensik, audit, dan regulasi dalam mendeteksi serta mencegah manipulasi keuangan, dengan fokus pada transparansi dan akuntabilitas laporan keuangan. Namun, pendekatan tradisional masih dominan, sementara pemanfaatan teknologi dan pendekatan multidisiplin masih minim. Oleh karena itu, penelitian di masa depan perlu mengintegrasikan inovasi teknologi dan perspektif lintas sektor untuk memahami kompleksitas fenomena ini secara lebih komprehensif.   Accounting fraud poses a significant threat to financial integrity and organizational governance. Despite the rapid growth of research on accounting fraud since 2000, gaps remain in understanding this phenomenon, particularly in specific sectors and through multidisciplinary approaches. This study focuses on uncovering key trends in publications related to accounting fraud, utilizing a mapping approach that includes journal sources, institutional affiliations, countries of origin, and relevant fields of study. This research employs bibliometric analysis by evaluating keyword usage patterns through co-occurrence analysis. The analyzed data is sourced from the Scopus database, having undergone a series of selection processes, comprising a total of 1,331 documents published between 2000 and 2024. Research on accounting fraud from 2000 to 2024 highlights the importance of forensic accounting, auditing, and advanced regulations in detecting and preventing financial manipulation, with a focus on the healthcare, insurance, and commercial sectors to ensure transparency, accountability, and financial reporting integrity. However, research on accounting fraud during this period remains limited to traditional approaches and certain fields, with minimal utilization of advanced technologies and multidisciplinary approaches to understand the complexity of this phenomenon across various sectors.

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