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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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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
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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.

FRAUD DIAMOND THEORY DAN KUALITAS PENGELOLAAN KEUANGAN DENGAN MODERASI SISTEM PENGENDALIAN INTERNAL Evi Yuli Susanti; Gideon Setyo Budiwitjaksono
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Regional financial management is a key element in good governance. The preparation of financial statements based on government accounting standards is a form of quality financial statement management. It can shows the performance of government that always realizes transparency and accountability of local governments. This study aims to examine the effect of fraud diamond theory on the quality of financial management with an internal control system as a moderating variable. This study uses quantitative methods and data samples of 90 employees in the Regional Apparatus Organization (Organisasi Perangkat Daerah – OPD) Malang City, East Java, with a purposive sampling technique based on criteria. Data analysis using Path Analysis techniques. The results showed that pressure, opportunity, rationalization and ability affect the quality of financial management. While the internal control system is not able to strengthen or weaken the influence of pressure, opportunity, rationalization and ability to the quality of financial management.

PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM MEWUJUDKAN AKUNTABILITAS PEMERINTAHAN DESA Dinda Novyasari Maharani; Fajar Syaiful Akbar
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Village development and growth is currently experiencing rapid progress, this is indicated by the large amount of village funds and other sources of village income. Therefore, the government applies Law No. 6 of 2014 concerning Villages as the Village Law in Indonesia. This law requires the village government to hold the community accountable for the state funds that have been used. To realize this responsibility, the central government represented by BPKP developed the application of the village financial system or called SISKEUDES as a village tool in realizing its accountability. The research method used is a qualitative approach. Data obtained by interviews and direct observation techniques in the Village Hall Banjaragung. The results of this study indicate that the existence of SISKEUDES in Banjaragung Village helps the village accountability process to the local government and the community with the existence of village financial reports produced by this application. Banjaragung Village has implemented SISKEUDES which is adjusted to Permendagri No. 20 of 2018 concerning Village Financial Accounting, thus the quality of reporting can be accounted for based on the prevailing village accounting.

PEMBERDAYAAN WANITA DALAM UPAYA MENINGKATKAN EKONOMI RUMAH TANGGA Iin Wijayanti
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study was designed to describe the economic situation of rural households that focus on agricultural land and the role of women in Pangkal Village, Sawoo District. This study uses qualitative data analysis activities carried out in the field and even in conjunction with the process of data conversion in in-depth interviews, data reduction. Conclusions are drawn if the data collected is considered sufficient and considered complete. The number of samples taken from land bag farmers consisted of women who directly worked on the land bags themselves. The results of this study illustrate the economy in Pangkal Village, Sawoo District, with the contribution of land use in Tasen which greatly helps improve the economy of the community, involving the participating government, by providing seed subsidies, fertilizer and rental freedom from the Department of Forestry, so that the community can benefit. In this case the role of women is a double workload. They are able to hoe, irrigate plants, weed grass, provide fertilizer, care for plants, harvest crops and sell them. For them "work as a choice" for the fulfillment of family life needs.

PENGARUH PEMBELAJARAN DARING TERHADAP MINAT BELAJAR MAHASISWA PADA MASA PANDEMIK COVID-19 Syarifah Hikmah Jamil; Invony Dwi Aprilisanda
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Pandemics that hit the world including Indonesia had an impact on all sectors, including the education sector. This has an impact on the introduction of distance learning with an online learning system. Because of this distance system the lecturer is required to be able to convey the course material well to students. This study aims to determine whether online learning carried out by lecturers at INSTIKA and UPN East Java can increase students' interest in studying the courses they take. The sample used in this study were 278 students. The analytical tool used was IBM SPSS Version 21. The results showed that the attitude of internet use, perception, experience, financial condition significantly influenced students' interest in learning. While the ability to learn independently does not have a significant effect on student interest in learning during online lectures.

