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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 148 Documents

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KINERJA AUDITOR PEREMPUAN DITINJAU DARI KOMPLEKSITAS TUGAS DAN KOMITMEN ORGANISASI Sri Hastuti; Rina Moestika; Tamadoy Thamrin
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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

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

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

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.

PENGARUH SPI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI DAN KOMPETENSI SDM SEBAGAI PEMODERASI (STUDI PADA SKPD PROVINSI BALI) Nyoman Angga Pradipa; Budhananda Munidewi
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The purpose of this study is to test the effect of internal control system to financial report quality with organization commitment dan human resources competence as moderating variabel. Using purposive sampling method to distribute the questionnaire, this study collect 42 data from financial department employee. The data were analyzed using Moderated Regression Analysis (MRA), and the results show that organization commitment and human resources competence was able to strenghten the relationship of internal control system and financial report quality.

ANALISIS DETERMINAN KECENDERUNGAN KECURANGAN AKUNTANSI DI SEKTOR PUBLIK Avilia Yussy Primadhany; Abriyani Puspaningsih
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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.

THE ANALYSIS OF THE REGIONAL REPORT QUAILITY (A STUDY IN THE REGIONAL WORK IN LUMAJANG DISTRICT) Tituk Diah Widajantie
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Penelitian ini bertujuan untuk menguji pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah, dan peran audit internal terhadap kualitas laporan keuangan daerah di unit kerja Kabupaten Lumajang. Data primer yang digunakan dalam penelitian ini adalah daftar pertanyaan dalam bentuk kuesioner. Responden dalam penelitian ini adalah kepala keuangan dan staf akuntansi di SKPD. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah responden sebanyak 56 orang yang dipilih menggunakan metode total sampling. Pengujian hipotesis dilakukan dengan teknik analisis regresi linier berganda yang menggunakan program Statistical Package for Social Sciences (SPSS). Hasil penelitian ini menunjukkan bahwa pemahaman tentang akuntansi memiliki pengaruh yang signifikan terhadap kualitas laporan keuangan lokal, pemanfaatan sistem informasi akuntansi regional, dan peran audit internal tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah pada SKPD di Lumajang.

PERSEPSI DOSEN AKUNTANSI TERHADAP PRAKTIK KECURANGAN AKADEMIK PADA UPN “VETERAN” JAWA TIMUR (STUDI PADA PROGDI AKUNTANSI) Invony Dwi Aprilisanda; Indrawati Yuhertiana; Hero Priono
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to explore the perceptions of accounting lecturers on academic fraud in terms of the theory of moral development and the professional code of ethics of lecturers. This study uses qualitative methods with an interpretive approach, using interviews and observation as data collection techniques. The accounting lecturer for ethics courses was chosen as a resource person to obtain his opinions regarding moral values and academic fraudulent activities in the university environment. The findings of this study indicate that the perceptions of accounting lecturers are aligned with the theory of moral development and the professional code of ethics of lecturers, but the problems of the campus internal system are the main problem in fixing cultural culture of deviant behavior. In conclusion, the balance of soft skill and hard skills education must be grown with religious teachings and character by educators.

MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN DAN PRESTASI BELAJAR SISWA TERHADAP PERSEPSI ETIKA PROFESI SISWA Puji Hastuti
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This is a quantitative research which is done to the twelfth class of Accounting competence program of Ten State Vocational High School Surabaya. This research aims at finding out the influence of ethical content in Finance Accounting Teaching and Student’s Learning Achievement to the Student’s Profession Ethical Perception of the twelfth class students of Accounting Competence Program Department of Surabaya Ten State Vocational High School.The sample is taken by using the proportional random sampling technique. The amount of sample is 89 out of 114 students of the twelfth class of Accounting competence program department of Surabaya Ten State Vocational High School students.The Research Instrument Test is done first before taking the data. It covers the validity test and the reliability one. The method of collecting data is documentation and questionnaire. Analysis Prerequisite Test which is done is normality test, multicolonirity test, and heterocedasticity test. The analysis done in this research is doubled linear regression one. The result of the research shows that there is positive and significant influence of ethical content in Finance Accounting Teaching to the student’s profession ethical perception. This is shown by t-count as many as 5.133 with the significant score of 0.000 under the determined significant score standard of 0.05. While student’s learning achievement does not influence significantly to the student’s profession ethical perception. This is shown by t-count as many as 0.765 with the significant score of 0.446 above the determined significant standard as many as 0.05. However, there is positive influence simultaneously of the ethical content in Finance Accounting Teaching and the student’s profession ethical perception.

KOMUNIKASI DUA ARAH DAPAT MERESPON PELAKU UKM DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK Hiras Pasaribu; Asep Saefudin; Alp. Yuwidiantoro
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Small 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 Leas Squar (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.

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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

INDONESIA

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Home Page

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Contact Name Sofie Yunida Putri

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

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Journal Mail Official baj@upnjatim.ac.id

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

Location Kota surabaya, Jawa timur INDONESIA

Abstract

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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