Behavioral aspects and their effect on the implementation of the regional financial accounting system of bojonegoro regency

Tsania Fitriana and Anis Wulandari and Nurul Kompyurini (2022) Behavioral aspects and their effect on the implementation of the regional financial accounting system of bojonegoro regency. Journal of Governance, Taxation, and Auditing, 1 (1): 5. pp. 28-38. ISSN 2830-6392

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Government Accounting Standards are the primary components of local government accounting policies in recognition, measurement, presentation, and disclosure. Personality is one of the most critical factors in determining a person's mindset, taste, and behavior patterns in dealing with different situations. Government employees can implement the accounting system well with a pleasing personality. The financial position of the Bojonegoro Regency Government as of December 31, 2018, and budget realization, changes in the excess budget balance, operations, cash flows, and changes in equity for the year ended on that date are by the "Government Accounting Standards." This research aimed to know how the organization's behavioral aspects affect the region's financial accounting system (case studies on BPKAD Bojonegoro Region East Java). An organization's behavioral aspects are drawn from the psychological and social aspects of attitudes, motivations, emotions, perceptions, and personality. This research type is qualitatively analyzed with a statistical aid Smart PLS 3.0. Collection methods are being obtained through direct colonization at the BPKAD office in Bojonegoro. Sample retrieval techniques using purposive sampling and nonprobability sampling methods match the criteria. The total number of employees fits the criteria of 40. This research suggests that emotions, perception, and personality influence the region's application of the financial accounting system. In comparison, attitude and motivation do not affect the region's financial accounting system.

Item Type: Article
Uncontrolled Keywords: Aspects of organizational behavior, Regional application financial accounting system, Psychology, Social psychology
Subjects: Economics and Business > Domestic Commerce, Marketing, & Economics
Economics and Business > Banking & Finance
Depositing User: - Een Rohaeni
Date Deposited: 09 Jun 2023 05:36
Last Modified: 09 Jun 2023 07:43

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