Household accounting during the COVID-19 pandemic in phenomenology perspective
Keywords:
COVID-19, financial management, household accounting, pandemic crisis, phenomenologyAbstract
The purpose of this research is to find out the role of household accounting in financial management and how the awareness, knowledge and readiness of a family in facing the COVID-19 pandemic crisis. This study uses a phenomenological approach to describe phenomena in the form of the same life experiences experienced by a number of people regarding the application of household accounting during the COVID-19 pandemic crisis. The themes found show that the application of household accounting has maximum benefits if it is applied in managing family finances before the COVID-19 pandemic occurs. If the application of household accounting is done well, it will avoid the difficulties of the COVID-19 pandemic crisis. Practically, the application of household accounting is something that must be considered and applied before and during the COVID-19 pandemic crisis. This research provides an overview of howthe role of household accounting if it was implemented before the COVID-19 pandemic occurred and what benefits would a family receive if implementing household accounting before and during the COVID-19 pandemic.
Downloads
References
Adeniyi, S. I., & Ojuye, T. E. (2021). Family Attributes And Household Accounting In Ogun State, Nigeria. Journal of Academic Research in Economics, 13(2).
Al Kholilah, N., & Iramani, R. (2013). Studi financial management behavior pada masyarakat surabaya. Journal of Business and Banking, 3(1), 69-80.
Amori, H. (2021). Linguistics for language learning and research. Macrolinguistics and Microlinguistics, 2(1), 28–36. Retrieved from https://mami.nyc/index.php/journal/article/view/13
Ananda, R., Fadhilaturrahmi, F., & Hanafi, I. (2021). Dampak Pandemi Covid-19 terhadap Pembelajaran Tematik di Sekolah Dasar. Jurnal Basicedu, 5(3), 1689-1694.
Andrew, V., & Linawati, N. (2014). Hubungan faktor demografi dan pengetahuan keuangan dengan perilaku keuangan karyawan swasta di Surabaya. Finesta, 2(2), 35-39.
Anjani, C. (2006). Pola penyesuaian perkawinan pada periode awal. Dalam Jurnal Insan, 8(3), 198-210.
Apriyanto, M., & Ramli, M. (2020). Manajemen Keuangan Untuk Meningkatkan Perekonomian Keluarga Di Masa Pandemi Covid-19. Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir, 6(3), 145-152.
Apriyanto, M., & Ramli, M. (2020). Manajemen Keuangan Untuk Meningkatkan Perekonomian Keluarga Di Masa Pandemi Covid-19. Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir, 6(3), 145-152.
Astutik, A. W. (2018). Fenomenologi akuntansi rumah tangga: Studi kasus pada keluarga TNI-AD Kota Malang (Doctoral dissertation, Universitas Islam Negeri Maulana Malik Ibrahim).
Chang, Y. R., Hanna, S. D., & Fan, J. X. (1997). Emergency fund levels: Is household behavior rational?. Financial Counseling and Planning.
Chariri, A. (2009). Landasan filsafat dan metode penelitian kualitatif.
Creswell, J. W. (2012). Educational research: planning. Conducting, and Evaluating.
Crick, J. M., & Crick, D. (2020). Coopetition and COVID-19: Collaborative business-to-business marketing strategies in a pandemic crisis. Industrial Marketing Management, 88, 206-213. https://doi.org/10.1016/j.indmarman.2020.05.016
Eldista, E., Sulistiyo, A. B., & Hisamuddin, N. (2020). Mental Accounting: Memaknai Kebahagiaan Dari Sisi Lain Gaya Hidup Mahasiswa Kos. Jurnal Akuntansi Universitas Jember, 17(2), 123.
Fu, H., Hereward, M., MacFeely, S., Me, A., & Wilmoth, J. (2020). How COVID-19 is changing the world: A statistical perspective from the Committee for the Coordination of Statistical activities. Statistical Journal of the IAOS, (Preprint), 1-10.
