Mental Accounting dengan Memaknai Kondisi Keuangan Mahasiswa Pasca Pandemi Covid-19

Abstract

The outbreak of the Covid-19 pandemic has had a negative impact on the economic development of society. This has also affected the financial condition of all sectors of the population. Students are one of those who can be categorized as consumers, who tend to spend money excessively and need to adjust their lifestyle in managing their finances. This study aims to investigate how students can understand their financial condition before and after the Covid-19 pandemic through a mental accounting-based thinking. Using a descriptive qualitative method, this research analyzes based on a phenomenological study of students and experiences the change in financial condition after the pandemic that has occurred in Pontianak. The information collection in this research uses interview sessions and observes the informants' life aspects through social media. Through the survey conducted, the results of the research show that the phenomenon before and after Covid-19 related to students treating their financial condition and decision-making from the income received. Students experience the beneficial influence in their financial allocation thoughts by applying mental accounting. By implementing mental accounting, students can have better thoughts about how to manage their finances after the Covid-19 pandemic.

Determinants of Taxpayer Compliance in MSMEs registered at KPP Pratama Karawang Utara

“…MSMEs taxpayers registered at KPP Pratama Karawang Utara have recorded their finances, making it easier for them to calculate their taxes. The findings of this study support the Theory of Planned Behavior, which states that "mental accounting" is an attitude toward behavior that affects a person's ability to predict and assess the results of financial management decisions (Ardimansyah et al, 2023). When someone has a positive outlook and feels responsible for their actions, they are more likely to comply with tax regulations (Nugroho et al, 2022).…”

“…Compliance in fulfilling their obligations is more likely to occur for Taxpayers who know and understand the relevant regulations (Milleniasofianti & Djoko wahyudi, 2022). In accordance with the theory of planned behavior, mental accounting is related to attitudes towards behavior (attitude aged behavior) where mental accounting influences a person in determining and assessing the possibilities that will occur as a result of making financial management decisions (Ardimansyah et al, 2023).Individuals are more likely to comply with tax regulations if they have a positive view and feel they have some kind of control over their tax avoidance behavior (Ad Qisthon, 2021). (Nik Amah et al, 2023) use the idea of planned behavior to argue that taxpayers' trustworthiness is correlated with their sense of agency.…”

“…MSME taxpayer compliance is significantly influenced by the tax literacy level of the taxpayer (Kumala & Junaidi, 2021). (Ardimansyah et al, 2023). The term "mental accounting" is used to describe the way taxpayers mentally deduct state contributions (taxes) from their gross income (Ad Qisthon, 2021).…”

Mental Accounting dan Problematika Pola Perilaku Keuangan Working Student: Berhasil Atau Gagalkah?

“…Sebagai seorang mahasiswa, tugas utama yang wajib dilakukan adalah melakukan kegiatan ilmiah selama belajar di perguruan tinggi, berpartisipasi di dalamnya dan dapat menyelesaikannya tepat waktu (Hidayah, 2016) Salah satu aspek yang bisa memengaruhi kemampuan mahasiswa dalam mengatur keuangan adalah pola pikir mental accounting. Melalui penerapan mental accounting, mahasiswa mengalami efek positif pada alokasi keuangannya sendiri dan melalui penerapan mental accounting, siswa dapat berpikir lebih baik tentang pengelolaan keuangan (Yulindisti & Ginting, 2023).…”