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This study aims to understand behavioral considerations in decision-making regarding business equipment procurement at UMKM Sido Maju Marsudi. This research applies a qualitative method with a case study approach. Primary data were collected through semi-structured interviews with the business owner. The findings reveal that equipment procurement decisions are not solely influenced by economic rationality but also by behavioral factors such as intuition, experience, and social values. The business owner balances financial benefits with non-financial satisfaction, including customer trust, product quality, and maintaining the traditional identity of “roti kering jadul.” The decision-making process is simple, experience-based, and guided by social recommendations, reflecting bounded rationality. Evaluations are carried out informally by observing production outcomes and customer feedback. This study concludes that behavioral and experiential aspects play a crucial role in shaping adaptive and sustainable business decisions among micro and small enterprises

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, yet they still face challenges, particularly in maintaining financial records and reporting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Abata Galleries MSME, as the partner in this activity, previously did not have a structured financial recording system, thus requiring technology-based assistance. This training activity aims to strengthen financial literacy and bookkeeping skills through the use of the KASIU mobile application based on SAK EMKM. The methods applied included a pre-test, material presentation, hands-on practice with the application, a post-test, and an evaluative discussion. The results of the activity indicate a significant improvement in participants’ understanding of SAK EMKM as well as their skills in preparing financial reports in accordance with the standards using the KASIU application. Participants who previously had no knowledge of SAK EMKM are now able to comprehend and implement standardized financial recording. This activity also fostered behavioral changes, particularly the awareness of the importance of maintaining structured daily records, thereby supporting transparency, accountability, and business sustainability.

A single paragraph, maximum 250 words. Abstract content must contain (1) an overview of the object This study aims to identify and analyze various behavioral finance factors that influence investment decisions, especially among the younger generation and individuals who invest. The method used is the Systematic Literature Review (SLR) with data sources from Google Scholar in the period 2020 to 2024. The focus of this study is on factors such as regret aversion, mental accounting, illusion of control, and overconfidence. The results of research from various journals show that these psychological factors have a significant, although varying, influence on investment decisions. Some studies confirm the strong influence of these factors, while others provide different results. Therefore, it is very important for investors and policy makers to understand these dynamics in order to improve the quality of investment decision making.

The low level of financial literacy and the consumptive behavioral patterns among Indonesian youth represent a critical challenge in preparing the younger generation to face the complexities of the modern economy. Therefore, training in basic financial record-keeping serves as a strategic step in enhancing students' financial literacy, particularly at the secondary education level. This community service activity aims to improve the understanding and provide practical skills to students of MAN 2 Parepare in simple financial record-keeping. The goal is to enable students to manage personal finances and school-based entrepreneurial activities in a more orderly and responsible manner. The implementation method involved several stages, including preparation, training execution, and evaluation. The results indicated an increase in students' understanding of basic accounting concepts, the importance of financial recording, and their ability to prepare simple financial statements. This training has contributed to fostering students’ administrative discipline and financial awareness from an early age, enhancing youth financial literacy, and equipping them with essential skills for future financial independence.

This study aims to evaluate the factors influencing the adoption of digital banking among Generation Z in Bandar Lampung using the UTAUT2 model. The research employs a quantitative approach, with purposive sampling as the sampling technique. Data analysis is conducted using SmartPLS 4.0 with the PLS-SEM method. Primary data for this study was collected through an online survey via Google Forms, involving a total sample of 312 respondents. The findings indicate that performance expectancy, effort expectancy, price value, hedonic motivation, and trust positively influence behavioral intention. Meanwhile, the variables found to affect use behavior are facilitating conditions, habit, and behavioral intention. Furthermore, this study reveals that social influence does not have an effect on behavioral intention.

The aim of this research is to find out whether behavioral accounting has an effect on employee performance at KSP Kopdit Pintu Air Rotat. The data used in this research uses primary data where primary data collection is carried out by distributing questionnaires to employees of KSP Kopdit Pintu Air Rotat. The sampling technique used in this research is probability sampling using the Simple Random Sampling Technique method, namely sampling is carried out randomly without paying attention to strata in the population so that the number of samples obtained in this research is 43 employees of the Main Branch of KSP Kopdit Pintu Air Rotat. The data collection process was carried out by distributing questionnaires to respondents. Where the research instrument uses a Likert scale. The data analysis method uses simple linear regression analysis with the help of the SPSS program. The results of this research show that behavioral accounting variables have a significant effect on employee performance at KSP Kopdit Pintu Air Rotat. This can be seen from the results of the partial test (t test) with a significant value of 0.001 ≤ 0.005. The results of this research are also supported by the results of descriptive analysis of variables, the average score of the behavioral accounting variable is 83.13%, while the average score of the employee performance variable is 79.41%.