KUALITAS AUDIT MEMEDIASI KECAKAPAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN F&B YANG TERDAFTAR DI BEI Ogi Wisnu Saputra; Endah Susilowati
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to test and prove managerial skills, company size on earnings management and the effect of audit quality mediate managerial skills and company size on earnings management uses quantitative methods. The population in this study are food and beverage companies listed on the Stock Exchange with a sample of 13 companies. The testing method is done with partial least square which is processed by Smart PLS for Windows Version 3.29. The results of the research conducted showed that managerial skills and company size affect audit quality, while managerial skills and company size do not affect earnings management. Audit quality variables mediate managerial skills and company size on earnings management no effect.

ANALISIS PENDETEKSIAN KECURANGAN PADA LAPORAN KEUANGAN Wiwi Idawati
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The accounting profession is often associated with cases of financial statement fraud. The purpose of this study is to examine the effect of professional ethics, auditor experience, auditor professional skepticism on the detection of auditor fraud. The research method uses associative surveys with quantitative data and Likert scale. The research subjects used auditors from the Public Accounting Firm (KAP) in the Central Jakarta and South Jakarta areas as the population using the simple random sampling method. Unit samples were obtained by 92 respondents from 30 KAP. The analysis technique uses multiple linear regression with SPSS 22. The results of the study prove that professional ethics, auditor experience, and skepticism from auditor professionals have a large impact on detecting fraud in the preparation of financial statements. Future studies can increase the number of samples and add other independent variables that have an effect on the auditor when he sees manipulation in the financial statements.

PENGARUH PENGALAMAN AUDITOR, KOMPETENSI PROFESIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA) Novia Eka Rahmadanty; Muslimin Muslimin
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The research purpose is to determine and empirically test the effect of auditor experience, professional competence, and task complexity on audit judgment. The research using quantitative approach. The research is using population sample of the auditor who works under the Public Accountant Office (KAP) in the Surabaya, which is registered in the IAPI 2019 Directory. Sampling in this research uses probability sampling techniques with a simple random sampling method and a sample of 52 auditors is obtained. The analytical method used is multiple linear regression using data quality tests, normality tests, classic assumption test, and hypothesis testing using SPSS version 23. The results of this study indicate that the auditor's experience, professional competence, and task complexity simultaneously influence on audit judgment. Partially, auditor experience and professional competence has negative and not significantly effect on “audit judgment”. While the “task complexity has a positive and significant effect on audit judgment.

PERENCANAAN PAJAK DALAM UPAYA PENGHEMATAN PAJAK PENGHASILAN KLINIK ABC DI SURABAYA Betsy Ardelia Sony
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Development of a business is also followed by increasing profits. Every profit earned by a company potentially subject to income tax. Some entrepreneurs feel that income tax is an additional cost for businesses so that there are some companies do tax planning. One of the businesses that developed quite rapidly in the last years is the beauty industries. For this reason, the object of this research comes from the beauty business industry, which is an aesthetic clinic. The purpose of this qualitative research is to provide appropriate tax planning recommendations for ABC Clinic’s businesses in Surabaya. Method that used in this research are interview, observation, and document analisys. After all analisys and calculation done during this research, a tax planning that fit to ABC Clinic business characteristics are use appropriate tax rates, minimizing fiscal correction, business segregtion, and avoiding tax audit. This tax plannng strategy can provide income tax savings up to 50% for the company.

DETERMINAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA ATAS TAX EVASION Talita Ayu Sylviana; Santi Rahma Dewi
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This research aims to examine the factors that influence perceptions about the ethics of tax evasion in accounting students. The population in this study were active students of Bachelor degree (S1) 2016 semester 8 of Accounting Studies Program at the Faculty of Business, Law and Social Sciences, Muhammadiyah University, Sidoarjo. This research uses quantitative methods. The sample in this study amounted to 150 semester 8 accounting students who were determined using the Purposive sampling method. The data of this study were sourced from questionnaires distributed to respondents and then analyzed with multiple linear regression analysis.The results showed that the fairness factor had a significant effect on the perception of ethics on tax evasion. Tax system factors have no significant effect on perceptions of ethics on tax evasion. Meanwhile, discrimination has a significant effect on perceptions of ethics on tax evasion.

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Sofie Yunida Putri

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Contact Name Sofie Yunida Putri

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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