The purpose of this study is mapping out the dysfunctional behavior that occurs in government budgeting cycle , particularly at the stage of budget planning. The study was conducted on 18 proceedings of the Indonesia National Accounting Symposium ( SNA), exploring 1,569 articles and focused in 30 selected public sector accounting articles. Content analysis used to identify psychological, sociological and political aspects related dysfunctional behaviors at the planning stage and ratification. It is found that all of aspects explored coincide in the budget planning stage. Pseudo participation found as a formality involvement in budgeting process. It causes the tendency of moral hazard.Keywords: dysfunctional behaviour, government budget, content analysis http://dx.doi.org/10.20885/jaai.vol19.iss1.art3 AbstrakPenelitian ini bertujuan untuk memetakan perilaku disfungsional yang terjadi pada siklus penganggaran pemerintah, khususnya pada tahap perencanaan anggaran. Penelitian dilakukan pada artikel yang dipublikasikan pada 18 prosiding Simposium Nasional Akuntansi (SNA). Penelitian dilakukan dengan studi literatur pada 1.569 artikel dengan 30 artikel terpilih. Dilakukan analisis konten untuk memetakan dan mengidentifikasi aspek psikologis, sosiologis dan politik terkait perilaku disfungsional pada tahap perencanaan dan ratifikasi. Aspek psikologi, sosiologi, politik dan perilaku disfungsional berhimpitan dalam tahap perencanaan anggaran. Partisipasi anggaran yang melibatkan masyarakat banyak ditemukan sebagai formalitas semu menyebabkan adanya kecenderungan moral hazard.Kata kunci: perilaku disfungsional, pemerintah, analisis konten

Research CAP.M during this time conducted in Indonesia not yet shown the result appropriate with model CA.PM theoretically. This research test by using sample of Price Index of Share ofAttractive and Price Index of Share LQ .45, in .Jakarta Stock Exchange (BEJ).Process this research use the statistical test with the test different two mean, covering alpha, beta and correlation. Result of this research showing, although have used two different proxy sample in the reality get the same result that is less support the model CA.PM theoretically. Most of all research expresses that theory or model the CA.PM still difficult to be proved although is true there is result of research supporting it. The result which supporting is only became of the certain research period in the market which efficient.Contribution of examination with the model CAPM in Jakarta Stock Exchange (BEJ), which using two different correlation proxy sample in the reality give the different result that is at the correlation between alpha and beta. This research also give the contribution at investor that if the market active and efficient they will not get abnormal return, because all investor have the same information go together internal and external emitten. So that the price that happened in Stock have mirrored actual cost.

The purpose of this study to determine the extent of accounting conformity of financing in KJKS BMT Bina Ummat Sejahtera Paciran Lamongan as the owner of the funds with SFAS No. 105. This research method with qualitative approach that is interpretive, where enterprise data is analyzed and compared with the concepts and theories to produce systems and methods of good decision making. Method of data validity using triangulation techniques. Research results mudharabah accounting treatment applied by KJKS can be said to be in accordance with SFAS 105, the suitability contained in the recognition, measurement and presentation, but in the disclosure of accounting is not appropriate because there is no disclosure of the allowance, and the recognition of gains is still calculated with projected results due to constraints financing members who are not able to present the books to the owner.

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