Behavioral Aspects and Their Effect on The Implementation Of The Regional Financial Accounting System Of Bojonegoro Regency

Authors

  • Tsania FITRIANA Trunojoyo University, Madura, Indonesia
  • Anis WULANDARI Trunojoyo University, Madura, Indonesia
  • Nurul KOMPYURINI Universitas Trunojoyo, Madura, Indonesia

DOI:

https://doi.org/10.38142/jogta.v1i1.390

Keywords:

Aspects of Organizational Behavior, Regional Application Financial Accounting System, Psychology, Social Psychology

Abstract

ABSTRACT

 

This research aimed to know how the organization’s behavioral aspects affect the region’s application financial accounting system (case studies on BPKAD Bojonegoro Region East Java). Organization’s behavioral aspects are draw from the psychological and social psychological aspects of attitudes, motivations, emotions, perception, and personality. This type of research is a qualitative analysed with a statistical aid Smart PLS 3.0. Collection methods are being obtained through direct colonisation at the BPKAD office in Bojonegoro. Sample retrieval techniques using purposive sampling with nonprobability sampling methods that match the criteria. The total number of employees fit the criteria of 40. This reseach suggests that emotions, perception, and personality influence region’s application financial accounting system. Whereas attitude and motivation do not affect the region’s application financial accounting system.

Keywords: Aspects of organizational behavior, regional application financial accounting system, psyhchology, social psychology

References

Akay, E. M., Poputra, A. T., & Kalalo, M. Y. B. (2016). Analisis Aspek Keperilakuan Terhadap Penerapan Sistem Akuntansi Persediaan Pada PT. Surya Wenang Indah Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1), 688–697.Ajzen. (1991). The Theory of Planned Behavior Organizational Behavior and Human Decision Processes. Organizational Behavior and Human Decision Processes, 50(2), 179–211.

Halim, A., & Kusufi, M. S. (2016). Teori, Konsep, dan Aplikasi Akuntansi Sektor Publik. Salemba Empat.

Kurniyanti, & Tingkas. (2019). Analisis Aspek Keperilakuan Terhadaap Penerapan Sistem Akuntansi Persedian Barang Pada Koperasi Primkop Kartika Dadaha Yodha Yonif Mekanis 521/DY Kediri. Skripsi tidak diterbitkan.

Kusumasari, B., Putrianti, S. D., & Allo, E. L. (2015). Akuntabilitas. Lembaga Administrasi Negara Republik Indonesia.

Lubis, A. I. (2010). Akuntansi Keperilakuan (2nd ed.). Salemba Empat.

Mahendra, D., dan Santosa, J., (2020). Pengaruh Sistem Informasi Akuntansi, Pengembangan Sumber Daya Manusia Terhadap Pengendalian Intern dan Laporan Keuangan yang Handal. Jurnal Akuntansi 21(71), 32–39. http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1007

Marantika, E., Poputra, A., & Kalalo, M. (2016). Analisis Aspek Keperilakuan Terhadap Penerapan Sistem Akuntansi Persediaan Pada PT . Surya Wenang Indah Manado Behavioral Aspect Analysis Toward the Application of Inventory Accounting System. Emba, 4(1), 688–697.

Mogontha, W., Nangoi, G. B., & Gerungai, N. (2017). Analisis Pengaruh Aspek Keperilakuan Terhadap Sistem Akuntansi (Studi Kasus Pada Pt. Sinar Galesong Prima Di Manado). Going Concern?: Jurnal Riset Akuntansi, 12(2), 1055–1062. https://doi.org/10.32400/gc.12.2.18532.2017

Ngo, B., Rofingatun, S., & Sanggenafa, M. A. (2019). Analisis Pengaruh Aspek Keperilakuan Terhadap Penggunaan Sistem Akuntansi. Jurnal Akuntansi Dan Keuangan Daerah, 14, 2.

Oktaviani, S. C., Mahsuni, A. W., & Afifudin. (2020). Pengaruh Faktor Keperilakuan Terhadap Kegunaan Sistem Keuangan Akuntansi Daerah Di Kota Malang. E-Jra, 09(02), 30–46.

Robbins, S. P., & Jugde, A. T. (2011). Organizational Behavior (14th ed.). Pearson Education.

Sya’baniah, S. I., Saryono, O., & Herlina, E. (2019). Pegawai Rekapitulasi Hasil Penilaian Disiplin dan Prestasi Kerja Pegawai Nilai Capaian Kinerja Frekuensi Ketererlambatan / bulan. Business Manajemenr and Entrepreneurship Journal, 1, 162–177.

Yabbar, R., & Hamzah, A. (2015). Akuntansi Pemerintah Berbasis Akrual. Penerbit Pustak.

Downloads

Published

2022-07-31