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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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PENGARUH EKSTENSIFIKASI PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI Andyta Novasari; Dyah Ratnawati
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This research aims to find out what the impact of tax extensification, the level of compliance of taxpayers, and tax audits of income tax receipts (PPh) Personal Taxpayers. The focus of this research is KPP Pratama Surabaya Pabean Cantikan in year 2016 to 2018. The classification of this study is quantitative research. The sample used 36 data with using secondary data. The technique of determining the sample using boring sampling. The data research method of this study is multiple linear regression analysis using SPSS. The outcome from this research is the tax extensification and the level of compliance of taxpayers do not have an impact on the income taxpayers (PPh) of individual taxpayers, but tax audit has an impact on income tax receipts (PPh) of individual taxpayers.

PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Saiful Anwar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This research was conducted for knowing the influence of motor vehicle tax bleaching program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testing in this research used multiple linear regression in SPSS 23. The analysis results show that motor vehicle tax bleaching program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.

ANALISIS EMPIRIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI Wiwi Idawati; Shella Rachma Putri
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The purpose of this research is to examine the influence of work experience and audit fees and professional ethics as moderating variables on audit quality. This research is important to do again because of the inconsistency of the results of previous research and the increasing demands of users of financial reports for quality audit reports. Sampling was conducted using simple random sampling method with a sample size of 50 auditors from 17 public accounting firms in South Jakarta. The collection method uses a questionnaire method that is distributed to respondents. The data analysis technique of this research is using multiple regression analysis and moderation regression analysis. The results showed that work experience had an effect on audit quality while audit fees had no effect on audit quality. Professional ethics do not moderate work experience on audit quality, but professional ethics do moderate and weaken audit fees on audit quality. Work experience and audit fees simultaneously affect audit quality.

TINJAUAN INSENTIF PPh BAGI SDM DI BIDANG KESEHATAN DALAM MASA PANDEMI VIRUS COVID-19 Irawan Purwo Aji
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

In the time of the Covid-19 virus pandemic, human health resources are essential to treating patients or communities affected by the virus. In a form of appreciation for their work, Governments provide income tax incentives on income received by human resources or taxpayers working in the field of health, especially those dealing with patients or communities affected by the Covid-19 virus. There are some forms or schemes of tax incentives that are taxpayers receive. This research goal wants to study and explore what forms of incentives taxpayers receive. The study will provide a simulation of incentives that taxpayers will receive. Thus, taxpayers that treat patients or communities affected by the Covid-19 virus can understand the application and accounting of income tax incentives it receives.

IMPLEMENTASI PSAK 107 MELALUI PELAYANAN GADAI EMAS SYARIAH PADA BANK SYARIAH MANDIRI SURABAYA Siti Mahmudah
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Sharia banking from time to time has experienced an increase in both the number of customers and savings or financing products. An example of a sharia banking product is the Sharia gold pawn which is implemented by Bank Syariah Mandiri Surabaya. Gold is jewelry that has a high resale value, even if the value decreases, it doesn't drop too much. Gold can be in the form of necklaces, rings, bracelets, pendants and so on with different carats and weights. Gold pawning is a process for obtaining loan funds using economical and valuable items as collateral. If later the payment is paid, the goods will be returned in full, for this purpose maintenance costs are required, namely ujroh, which is paid every 4 months. To carry out a Sharia gold pawn, an ijarah contract is used, which is a trial fee or maintenance service fee because the party receiving the pawn is responsible for the existence of the goods being pawned. Service at Bank Syariah Mandiri Surabaya is very fast, straightforward, friendly, and has clear information about the financing we take.

MENGIDENTIFIKASI PERAN TEORI DAN KARAKTERISTIK PERUSAHAAN YANG DAPAT MEMPENGARUHI PENGUNGKAPAN CSR Nufaisa Nufaisa; Binti Shofiatul Jannah
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Corporate Social Responsibility (CSR) is a part of corporate business social activities as an effort to bring good impact on environmental issues. Information regarding social activities, both economic also non-economic, has attracted the attention of users of financial reports. The disclosure of corporate social responsibility to the public is still voluntary. The theoretical development of CSR is stakeholder theory and legitimacy theory. Both of these theories come from a political economy perspective which explains the motivation for social disclosure. Stakeholder theory try to clarify the credentials of stakeholders. Meanwhile, the legitimacy theory explains that voluntary disclosure is component of the legitimacy process. The disclosure of corporate social responsibility can also be influenced by company characteristics, such as firm size, profitability, company profile, the number of the board of commissioners, leverage, ownership structure, business age, company size, growth and industrial type. This paper aims to explain the motivation for CSR disclosure from a theoretical perspective and identify company characteristics that can influence CSR disclosure.

PERILAKU KEUANGAN KELUARGA DENGAN PENDEKATAN SAKINAH FINANCE DALAM MEWUJUDKAN STABILITAS SISTEM KEUANGAN Eny Latifah; Invony Dwi Aprilisanda
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin Muslimin; Fajar Syaiful Akbar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.

PENGARUH KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN PRIBADI Arifiyar Auzar A; Saiful Anwar; Tituk Diah Widajantie
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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”.

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
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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.

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Home Page

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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