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Sofie Yunida Putri
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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 Independensi dan Kecerdasan Emosional Terhadap Kinerja Audit yang Dimediasi oleh Perilaku Etis Auditor Libriko Yodareditiyo; Endah Susilowati
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.v5i2.191

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 questionnairebased 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 Risk Perception dan Kualitas Informasi Akuntansi Terhadap Keputusan Investasi di Masa Pandemi (Studi Pada Investor di BEI FE UnHasy Tebuireng Jombang) Supriyatna; Rachma Agustina
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.v5i2.207

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.
Pembelajaran Secara Daring atau Luring, Manakah yang Lebih Efektif untuk Mata Kuliah Pengantar Akuntansi? Sofie Yunida Putri; Bayu Rama Laksono
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.v5i2.224

Abstract

Along with the development of learning technology, it also developed. Initially, lectures could only be carried out face-to-face between lecturers and students. However, online lectures are now an alternative method when face-to-face lectures are impossible. This research is a comparative study that compares students’ level of understanding when lectures are held online and carried out offline to find out which is more effective when it is related to the level of understanding obtained by students. Student’s perspective is also one of the considerations in this study, students are asked to fill out a questionnaire regarding their level of understanding to be studied and compared with the stimulus in the form of a Pre-Test, Pre-Test Discussion, and Material Explanation to be studied by students' responses in the form of Post-Test scores before the lecture ends. Class leaders were also interviewed directly to find the right learning methods, especially as new students in the Introduction to Accounting course. The results of the student Pre-Test and Post-Test assessments show that grades when lectures are held offline, are better than grades when lectures are held online. 191 out of 193 students chose offline lectures as more suitable for their understanding, especially in the Introduction to Accounting course. The class president also mentioned connection problems during an interview as the main obstacle when lectures were held online.
PENGARUH KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN PRIBADI Arifiyar Auzar A; Saiful Anwar; Tituk Diah Widajantie
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.110

Abstract

This study wants to understand, test, and prove the impact of personality also gender differences on personal financial planning. This study implements the quantitative approach. The information’s collected in this study is using primary data that collected through questionnaire surveys directly. The sample in this research using 2016 UPN student Accounting department "Veteran" East Java. Sample selection using the incidental sampling method. Data analysis uses partial least square (PLS) which uses SmartPLS 3.2.9 for personality and gender hypothesis. The findings indicate that personality variables were having significant effect on personal financial planning while gender variables had no significant effect on financial planning.
DAMPAK PERUBAHAN PERILAKU KONSUMEN SAAT PANDEMI COVID-19 PADA PENINGKATAN PENJUALAN E-COMMERCE PADA KAB. SUMENEP Istiyanatul Mahbubah; Sofie Yunida Putri
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.119

Abstract

COVID-19 has resulted in various business sectors, especially MSMEs facing far more significant challenges and uncertainties than before, so it is necessary to build greater adaptability through the digitalization process, a challenge for all business sectors to operate efficiently and safely. In addition, one way that can help them maintain efficiency and safe operations during the pandemic is to adopt digitalization or start switching from conventional trading methods to online trading, which is often known as electronic commerce (e-commerce). This spending medium is nothing new. However, due to the limitations and restrictions that existed during the pandemic, consumers tend to experience changes in shopping behaviour, so this will affect the increase in e-commerce business sales. The study aims to identify how the impact of changes in consumer behaviour during the COVID-19 pandemic on increasing sales of e-commerce businesses in Sumenep Regency. This research is quantitative research using SPSS as a test tool. This study concludes that the COVID-19 pandemic has resulted in changes in consumer behaviour that affect the increase in sales of the E-Commerce business in Sumenep Regency, which means that the pandemic has increased income for e-commerce business people when compared to before the COVID-19 pandemic.
PENGARUH LINGKUNGAN KERJA, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI PT. SAMACO Bayu Rama Laksono; Acynthia Ayu Wilasittha
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.117

