BEHAVIORAL ACCOUNTING: THE BEHAVIORAL IMPACT OF FISHERIES SOCIAL ASSISTANCE RECIPIENTS OF ARU ISLANDS REGENCY WITH A PLANNED BEHAVIOR THEORY APPROACH

This study aims to determine how the impact of accounting behavior related financial attitudes, literacy, and experience recipients fisheries social assistance funds Aru Islands Regency Government using Theory Planned Behavior (TPB) on fishermen groups. The method in this is qualitative descriptive research with a phenomenological approach, approach methods trying understand meaning various events human interactions certain situations. results suggest that literature, can be drivers continuation theory reasoned action required by limitations original model which limited humans will control behavior. contribution good Planning develop managing finances groups so reporting fund accountability has value systematized nature report Government.