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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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PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI SURABAYA Muslimin Muslimin
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.287 KB) | DOI: 10.33005/baj.v4i2.147

Abstract

Tax compliance is the attitude or action of a taxpayer who is obedient to taxation provisions based on the applicable laws. The goals of this research were to prove “the effect of understanding, awareness, and tax sanctions on individual taxpayer compliance who conducts online business activities in Surabaya”. The applied method is using “a quantitative method”. The sample in this research were “taxpayers who do online business” where the whole amount of sample is 100 respondents. The determination of that sample is using “the Probability sampling technique with the Simple Random Sampling technique”. The data collection technique used a mail survey. The findings of this research showed how “the individual taxpayers who do online business in Surabaya” have a high level of compliance when tax sanctions are actually applied. However, on the other hand, the research results have not provided evidence that the level of understanding and awareness of taxes can increase the level of compliance in paying taxes. For this reason, the recommendation that can be given to the tax authorities is that tax sanctions must be strictly implemented so that taxpayers become more obedient.
PENGARUH INTERNET FINANCIAL REPORTING, TINGKAT PENGUNGKAPAN INFORMASI BERBASIS WEBSITE, DAN JUMLAH SAHAM BEREDAR TERHADAP FREKUENSI PERDAGANGAN SAHAM Erna Sulistyowati; Meidy Tiara Nur Sausan; Faluthia Fitri Puspaningrum
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.706 KB) | DOI: 10.33005/baj.v4i2.151

Abstract

The objectives of this study are: (1) to prove, test, empirically and analyze the impact of Internet Financial Reporting on Stock Trading Frequency, (2) to prove, test, empirically and analyze the impact of the Website-Based Information Disclosure Level on Stock Trading Frequency, (3) Testing, proving, by empirical means and analyzing the impact of the Number of Outstanding Shares on the Trading Frequency of Shares. This study uses quantitative methods using secondary data taken from the company's website and the IDX through www.idx.co.id in 2016-2018. In this study, we will use data analysis techniques with multiple linear regression with the help of SmartPLS 3.29. The results of this study show that (1) "Internet Financial Reporting" has no effect on Stock Trading Frequency, (2) Website-Based Information Disclosure has no effect on Stock Trading Frequency, (3) Number of Outstanding Shares has no effect on Stock Trading Frequency. The implications of this research are paying attention to financial information in the company that is listed through the website then investors can predict future financial performance and prospects and can make decisions related to investment decision making, by uploading and updating information owned by the company can provide education to the public. users and prosper the company. The high and low level of disclosure of company website information will have a small impact on the impact of disclosure on investor decisions. In addition, taking into account factors other than the number of outstanding shares, such as fundamental factors and stock prices, can attract investors to invest in the company, because basically investors in buying shares must choose liquid shares.
STUDI PERILAKU BERDASARKAN PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI APARATUR PENGELOLA DANA DESA DAN KOMITMEN ORGANISASI TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA Tituk Diah Widjantie
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.256 KB) | DOI: 10.33005/baj.v4i2.154

Abstract

Penelitian ini bertujuan untuk mengidentifikasi, menguji dan mendemonstrasikan manfaat pelibatan masyarakat, potensi perangkat pengelolaan keuangan daerah, dan komitmen organisasi yang bertanggung jawab dalam pengelolaan APBD di Kabupaten Tarik. Kajian ini mencakup beberapa pendekatan. Populasi dalam penelitian ini bertempat tinggal di Kecamatan Tarik dan desa-desa sekitarnya. Metode Intentional Sampling digunakan dalam pemilihan model dengan mengambil sampel sebanyak 96 partisipan. Teori tersebut diuji dengan menggunakan serangkaian metode analisis horizontal, yang sebelumnya dilakukan pengujian data positif, nilai statik, dan pengukuran statik menggunakan SPSS 24. Hasil penelitian menunjukkan bahwa keragaman partisipasi masyarakat dan kapasitas perangkat pemerintah daerah mempengaruhi tanggung jawab. pengelolaan keuangan daerah, apabila berbagai komitmen kelembagaan tidak mempengaruhi kewajiban pengelolaan keuangan daerah. Kata kunci: Partisipasi Masyarakat, Kompetensi Aparatur, Komitmen Organisasi, Akuntabilitas Pengelolaan Alokasi Dana Desa
PENGARUH LITERASI KEUANGAN, KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN KELUARGA DI POLITEKNIK PELAYARAN SURABAYA Rizky Indra Pradita
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.318 KB) | DOI: 10.33005/baj.v4i2.155

Abstract

This research is to gain an understanding, to test, and to prove the influence of financial literacy, personality and gender differences on family financial planning. This study applies a "quantitative approach". The information obtained in this study uses “primary data” collected through a questionnaire survey. The sample in this study was "Surabaya Polytechnic Employees". Sample selection using incidental sampling method. Data analysis used validity test, reliability test and multiple linear regression with SPSS 23 application. The findings showed that financial literacy partially had a negative effect on Family Financial Planning at the Surabaya Shipping Polytechnic. Personality and gender differences partially have a positive effect on Family Financial Planning at the Surabaya Shipping Polytechnic. Simultaneously there is an influence of financial literacy, personality and gender differences on family financial planning at the Surabaya Shipping Polytechnic. Keywords: financial literacy, personality, gender differences, family financial planning
Laporan Keuangan “Personal” Berdasarkan SAK EMKM dalam Kacamata Petani Layly Dwi Rohmatunnisa'
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.138