Fuster Guillen, D. E. (2019). Qualitative Research: Hermeneutical Phenomenological Method. Journal of Educational Psychology-Propositos y Representaciones, 7(1), 217-229.
Gallagher, S., & Sørensen, J. B. (2006). Experimenting with phenomenology. Consciousness and cognition, 15(1), 119-134. https://doi.org/10.1016/j.concog.2005.03.002
Garman, E. T., & Forgue, R. (2008). Personal Finance, 9e.
Goldberger, W. D., & Wise, M. B. (2000). Phenomenology of a stabilized modulus. Physics Letters B, 475(3-4), 275-279. https://doi.org/10.1016/S0370-2693(00)00099-X
Hayati, L. R. (2017). Kepuasan Perkawinan Pada Pasangan Suami Istri Di Sepuluh Tahun Usia Pernikahan (Doctoral dissertation, Universitas Muhammadiyah Surakarta).
Hilgert, M. A., Hogarth, J. M., & Beverly, S. G. (2003). Household financial management: The connection between knowledge and behavior. Fe
Himawan, K. K., Bambling, M., & Edirippulige, S. (2018). Singleness, religiosity, and the implications for counselors: The Indonesian case. Europe's journal of psychology, 14(2), 485.
Hong, G. S., & Kao, Y. E. (1997). Emergency fund adequacy of Asian Americans. Journal of Family and Economic Issues, 18(2), 127-145.
Hurlock, E. B. (1980). Psikologi perkembangan. Jakarta: erlangga.
Hurlock, E. B., Istiwidayanti, Sijabat, R. M., & Soedjarwo. (1990). Psikologi perkembangan: Suatu pendekatan sepanjang rentang kehidupan. Erlangga, Jakarta.
Husserl, E. (1970). The crisis of European sciences and transcendental phenomenology: An introduction to phenomenological philosophy. Northwestern University Press.
Johnson, D., & Widdows, R. (1985, March). Emergency fund levels of households. In The Proceedings of the American Council on Consumer Interests 31th Annual Conference (Vol. 235, p. 241).
Juliantini, N. K. D., Sudana, I. P., Suprasto, H. B., & Putri, I. G. A. M. A. D. (2019). Gender and work-life balance: A phenomenological study on Balinese female auditor. International Journal of Social Sciences and Humanities, 3(2), 224-237.
Karlsson, N. (1998). Mental accounting and self-control. GGooteborg University.
Kim, S. W., & Su, K. P. (2020). Using psychoneuroimmunity against COVID-19. Brain, behavior, and immunity, 87, 4-5. https://doi.org/10.1016/j.bbi.2020.03.025
Lee, S. M., & Trimi, S. (2021). Convergence innovation in the digital age and in the COVID-19 pandemic crisis. Journal of Business Research, 123, 14-22. https://doi.org/10.1016/j.jbusres.2020.09.041
Llewellyn, S., & Walker, S. P. (2000). Household accounting as an interface activity: the home, the economy and gender. Critical Perspectives on Accounting, 11(4), 447-478. https://doi.org/10.1006/cpac.1999.0373
Manzaba, F. D. M., & Rodríguez, M. A. Y. (2021). The technological revolution and its impact on current education: educational response to COVID-19. International Research Journal of Management, IT and Social Sciences, 8(1), 83-90. https://doi.org/10.21744/irjmis.v8n1.1090
Marvasti, A. (2004). Qualitative research in sociology. Sage.
Moustakas, C. (1994). Phenomenological research methods. Sage publications.
Musdalifa, E., & Mulawarman, A. D. (2019). Budaya Sibaliparriq dalam praktik household accounting. Jurnal Akuntansi Multiparadigma, 10(3), 413-432.
Norman, E., & Suryani, E. (2019). Managemen Keuangan Keluarga Pascaperceraian. As-Syar'i: Jurnal Bimbingan & Konseling Keluarga, 1(1), 25-47.
