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Behavioral Accounting Journal

baj
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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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PENERAPAN SISTEM TRANSAKSI NON TUNAI TERHADAP AKUNTABILITAS KINERJA MANAJERIAL Ashari Lintang Yudhanti
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Successfully of performance is determined by the effectiveness and efficiency of an organization's managerial activities. The performance is a management tool to improve organizational accountability. Non- cash payment transaction system is present to answer the needs of the organization today as an effort to encourage transparency and financial accountability. The purpose of this study is to test the influence of implementation of non-cash transaction system to accountability, accountability effect on managerial performance, influence implementation of non-cash transaction system to managerial performance, and influence of implementation of non-cash transaction system to managerial performance through accountability. The population of this research is the staff of ITS Surabaya who operate the non-cash transaction system, while the sample used is 50 employees, with using probability sampling technique. The data used in this study is the primary data through the distribution of questionnaires to employees. Analysis technique in this research is Partial Least Square (PLS). The results of this study indicate that implementation of non-cash transaction system has a significant effect on accountability, accountability has a significant effect on managerial performance, implementation of non-cash transaction system has significant effect directly on managerial performance, and implementation of non-cash transaction system has significant effect on managerial performance through accountability. thus, the implementation of non-cash transaction system, supports business process on ITS Surabaya so it can more effectively and efficientlySmall and Medium Enterprises (SMEs) have limited resources, therefore it is necessary to mediate not only the understanding of taxation, but can help to develop business management, so that SMEs get the ease of developing the business and will have a positive impact on SME players. Thus taxpayers will respond positively to tax pay compliance. This research will continue the development of SME governance. However, the first year of this study will first see the quality of education and understanding of the taxpayer, with the aim is, to determine the effect of the quality of extension services tax and tax understanding of the taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail, many respondents do not return it, then do it directly collect from the respondent. Data testing is done by Partial Least Square (PLS) method. PLS does not assume any particular distribution for parameter estimation, so no parametric technique is required to test parameters. The result of this research conclude that the quality of service of tax service influence but very low to taxpayer compliance, while the understanding of taxpayer has a significant effect on taxpayer compliance.

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

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.

EKUALISASI PEREDARAN USAHA PADA SPT PPN DAN SPT PPH DAN PERILAKU KEPATUHAN PAJAK INDUSTRI PENGOLAHAN TEMBAKAU (STUDI KASUS PADA PT. XYZ) Yonathan Kristian; Elia Mustikasari
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This research has a purpose to find out how to perform equalization or reconciliation between The Monthly Value Addes Tax Return and Corporate Income Tax Return and taxpayer compliance behavior to record the differences. This research was conducted at the cigarette company that has a different VAT rules with other industries. This research is qualitative research using the case studymethod. The data collection method used isdocumentation and semi structured interviews. The base theory of this research are using tax regulation in Indonesia and the Theory of Planned Behavior to examine how tax managers compliance behavior who represent PT. XYZ to record the diferences of the. The results of this research is a way and new knowledge on how to perform equalization VAT and income tax in the cigarette companies and the differences that were found have been recorded in accordance with what is believed to be comply by PT. XYZ who most influenced by a high tax sanctions.

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
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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) Ardhita Pramesti; Ester Candra Riyandini; David Adechandra Aschedica Pesudo
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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.

DETEKSI FRAUD: QUO VADIS SISTEM PENGENDALIAN INTERNAL PEMERINTAH Taufiqur Rohman; Hamidah Hamidah
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study discusses about how the Government's Internal Supervisory Apparatus understands its role in fraud detection and the Government's Internal Control System. The aim of this study is to find out the extent to which the Government's Internal Supervisory Apparatus understands their role in fraud detection according to the Government's Internal Control System in the Provincial Government "XYZ". This research is a descriptive qualitative study. The results showed that APIP's understanding was very diverse and many of them did not understand their role in fraud detection and prevention. It is also similar with the Government's Internal Control System associated with the APIP role. The condition that becomes the common thread is not yet the functioning of the early warning system for efforts to eradicate corruption in this country.

ANALISIS CSR DAN GCG TERHADAP KINERJA KEUANGAN DENGAN ISO STANDAR SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN YANG LISTING DI LQ45) Widia Wahyuningrum
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to test Corporate Social Responsibility and Good Corporate Governance on the company's financial performance, testing the effect of ISO on company performance. This type of research is quantitative research. Through this research the researcher tries to test the financial performance of the company that is listing in LQ 45 which is influenced by Corporate Social Responsibility, Good Corporate Governance, and ISO Standard 14001. The results showed that GCG had a significant effect on Tobins Q, so that it can be interpreted that companies that implement GCG can help companies improve their financial performance. CSR has no significant effect on Tobins Q. It can be interpreted that CSR focuses more on the problems that might arise on the external company and does not have a direct influence on financial performance. GCG has a significant effect on ISO, this can be interpreted when companies that implement GCG and are accompanied by obtaining ISO certification, will be able to help each other in creating good governance for the company. CSR has no significant effect on ISO. It can be interpreted that companies that implement CSR have no influence on the ISO certification that the company has. ISO has an effect on Tobins Q. It can be interpreted that companies that have ISO certification can have a positive effect on the company's financial performance.

ANALISIS HUBUNGAN STRATEGI BISNIS, MODEL PENGUKURAN KINERJA, KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA INDEKS ISLAM JAKARTA) Eko Hariyanto
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to obtain empirical evidence about the relationship between corporate strategy, performance measurement model, company performance and value of the firm. The research subjects are companies that have gone public and entered the Jakarta Islamic Index in 2013 until 2017. The number of samples in this study were 30 companies. By using path analysis in analyzing data, it is known that the results of this study, it can be concluded that value of the firm is directly influenced by the variable corporate performance and performance measurement model. The cost leader strategic variable influences the corporate performance and performance measurement model variables, while the product deferencial strategic directly influences corporate performance. It is hoped that this research will be used as a basis for decision making about the company's strategy and its performance measurement model.

STUDI EMPIRIS THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI MAHASISWA MENJADI AKUNTAN Dhani Vyrdha Anggraita Putri
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to analyze Theory of Planned Behavior influencing students' intention to be accountants, where subjective norms, attitudes, and behavioral perceptions can be useful for understanding various behaviors that can influence their decisions. Besides, a state defense behavior also supports the behavior of accountants. This type of research is quantitative research with an approach from Theory of Planned Behavior that is related to the intention of students to become accountants. The type of data used is primary data, which collected by distributing questionnaires to the Postgraduate students of UPN "Veteran" East Java. The analysis technique used in this study is to use the PLS (Partial Least Square) approach. The results showed that the Theory of Planned Behavior proved to influence the intention of students to become accountants, thus it can be said that the UPN "Veteran" East Java graduate students have high confidence in being accountants and tend to have high intentions to become accountants.

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Sofie Yunida Putri

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Jl. Raya Rungkut Madya, Gunung Anyar, 60294, Surabaya

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Jawa timur

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Home Page

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Contact Name Sofie Yunida Putri

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Editorial Address Jl. Raya Rungkut Madya, Gunung Anyar, 60294, Surabaya

Location Kota surabaya, Jawa timur INDONESIA

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Contact Name
Sofie Yunida Putri

Contact Email
sofie.yunida.ak@upnjatim.ac.id

Phone
-

Journal Mail Official
baj@upnjatim.ac.id

Editorial Address
Jl. Raya Rungkut Madya, Gunung Anyar, 60294, Surabaya

Location
Kota surabaya,

Jawa timur

INDONESIA