About the Journal
BAJ (Behavioral Accounting Journal) is a peer-reviewed scholarly journal that advances research at the intersection of behavioral science and accounting: how human behavior, cognition, and decision-making shape accounting practices, financial reporting, auditing, taxation, and capital market activities. The journal welcomes behavioral accounting research from diverse paradigms, including both mainstream and non-mainstream perspectives, covering financial accounting, taxation, accounting information systems, public sector and non-profit accounting, auditing, managerial accounting, and capital markets.
| JOURNAL INFORMATION: | |
| Full title | BAJ (Behavioral Accounting Journal) |
| e-ISSN | 2615-7004 |
| DOI prefix | 10.33005/baj |
| Publisher | Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia |
| In collaboration with | Indonesian Institute of Accountants, Compartment of Academic Accountants (IAI-KAPd) |
| Frequency | Twice a year: June (January–June) and December (July–December) |
| Language | Indonesian and English |
| Peer review | Double-blind, at least two reviewers per manuscript; the review process usually takes 4–16 weeks |
| Open access and license | All articles are freely available under the Creative Commons Attribution 4.0 International License (CC BY 4.0); authors retain copyright and grant BAJ the right of first publication |
| Research integrity | All submissions are screened for plagiarism and AI-generated writing in line with the journal’s Publication Ethics |
Current Issue
Articles
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Comparative Analysis of NPL and NPF of Consumer Credit on the Financial Performance of Bank BTN and BTN Syariah
DOI :
https://doi.org/10.33005/baj.v9i1.454
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Abstract views: 300 |
PDF downloads: 96
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Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2020-2024
DOI :
https://doi.org/10.33005/baj.v9i1.457
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Abstract views: 211 |
PDF downloads: 93
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Peran Intermediasi Perbankan dalam Mendorong Pertumbuhan Ekonomi Regional di Indonesia
DOI :
https://doi.org/10.33005/baj.v9i1.461
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Abstract views: 464 |
PDF downloads: 251
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Green Accounting and Environmental Performance Through Material Flow Cost Accounting
DOI :
https://doi.org/10.33005/baj.v9i1.459
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Abstract views: 353 |
PDF downloads: 149
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Faktor-faktor yang Memengaruhi Niat Kepatuhan Pajak (Perspektif Mahasiswa Jurusan Akuntansi Politeknik Negeri Pontianak)
DOI :
https://doi.org/10.33005/baj.v9i1.463
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Abstract views: 312 |
PDF downloads: 196
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Evaluasi Implemetasi Sistem Informasi Akuntansi Siklus Pendapatan dan Pengendalian Internal pada Klinik Komplementer: Studi Kasus Penggunaan Aplikasi Trust Medis
DOI :
https://doi.org/10.33005/baj.v9i1.460
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Abstract views: 304 |
PDF downloads: 101