Northcott, D., & Doolin, B. (2000). Home accountants: exploring their practices. Accounting, Auditing & Accountability Journal.
Osborn, M., & Smith, J. A. (2008). The fearfulness of chronic pain and the centrality of the therapeutic relationship in containing it: An interpretative phenomenological analysis. Qualitative Research in Psychology, 5(4), 276-288.
Pietkiewicz, I., & Smith, J. A. (2014). A practical guide to using interpretative phenomenological analysis in qualitative research psychology. Psychological journal, 20(1), 7-14.
Pokropski, M. (2019). Phenomenology and mechanisms of consciousness: Considering the theoretical integration of phenomenology with a mechanistic framework. Theory & Psychology, 29(5), 601-619.
Pratama, M. D. (2017). Peran Akuntansi dalam Menentukan Strategi Mengelola Keuangan Rumah Tangga (Fenomena pada Ibu Rumah Tangga di Surabaya) (Doctoral dissertation, STIE PERBANAS SURABAYA).
Raharjo, A. P., & Kamayanti, A. (2015). Household Accounting Values and Implementation Interpretive Study. The Indonesian Journal of Accounting Research, 18(1).
Rahayu, I. S., Karana, I. ., Hardiansyah, M. A., Dewi, D. H., & Elihami, E. (2021). The relationship of online game addiction with learning motivation in school age children on COVID-19 pandemic. Linguistics and Culture Review, 5(1), 384-396. https://doi.org/10.21744/lingcure.v5n1.1650
Ramadhani, F. N., Purwanti, L., & Mulawarman, A. D. (2021). The Emancipation of Household Accounting: A [Non]-Feminist Critical Study of Tjoet Njak Dien. Jurnal Ilmiah Akuntansi dan Bisnis, 16(2), 218-233.
Ramlugun, V. G., Ramdhony, D., & Poornima, B. (2016). An Evaluation of Household Accounting in Mauritius. International Journal of Accounting and Financial Reporting, 6(2), 62-76.
Rinartha, K., Suryasa, W., & Kartika, L. G. S. (2018). Comparative Analysis of String Similarity on Dynamic Query Suggestions. In 2018 Electrical Power, Electronics, Communications, Controls and Informatics Seminar (EECCIS) (pp. 399-404). IEEE.
Rospitadewi, E., & Efferin, S. (2017). Mental Accounting dan Ilusi Kebahagiaan: Memahami Pikiran dan Implikasinya bagi Akuntansi. Jurnal Akuntansi Multiparadigma, 8(1), 18-34.
Saidiyah, S., & Julianto, V. (2016). Problem Pernikahan Dan Strategi Penyelesaiannya: Studi Kasus Pada Pasangan Suami Istri Dengan Usia Perkawinan Di Bawah Sepuluh Tahun. Jurnal Psikologi Undip, 15(2), 124-133.
Sarnoto, A. Z., Shunhaji, A., Rahmawati, S. T., Hidayat, R., Amiroh, A., & Hamid, A. (2021). The urgency of education crisis management based on Islamic boarding schools during the COVID-19 pandemic. Linguistics and Culture Review, 5(S3), 1764-1774. https://doi.org/10.21744/lingcure.v5nS3.2000
Septiani, A., & Kejora, M. T. B. (2021). Tingkat Aktivitas Belajar Siswa Pada Pembelajaran Online Pendidikan Agama Islam di Masa Pandemi Covid-19. Edukatif: Jurnal Ilmu Pendidikan, 3(5), 2594-2606.
Setiowati, N. E. (2016). Perempuan, strategi nafkah dan akuntansi rumah tangga. Al-Amwal: Jurnal Ekonomi dan Perbankan Syari'ah, 8(1).
Shefrin, H. M., & Thaler, R. H. (1988). The behavioral life?cycle hypothesis. Economic inquiry, 26(4), 609-643.
