Everyday Life of Accounting Disclosure � Exploring Home Accountants� Practices in Indonesia

Wahyudi, Imam

doi:10.33312/ijar.494

Cited by 3 publications

(3 citation statements)

References 33 publications

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“…Praktek pencatatan akuntansi dalam rumah tangga dosen akuntansi masih jarang diteliti. Penelitian Manurung & Sinton (2013) dan (Wahyudi, 2021) meneliti akuntansi rumah tangga pada dosen akuntansi karena dosen akuntansi memiliki pengetahuan akuntansi sehingga ingin mengetahui sejauh mana praktek akuntansi dilakukan pada rumah tangga dosen akuntansi. Penelitian ini meneliti akuntansi rumah tangga pada dosen akuntansi namun pada jenjang vokasi.…”

Section: Pendahuluanunclassified

Akuntansi Rumah Tangga Pada Dosen Vokasi Akuntansi

Wibowo

Wardani²,

Wijanarko³

2023

j-aksi

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Akuntansi rumah tangga merupakan tindakan yang dapat dilakukan dalam mendokumentasikan pemasukan dan pengeluaran rumah tangga yang perlu dicatat. Hasil pencatatan tersebut dapatdigunakan sebagai laporan keuangan untuk pengambilan keputusan investasi, keputusan kredit,maupun keputusan pembelanjaan. Tujuan penelitian ini untuk mengetahui pengaruh perilakumenabung, focus pada pengeluaran, pencadangan dana darurat, pemanfaatan fasilitas kredit, dan ukuran keluarga pada perencanaan keuangan, khususnya di dalam keluarga dan pengaruh dari perencanaan keuangan terhadap akuntansi rumah tangga pada dosen vokasi akuntansi yang sudah menikah. Penelitian ini menggunakan metode survei dan dianalisis dengan analisis regresi. Hasilnya, focus pada pengeluaran berpengaruh positif terhadap perencanaan keuangan keluarga, namun, perilaku menabung, pencadangan dana darurat, pemanfaatan fasilitas kredit, dan ukuran perusahaan tidak berpengaruh terhadap perencanaan keuangan keluarga. Hasil lain pada penelitian ini bahwa perencanaan keuangan keluarga berpengaruh positif terhadap akuntansi rumah tangga.

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Section: Pendahuluanunclassified

Akuntansi Rumah Tangga Pada Dosen Vokasi Akuntansi

Wibowo

Wardani²,

Wijanarko³

2023

j-aksi

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“…It is important to know that knowledge of accounting, budgeting and treasury is not just an activity carried out by companies, trades or the like, but has become a necessity for a household to be able to understand, manage and carry out accounting activities. (Wahyudi, 2021).…”

Section: Introductionmentioning

confidence: 99%

Exploring budgetary accounting practices on the Jaton (Javanese Tondano) eid celebration tradition in Gorontalo

Novia Maharani Putri,

Triyuwono,

Purwanti

2023

IJRBS

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This research aims to reveal the budgeting accounting practices of the Jaton Community in Gorontalo, especially in Reksonegoro village during the Eid Ketupat celebration. Ethnomethodology is used by researchers as a research method to explore and study how humans perceive and carry out daily activities in social reality. The results of the research concluded that the Jaton Family's budgeting accounting practices during Eid Ketupat celebrations were carried out in three ways: (1) estimating the budget based on previous year's expenditure, (2) estimating the budget based on the frequency of the number of guests, and (3) estimating the budget based on nominal savings. In optimizing the budget, it is revealed that there is a role for household accounting in it. Matombol-tombolan (mutual cooperation) household accounting practices are reflected in (a) the mutual cooperation attitude between husband and wife in combining income, (b) the mutual cooperation attitude between family members in preparing the ketupat tradition so that it can be carried out efficiently and effectively, and (c) the attitude of mutual cooperation between neighbors of the Jaton community to cover each other's shortcomings during the ketupat tradition. The values that underlie accounting practices carried out in the Ketupat celebration tradition are: Amanah (Trustworthy), Maslahah, Adil (Fair) and Loyal; which can be shortened into a word namely; AMAL (Charity).

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“…In fact, undergraduate students need a discussion on household accounting badly, considering their age. More ironically, due to the professional public perspective, the majority of household accounting discussions have been contaminated by the logic of corporate accounting, that the discussion does not go far beyond discussing financial problems (Dewi, Suputra, Sudana, & Gayatri, 2022;Ramlugun, Ramdhony, & Poornima, 2016;Tamanni & Mukhlisin, 2018;Wahyudi, 2021;Yuliana, Setiawan, & Auliyah, 2020). Indeed, households have economic activities such as production, consumption, and conflict area, and all these are not paid for (Hirway, 2015), and twenty percent of energy consumption in the world also comes from households (Chen, Wu, Guo, Meng, & Li, 2019), but that doesn't mean that one has to be trapped with the way of thinking regarding efficiency and effectiveness adopted by companies.…”

Section: Introductionmentioning

confidence: 99%

Islamic household accounting: romance discussion in accounting curriculum

Septyan

Triyuwono

Rosidi

et al. 2022

JIAFR

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Purpose - This study aims to formulate an Islamic household accounting model that should be part of the accounting curriculum.Method - The method used is grounded theory in constructivism. The first step is self-consciousness, then consideration of participants, followed by data collection, coding, and theory building. Data were collected from 22 informants, 19 of whom were already married whose educational background is in accounting and who were employed in accounting-related positions.Result - The results show that households consider that household accounting needs to be included in the formal accounting curriculum, while most of the heads of the household see it as not mandatory. Discussion revolves around household life, how love springs in the household all the way through, as well as an argument that household accounting must be put as a subject (of curriculum). It is also noted that communication in households must cover both material and spiritual aspects in order to pursue true happiness (a serenity state of a household or sakinah).Implication - Practically, household discussion in classrooms is mandatory for accounting students; this discussion serves as a foothold on how to lead a household life all the way through. Theoretically, for accountants, a household is a life priority in order to shape a better civilization.Originality - This topic of romance in the accounting curriculum has never been specifically addressed in classrooms of undergraduate accounting programs.

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Everyday Life of Accounting Disclosure � Exploring Home Accountants� Practices in Indonesia

Cited by 3 publications

References 33 publications

Akuntansi Rumah Tangga Pada Dosen Vokasi Akuntansi

Akuntansi Rumah Tangga Pada Dosen Vokasi Akuntansi

Exploring budgetary accounting practices on the Jaton (Javanese Tondano) eid celebration tradition in Gorontalo

Islamic household accounting: romance discussion in accounting curriculum

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