Behavioral Accounting Aspects in Profit Planning and Budgeting

Authors

  • Devi Romauli Br Sitanggang Universitas Muhammadiyah Riau
  • Naomi Putri Sion Silaban Universitas Muhammadiyah Riau
  • Pasca Apriyanti Universitas Muhammadiyah Riau
  • Putri Megawati Universitas Muhammadiyah Riau
  • Nanda Suryadi Universitas Islam Negeri Sultan Syarif Kasim Riau

DOI:

https://doi.org/10.37385/raj.v3i2.3175

Keywords:

Behavioral Aspect, Profit Planning, Budget

Abstract

The behavioral aspect of the budget relates to the human behavior involved when the budget is prepared and implemented. This study aims to determine the aspects that exist in profit planning and budgeting and also to find out about how it is applied to the theoretical system in behavioral accounting. In conducting this research, the writer uses a descriptive method. Descriptive research is a research method that describes the characteristics of the population or phenomenon being studied. The results of this study are that we are able to understand aspects of behavioral accounting in profit planning and budgeting.

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Published

2023-08-28

How to Cite

Sitanggang, D. R. B., Silaban, N. P. S., Apriyanti, P., Megawati, P., & Suryadi, N. (2023). Behavioral Accounting Aspects in Profit Planning and Budgeting . Research in Accounting Journal (RAJ), 4(2), 40–48. https://doi.org/10.37385/raj.v3i2.3175