Abstract

Employee performance occurs due to work and communication environment factors. A comfortable and conducive work environment that supports employees will improve employee performance. Good communication and continuously maintained among fellow colleagues will make them compact and always work together in completing tasks given by the company. Then motivation is also a form of employee encouragement to always be enthusiastic in improving employee performance. A total of 300 employees of PT. Samaco is made into a population and taken as many as 75 respondents. Questionnaires were distributed to respondents, then the results will be analyzed by analyzing multiple linear regression, the t-test and F-test hypotheses. This study found that work environment, communication and motivation variables had a partial and synchronous effect on the work execution variables of PT. Samaco.
KOMPETENSI AUDITOR SYARIAH MODEL KSOC DITINJAU DARI PERSPEKTIF ISLAM Luluk Musfiroh; Dwi Suhartini; Lina Dwi Mayasari
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.135

Abstract

This study aims to analyze the competence of the KSOC model of sharia auditors from an Islamic perspective. The research method used is qualitative research, namely library research. The type of library research used is the study of revelatory texts. The researcher collected Al-Quran verses and hadiths regarding the competency elements of the KSOC model of sharia auditors (knowledge, skills and other characteristics). The results showed that Islam illustrates that the three elements of the KSOC are interrelated with one another. Science in the view of Islam is related to faith. The two of them cannot be separated to obtain a high position before Allah SWT. Faith and knowledge that are constantly honed and applied in carrying out tasks will create skills and expertise. Faith also creates integrity, works hard, a willingness to always learn and develop oneself continuously. When the three of them are put together, it will create a professional sharia auditor.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT LITERASI KEUANGAN MAHASISWA (Studi Kasus pada Mahasiswa Fakultas Ekonomi dan Bisnis UPN “Veteran” Yogyakarta) Tutik Apriyanti; Sri Astuti; Ichsan Setiyo Budi
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.113

Abstract

This study aims to examine the effect of the variables gender, age, GPA, work experience and parental education level on the level of financial literacy of FEB UPN "Veteran" Yogyakarta students. This study used a purposive sampling method. The determination of the sample in this study used to Slovin formula with an error rate of 10% in order to obtain a research sample of 104 respondents at the Faculty of Economics and Business UPN "Veteran" Yogyakarta. The data collection technique in this research is by using a questionnaire. The analysis used is multiple regression analysis using SPSS (Statistical Package for Social Sciense) version 25. The results of this study indicate that the GPA variable and the level of parental education have a positive and significant effect on the level of student financial literacy while the variables gender, age and work experience do not has a positive and significant affect on the level of student financial literacy.
DETERMINAN NIAT MELAKSANAKAN WHISTLEBLOWING INTERNAL PADA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GUBENG Yunita Haripuspita Amir; Hero Priono
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.134

Abstract

Whistleblowing system is designed to report violations or fraud that occur within an organization, however, it is often found that there are various obstacles that can prevent someone to become a whistleblower. A similar phenomenon occurs at the Surabaya Gubeng Pratama Tax Service Office, there are tax employees who are reluctant to carry out internal whistleblowing even though it is not significant. The population in this study is the tax employees who work at KPP Pratama Surabaya Gubeng totaling 109 people. The sampling technique used is simple random sampling, where the minimum sample size is based on Slovin, which is a minimum of 52 samples. This study was analyzed using the Partial Least Square (PLS) approach with the SmartPLS version 2.0.m3. The findings of this study are 1) awareness of employees work independently and carry out main tasks efficiently will encourage tax employees to report these violations to the right person, 2) awareness of employees an active role in increasing work productivity will let management top to find out violations, 3) The higher of employees complies with the rules and professional standards, higher report to supervisor regarding the violation, 4) seriousness of the violation will encourage employees to report the violation to the right person, 5) High or low the status of the violator will not affect the intention to carry out internal whistleblowing will encourage the tax employee to use the reporting channel, and 6) threat of the employees may receive will encourage the employees to use reporting channels.
ANALISIS PENGARUH LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Timur) Tri Maryanti; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.128

Abstract

This research was conducted to determine the effect of locus of control and leadership style on the performance of BPK auditors at the Representative Office of East Java Province. The results of research with the path coefficent Smart PLS test analysis state that locus of control has a significant effect on auditor performance and leadership style also has a significant effect on the performance of BPK auditors at the Representative Office of East Java Province. The result of R-Square (R2) auditor performance is 0.96, which means that the percentage of the influence of locus of control and leadership style on auditor performance is 96%, while the remaining 4% is explained by other variables.

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