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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 7 Documents
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Search results for , issue "Vol. 2 No. 2 (2019): Behavioral Accounting Journal" : 7 Documents clear
PERSEPSI MAHASISWA AKUNTANSI DALAM MEMILIH KARIR SEBAGAI AKUNTAN PUBLIK PADA UNIVERSITAS NUSANTARA PGRI KEDIRI Sa’dullah
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The aim of this research is to test the accounting students’ perception in choosing a career as a public accountant in university of Nusantara PGRI Kediri.This research is based on quantitative used survey method. Technique of collecting data is conducted by interview, questionnaire and observation. Technique of analyzing data in this research used Partial Least Square (PLS).The research findings showed that financial appreciation, professional training, social value, working environment, job vacancy, family and personality has influenced in choosing a career as a public accountant. The result showed that many factors influenced someone in choosing a career as a public accountant.
DIGITAL DISRUPTION: PELUANG ATAU ANCAMAN BAGI EKSISTENSI PROFESI AKUNTAN DI MASA DEPAN Sofie Yunida Putri
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This study aims to examine the impact, both opportunities and threats, of digital disruption on the existence of the accounting profession in the future. This is a qualitative research with a transcendental phenomenology approach, which explores accountants' perspectives related to the digital disruption phenomenon faced by the accounting profession. Data collection was carried out with a semi-structured interview technique of three key informants who worked as educators at UPN "Veteran" Jawa Timur. The impact of digital disruption in this research is the impact of the use of virtual classroom systems on accountant educators and the use of accounting software for accountants. The results of this study indicate that digital disruption has no impact on the existence of the accounting profession as long as the accountant is able to adapt to technological developments. Therefore, to maintain its existence, an accountant must be able to adapt to technological developments and increase his mastery of knowledge.
PENGENDALIAN INTERNAL ATAS SIKLUS PENGELUARAN PADA SEBUAH PERUSAHAAN KONTRAKTOR DI INDONESIA Fina Amaliah Hidayanti
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This study aimed to evaluate the company's internal control implementation of expenditure cycle Standard Operating Procedure (SOP) PT. DWK. This study used an interpretive qualitative approach. This study found the lack of authorization on cash out evidence, disuse of temporary bon documents and drafts,and lack of management commitment in implementing SOP. The results of this study is to provide recommendations on the weaknesses of the implementation of SOP expenditure cycle of PT. DWK. By doing this research, misuse in the application of SOP expenditure cycle are expected can be minimized and prevented, so that the company's resources can be used effectively and efficiently.
KEBIASAAN MENCATAT TRANSAKSI KEUANGAN DAN PENGARUH TINGKAT PENGHASILAN PADA KELUARGA AKUNTAN Danyswara Madyasta
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

Research Objectives to evaluate the habits of household accountants in recording family finances, because basically they have skills in terms of financial recording and reporting. This study uses a qualitative approach with several family accountant informants, both those who have habits and those who do not keep records of family finances. The results showed that family accountants who were not accustomed to recording family finances, often had many sudden and urgent family needs. They assume without doing the recording and analysis of perceived family financial budget more effectively, while the family accountant who initially make a habit of financial records of the family are accustomed to anymore because there is an increase in family income.
PENGARUH PENGALAMAN AUDITOR, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT DENGAN AUDIT JUDGEMENT SEBAGAI VARIABEL MODERATING Kiki Putri Dwi Novianti
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This study aims to analyze the effect of auditor experience, professionalism and independence influencing audit assessment, which also aims to analyze audit assessments to strengthen auditor experience, professionalism, and independence of the accuracy of audit results. This type of research is quantitative research. The sample in this study was 75 respondents who were calculated using the Slovin formula. The data source of this research is an auditor who works in a public accounting firm in Surabaya. Data collection techniques using a questionnaire taken by drawing. Test the hypothesis by comparing the results of the path coefficient with the T-table with the Partial Least Square (PLS) approach. The results showed that the influence of auditor experience, professionalism, and independence influences the accuracy of opinion results. Audit judgment strengthens experience and independence influences the accuracy of opinion results, while audit judgment does not affect the strengthening of professionalism regarding the accuracy in providing audit opinion.
PENGARUH PEMAHAMAN DAMPAK KORUPSI TERHADAP MINAT MASYARAKAT SEBAGAI CITIZEN CONTROL Saadah; Syakieb Arsalan; Dini Verdania Latif
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

Corruption is defined as "misuse of public office for personal gain". This definition leads to corruption being concentrated in the hands of the elite. Corruption interferes with governance practices, reducing public funds available to support economic growth programs, in turn, will reduce public trust in the government. To prevent corruption, the government develops e-government. The implementation of e-government aims to enable the government to provide information on the administration of government activities in a transparent and accountable manner and to make it easier for the public to access this information. With the ease of access, it is expected that the community can participate in overseeing the government activities as citizen control. The interest of the community as citizen control can also be influenced by people's understanding of the impact of corruption. If the public is aware of losses due to corruption, the community will be encouraged to monitor the government carefully. This study aims to determine the effect of understanding the impact of corruption on community interest as citizen control. This research is an explanatory research. Sample in this study are residents of the city of Bandung. The results of the study indicate that understanding the impact of corruption by the public has an effect on people's interest as citizen control.
AKUNTAN BERJIWA BELA NEGARA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR) Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The purpose of this study is to analyze the factors that influence the learning process in the undergraduate programn Accounting department of "Veteran" UPN East Java in forming an accountant with the spirit of defending the country. Higher education has a very important role in developing the ability of individuals to be more insightful in science, technology, and the formation of good character. For this reason, effective learning models need to be developed in the campus environment, namely integrated learning models at the level of study programs by optimizing hard skills and soft skills in the learning process. The research method used is qualitative research with a phenomenological approach. The results of this study are there are still factors that can influence the learning process so that it becomes an obstacle in realizing learning outcomes to produce superior graduates with defending the country character. For this reason, in eliminating and reducing academic cheating, it requires learning methods of the Student Teams-Achievement Divisions (STAD) model to optimize hard skills and soft skills in forming a nation-wide accountant.

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