This research aims to determine the behavior that arises from MSME actors regarding the existence of accounting science and its application, this is because there are still many MSMEs who do not understand what accounting is and what accounting is like. This research was conducted in Kota Baru Subdistrict by examining several MSME actors in Kota Baru Subdistrict who are members of it. Researchers use a qualitative approach with the type of research, namely descriptive. Qualitative research is research that produces written or verbal data from a person or observed behavior, and the technique for collecting the data is using observation, interviews and documentation. The results of this research show that the behavior given by MSME actors in response to the existence of accounting knowledge and its application in the business world results in MSME actors already knowing the existence of accounting science, but there are still MSMEs who do not understand what accounting is.

Behavioral economics has highlighted how cognitive biases influence financial decisionmaking, often leading to suboptimal outcomes. This paper explores the impact of behavioral biases such as overconfidence, loss aversion, and herding behavior on accounting and economic forecasting. By reviewing empirical evidence from market behavior, the study assesses how these biases affect financial reporting, auditing practices, and economic predictions. The paper concludes with recommendations for accountants and economists to incorporate behavioral insights into their practices to improve decisionmaking and forecasting accuracy.

Ethics in accounting is a fundamental aspect in the world of accounting, involving moral principles and values that accountants must adhere to in carrying out their responsibilities. Beyond technical aspects such as compliance with accounting standards, ethical considerations also encompass behavioral aspects involving interactions with colleagues, superiors, and clients. The implementation of behavioral aspects in accounting ethics significantly influences employee performance. Accountants who apply moral principles and positive values in their work affect their interactions with others, building good relationships with colleagues, superiors, and clients. This enhances team collaboration, effective communication, and wise conflict resolution. This research purpose to uncover the impact of the implementation of behavior aspects in accounting ethics on employee performance, in line with research issues related to investigate the result of these aspects on employee performance.

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

Inventory is one of the factors that play an important role in an entity can be in the form of goods available. This study aims to determine the application of merchandise inventory accounting in terms of recording, appraisal, measuring, presenting and disclosing CVs. Vita Permai, whether it is in accordance with PSAK No. 14. This type of research is qualitative descriptive research while the data collection techniques used are interviews, observations, and documentation. The informant of this study is Supervisor CV. Vita Permai, Treasurer, and Administration CV. Vita Permai. The data analysis uses informal methods of observation in which the author has determined the behavioral indicators to be observed from the data subject. The results of research on CV. Vita Permai Bolawolon is an inventory recording system used using physical methods, and FIFO (First In First Out) assessment methods. The analysis of the application of inventory accounting is not in accordance with PSAK No. 14, because based on the research that the author conducted, deficiencies were still found.

This purpose of this study is to analyze the role of behavioral accounting in addressing organizational performance at PT Indofood, a leading food and beverage company in Indonesia. Behavioral accounting focuses on understanding and influencing the behavior of individuals within an organization to improve performance. The study explores the application of behavioral accounting techniques and their impact on the overall performance of PT Indofood. By examining the relationship between behavior and organizational outcomes, this analysis provides insights into the effectiveness of behavioral accounting in enhancing performance and achieving organizational goals. The findings highlight the importance of integrating behavioral accounting practices in PT Indofood's management strategies to foster a positive work environment, enhance employee motivation, and ultimately improve organizational performance

This research aims to examine the influence of factors that influence accounting students' interest in obtaining Chartered Accountant (CA) certification. Behavioral Decision Theory based on the belief, preference and constraint model is used to explain the influence of capabilities, environmental factor, socio-cultural factor, preference, and constraint faced on accounting students' interest in obtaining CA certification. Gender and GPA variables are used as control variables. The population in this research is active Bachelor of Accounting students who come from state/private universities in Bali, Indonesia. The sample determination method uses a nonprobability sampling method with a purposive sampling technique. Data collection in this research used a survey method by distributing questionnaires with a sample size of 86 respondents. The data analysis techniques used are logistic regression analysis and multiple linear regression analysis. The results of data analysis show that capabilities have a positive effect on accounting students' interest in obtaining CA certification.

The behavior of investment decisions began to attract the attention of academics internationally. This study was conducted to investigate the effect of behavioral finance by applied variable overconfidence, representativeness, mental accounting, loss aversion and herding on investment decisions. The total sample collected and used in the study amounted to 203 respondents in Batam City and analyze using multiple linear regression method. The result showed that  overconfidence, mental accounting, and herding have a significant positive effect on investment decisions, while the representativeness and loss aversion variables doesn’t affect investment decisions.

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.