Sidharta, T. K. (2016). Akuntansi Rumah Tangga: Tanggung Jawab dalam Pencatatan, Pengambilan Keputusan dan Perencanaan Jangka Panjang. Jurnal Bisnis Teknologi, 3(1), 15-22.
Silooy, M. (2015). FAKTOR DEMOGRAFIS DAN MENTAL ACCOUNTING Fenomena Pengelolaan Keuangan Dalam Rumah Tangga. PELUANG, 9(2).
Smith, J. A. (2009). Psikologi kualitatif: Panduan praktis metode riset. Yogyakarta: Pustaka Pelajar.
Sofiyan, A. (2016). Tradisi Perkawinan dalam Agama Hindu (Studi Kasus di Kuta Raja Banda Aceh) (Doctoral dissertation, UIN Ar-Raniry Banda Aceh).
Sudarmo, S. (2020). Leadership and human resource management: response to the COVID-19 outbreak . International Research Journal of Management, IT and Social Sciences, 7(6), 167-174. https://doi.org/10.21744/irjmis.v7n6.1033
Sudarta, W. (2017). Pengambilan Keputusan Gender Rumah Tangga Petani pada Budidaya Tanaman Padi Sawah Sistem Subah di Perkotaan. Jurnal Manajemen Agribisnis, 5(2), 59-65.
Tetro, J. A. (2020). Is COVID-19 receiving ADE from other coronaviruses?. Microbes and infection, 22(2), 72-73. https://doi.org/10.1016/j.micinf.2020.02.006
Thaler, R. H. (1999). Mental accounting matters. Journal of Behavioral decision making, 12(3), 183-206.
Tversky, A., & Kahneman, D. (1985). The framing of decisions and the psychology of choice. In Behavioral decision making (pp. 25-41). Springer, Boston, MA.
Usop, T. B. (2019). Kajian Literatur Metodologi Penelitian Fenomenologi dan Etnografi. Jurnal Researchgate Net.
Vagle, M. D., & Hofsess, B. A. (2016). Entangling a post-reflexivity through post-intentional phenomenology. Qualitative Inquiry, 22(5), 334-344.
Vaivio, J. (1999). Exploring anon-financial'management accounting change. Management Accounting Research, 10(4), 409-437. https://doi.org/10.1006/mare.1999.0112
Walgito, B. (2004). Bimbingan dan konseling perkawinan. Yogyakarta: Andi Offset.
Wibowo, S. K. F. (2017). Penerapan Akuntansi dalam Rumah Tangga (Studi Fenomenologi pada Ibu Rumah Tangga di Desa Keboan Anom Kabupaten Sidoarjo) (Doctoral dissertation, STIE PERBANAS SURABAYA).
Wuryaningrat, N. F., Pandowo, A., & Kumajas, L. I. (2020). Persepsi Sosial Masyarakat Sulawesi Utara Di Saat Pandemi Covid-19. INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia, 4(1), 20-35.
Yulianti, M. (2016). Akuntansi dalam Rumah Tangga: Study Fenomenologi pada Akuntan dan Non Akuntan. Akuntansi dan Manajemen, 11(2), 62-75.
Zahriyan, M. Z. (2016). Pengaruh literasi keuangan dan sikap terhadap uang pada perilaku pengelolaan keuangan keluarga (Doctoral dissertation, STIE Perbanas Surabaya).
Zhang, B., & Chen, B. (2017). Sustainability accounting of a household biogas project based on emergy. Applied energy, 194, 819-831. https://doi.org/10.1016/j.apenergy.2016.05.141
Zopounidis, C. (1999). Multicriteria decision aid in financial management. European Journal of Operational Research, 119(2), 404-415. https://doi.org/10.1016/S0377-2217(99)00142-3
Published
How to Cite
Issue
Section
Copyright (c) 2022 Linguistics and Culture Review

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.



