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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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Perilaku Whistleblowing, Perspektif Theory Of Planned Behavior dengan Gender Sebagai Pemoderasi Yulita Dwi Nuraini; Tantina Haryati
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
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.
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 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.
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
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
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.
Laporan Keuangan “Personal” Berdasarkan SAK EMKM dalam Kacamata Petani Layly Dwi Rohmatunnisa
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
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 to 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 farmers have different personal finance behaviors. 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.
Pengaruh Pengetahuan Investasi, Tingkat Financial Literacy dan Faktor Umur Terhadap Keputusan Investasi Emas Pada Pegadaian SoE Paulina Digta Isu; Maria P. L. Muga; Sarlin P. Nawa Pau; Fransina W. Ballo
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.211

Abstract

This study aims to determine the effect of investment knowledge, level of financial literacy and age factors on individual investment decisions at PT. Pegadaian (Persero) SoE Branch. The Data used in this study were obtained using questionnaires. This study uses a quantitative research approach. The population and sample studied in this study are customers of PT. Pegadaian (Persero) SoE Branch. The sampling method in this study is simple random sampling using Slovin formula that produces 100 respondents. The method used is descriptive statistical analysis technique and using validity testing technique, reliability test, classical assumption test, multiple linear regression and hypothesis test with thehelp of SPSS 25 application. Data collection techniques used using questionnaires, observation and documentation. The results of this study stated that the variables of investment knowledge and the level of financial literacy partially significant effect on individual investment decisions while the variable age factor partially does not affect individual investment decisions.Variables of investment knowledge, level of financial literacy and age factors simultaneously affect individual investment decisions
Job Prospect and Intention on Tax Consultant Profession Ria Sandra Alimbudiono; Aulia Wahyu Wardhani
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.215

Abstract

This study aimed to investigate accounting students' perceptions of job prospects and their intention in becoming tax consultants at University X. This study employed an exploratory qualitative approach. Questionnaires were distributed to all accounting students at University X to determine research participants. Twenty students were willing to engage in this study. The data collection was collected by means of interviews for 40 minutes. The results showed that the majority of students' perceptions of job prospects were influenced by people's opinion, including parents, teachers, siblings, friends, and even family friends. While the remaining was influenced by internet, social media, experience, working place and community’s point of view. Besides, the factor that enhance the students’ intention in becoming tax consultant were the passion on tax consultant profession itself, result expectation, and self-efficacy. Hence for further study, it was advised to investigate the discrepancy in tax application between Java and regions outside of Java island that required actions from relevant authorities.

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