Abstract

The purpose of this research is dig up information about the practice and how the understanding of farmers that in case it also works as a trader of fertilizer semi- organic about the recording of financial businesses farmer after a given training management and finance by a team of Program Partnership People who do by one of the lecturers at the State University in Indonesia. Analysis of the behavior of personal finance at farmer and trader of fertilizer and its relationship with the difference output reports finances that they produce. With Hermeneutic Intensionalism, this study concludes that there are different personal finance behaviors among farmers. The first considers that financial reporting is very difficult and only for macro entities. Second , financial reports are considered to be troublesome so that the recording process is only wishful thinking. Meaning that the third was reported finances only be incidental, by thus making of statements finance if dibutukan alone .
Perilaku Whistleblowing, Perspektif Theory Of Planned Behavior dengan Gender Sebagai Pemoderasi Yulita Dwi Nuraini; Tantina Haryati
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.166

Abstract

This study aims to test and analyze empirically the effect of attitudes, subjective norms, and behavioral control on the intention to commit whistleblowing moderated by gender using the theory of planned behavior. This research uses a quantitative approach. The population of this research is students of the Accounting Department, Faculty of Economics and Business, Airlangga University batch 2016. The samples obtained are 100 accounting students at Airlangga University Class of 2016. The data of this study are primary data obtained by distributing questionnaires directly to respondents. The analytical technique used in this research is Partial Least Square (PLS) using SmartPLS 2.0. The results of the study prove that Airlangga University students majoring in Accounting have the intention of whistleblowing in Airlangga University students who are supported by good ethical behavior but are still afraid to do so.. Behavioral control can increase the intention to do whistleblowing, while subjective norms have not contributed, while only the gender variable can strengthen the attitude of students to carry out whistleblowing intentions and female students are more daring to become whistleblowers.
Analisis Independensi dan Kecerdasan Emosional Terhadap Kinerja Auditor yang Dimediasi oleh Perilaku Etis Auditor Libriko Yodareditiyo; Endah Susilowati
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.191

Abstract

The performance of the auditors is currently under scrutiny from all quarters. The recent incident of the BPK auditors has caused public suspicion and doubt about the performance of the BPK. Therefore, the purpose of this study is to empirically discover and analyze the impact of independence and emotional intelligence on audit performance, which is moderated by the ethical behaviour of the pemeriksas of the Supreme Audit Office of the Republic of Indonesia (East Java Province Representative). The target population of this study is up to 165 auditors of the BPK RI representative in East Java. The sampling technique used was purposive sampling, i.e., sampling by specific criteria. Based on pre-defined criteria, the sample size was calculated so that 105 auditors were included in the study. The type of data used in the study was raw data. The data collection conducted by the researcher was done using a questionnaire-based survey method. Data were processed by partial least squares (PLS) analysis using SMART PLS software. The results obtained showed that independence and emotional intelligence have a positive and significant impact on auditor ethical behaviour, while auditors’ ethical behaviour, independence and emotional intelligence have a positive and significant impact on audit performance, and auditors’ behavioural ethics as a mediating variable mediates the relationship between the variables. Thus, all the proposed hypotheses can be accepted.
Pengaruh Program Pemutihan, SAMSAT Keliling, Tingkat Pendapatan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Kantor Bersama SAMSAT Magetan) Fita Ristiana; Khusnatul Zulfa Wafirotin; Nursayidatul Muntiah
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.204

Abstract

Taxes are the largest source of revenue in Indonesia. In this modern era, motorized vehicles are needed to support the implementation of community mobility, therefore the number of motorized vehicles continues to increase, one of which is in Magetan. From 2018 to 2020 the frequency of motorized vehicles in Magetan continues to increase. Even though the frequency of motorized vehicles in Magetan is getting higher, there are still tax objects that are not/unpaid. A total of 29,230 tax objects are still owed in Magetan. The government continues to try to maximize regional revenues. The purpose of this research is to examine the effect of the whitening program, mobile SAMSAT, income level, and tax sanctions simultaneously or partially on the compliance of motorized vehicle taxpayers in SAMSAT Magetan simultaneously or partially. The population that the researchers set was taxpayers in SAMSAT Magetan. Determination of the sample using non-probability sampling technique and incidental sampling (accidental sampling). The type of data is primary data. Determination of sample size using the slovin formula then obtained the results of 100 samples. The results explain partially and simultaneously (simultaneous) the tax exemption program, SAMSAT roving, income levels, and tax sanctions that positively and significantly affect the compliance of motorized vehicle taxpayers.
Pengaruh Risk Perception dan Kualitas Informasi Akuntansi Terhadap Keputusan Investasi di Masa Pandemi (Studi pada Investor GI BEI FE UNHASY Tebuireng Jombang) Supriyatna Supriyatna; Rachma Agustina
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.207

Abstract

This study aims to determine the Risk Perception and Quality of Accounting Information on Investment Decisions for Investors at the Investment Gallery of the Indonesia Stock Exchange, Faculty of Economics, Hasyim Asy'ari University, Tebuireng Jombang. The method used in this study is a quantitative research method. The population in this study were 34 respondents. The sampling technique is using a saturated sample technique that makes the entire population as a sample. The results of the study show that: (1) Risk perception of investors in the Indonesia Stock Exchange Investment Gallery, Faculty of Economics, Hasyim Asy'ari University, has no influence on investment decisions during the pandemic, (2) Quality of accounting information on investors in the Indonesia Stock Exchange Investment Gallery, Faculty of Economics, University Hasyim Asy'ari has an influence on investment decisions during the pandemic.
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.

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