DETERMINAN AKUNTANSI RUMAH TANGGA

Siti Hartinah, Rindu Ferdina Lestari, Hairul Triwarti, Eloh Bahiroh

Abstract


This study aims to analyze the influence of financial literacy and financial behavior on the implementation of household accounting among housewives in the South Larangan area of Tangerang City. The research design used an associative quantitative approach. Primary data were collected through questionnaires from 35 housewives selected through random sampling. Data analysis was performed using multiple linear regression using SPSS, preceded by validity, reliability, and classical assumption tests (normality, heteroscedasticity, multicollinearity).The results indicate that financial literacy and financial behavior positively and significantly influence the implementation of household accounting. Good financial literacy improves housewives' ability to manage finances, while disciplined financial behavior (budgeting, control, and saving) directly contributes to the effectiveness of accounting practices. These findings support the Theory of Planned Behavior, indicating that positive attitudes and perceived behavioral control, driven by financial literacy and behavior, shape effective household accounting intentions and actions. Contribution to practice/policy: Beneficial for housewives and assists families in systematic financial management. This research focuses only on housewives in the Larangan Selatan and does not cover a wider area. 

Keywords : Accounting, household, Financial Literacy and Financial Behavior

Full Text:

PDF

References


Arianti, B. F. (2020). Pengaruh Pendapatan Dan Perilaku Keuangan Terhadap Literasi Keuangan Melalui Keputusan Berinvestasi Sebagai Variabel Intervening. Jurnal Akuntansi, 10(1), 13–36. https://doi.org/10.33369/j.akuntansi.10.1.13-36

Astaginy, N., Zulbay, A., & Cornelius, J. A. (2023). Pengaruh Sikap Keuangan Dan Pengetahuan Keuangan Terhadap Perilaku Keuangan Pada Ibu Rumah Tangga Di Kecamatan Tirawuta Kabupaten Kolaka Timur. Jurnal Ecodemica : Jurnal Ekonomi Manajemen Dan Bisnis, 7(2), 209–217. https://doi.org/10.31294/eco.v7i2.15706

Dewi, G. A. K. A. S. P., Astiti, N. P. Y., & Mentari, N. M. I. (2024). Literasi Keuangan, Gaya Hidup, dan Pendapatan Terhadap PerilakuPengelolaan Keuangan Keluarga di Desa Adat Kesiut, Kabupaten TabananBali. Jurnal Akuntansi, Keuangan Dan Auditing, 5(2), 50–69.

Fraenkel, J. R., Wallen, N. E., & Hyun, H. H. (2013). How To Design And Evaluate Research in Education. In McGraw-Hill (Vol. 83, Issue 1). https://doi.org/10.1016/j.earlhumdev.2006.05.022

Gustina, W., Rusmianto, & Nurmala. (2024). Pengaruh Literasi Keuangan, Persepsi Risiko dan Persepsi Kemudahan Terhadap Minat Mahasiswa Menggunakan Pinjaman Online. ULIL ALBAB : Jurnal Ilmiah Multidisiplin, 3(8), 513–520.

Idrus, M. (2021). Fenomenologi Akuntansi Rumah Tangga (Studi Kasus Pada Keluarga Di Desa Kading Kecamatan Awangpone Kabupaten Bone). Accounting, Accountability, and Organization System (AAOS) Journal, 2(2), 112–125. https://doi.org/10.47354/aaos.v2i2.268

Kaswarhiena, A., Rahmayanti, R., & Nurazizah, N. (2023). Dalam Kaitannya Akuntansi Rumah Tangga, Menyoroti Keluarga Muslim. Milkiyah: Jurnal Hukum Ekonomi Syariah, 2(1), 22–36. https://doi.org/10.46870/milkiyah.v2i1.254

Manurung, D. T. H., & Sinton, J. (2013). URGENSI PERAN AKUNTANSI DALAM RUMAH TANGGA (Studi Fenomenologis pada Dosen – Dosen Akuntansi di Universitas Widyatama Bandung). Jurnal Ilmiah Akuntansi Dan Humanika, 3(1), 1–15. http://dx.doi.org/10.1016/j.bpj.2015.06.056%0Ahttps://academic.oup.com/bioinformatics/article-abstract/34/13/2201/4852827%0Ainternal-pdf://semisupervised-3254828305/semisupervised.ppt%0Ahttp://dx.doi.org/10.1016/j.str.2013.02.005%0Ahttp://dx.doi.org/10.10

Nazmi, H., Siregar, M., Aisyah Nasution, S., Hwee Teng, S., Dini, S., Astuti, F., Anggono, A., & Anggeresia Ginting, W. (2024). Peran Akuntansi Rumah Tangga dalam Manajemen Keuangan Keluarga. Jurnal Pengabdian Kepada Masyarakat Nusantara, 5(2), 2236–2240. https://doi.org/10.55338/jpkmn.v5i2.3204

Noviriani, E., Alrizwan, U. A., Mukaromah, L., & Zurmansyah, E. (2022). Pengelolaan Keuangan Rumah Tangga Dalam Sudut Pandang Perempuan. Jati: Jurnal Akuntansi Terapan Indonesia, 5(2), 155–168. https://doi.org/10.18196/jati.v5i2.16404

Pradinaningsih, N. A., & Wafiroh, N. L. (2022). Pengaruh Literasi Keuangan, Sikap Keuangan dan Self-Efficacy terhadap Pengelolaan Keuangan Ibu Rumah Tangga. E-Jurnal Akuntansi, 32(6), 1518. https://doi.org/10.24843/eja.2022.v32.i06.p10

Pungki, Hapid, & Bachri, S. (2025). The Influence Of Financial Literacy, Financial Behavior, Financial Management On Housewives’ Finances. Management Studies and Entrepreneurship Journal, 6(1), 216–228. http://journal.yrpipku.com/index.php/msej

Rozzaki, A. D., & Yuliati, Y. (2022). Urgensi Penerapan Akuntansi Rumah Tangga Masa Pandemi Covid-19. JAS (Jurnal Akuntansi Syariah), 6(1), 69–82. https://doi.org/10.46367/jas.v6i1.601

Widiantari, P. W., & Atmadja, A. T. (2022). Mengungkap Akuntansi Rumah Tangga dalam Keluarga Sentana Desa Pakraman Kaba-Kaba. Vokasi : Jurnal Riset Akuntansi, 10(01), 11–18. https://doi.org/10.23887/vjra.v10i01.56142




DOI: https://doi.org/10.71312/mrbest.v4i1.477

Media Riset Bisnis Ekonomi Sains dan Terapan (MRBEST) Indexed by:

Google Scholar Garuda CrossRef Index Copernicus

Lembaga Penerbit: Taksasila Edukasi Insani
Kontak: Tri Ananto
Alamat Resmi Penerbit: Jl. Cireundeu Raya No.1A, RT.002/ RW.06, Kelurahan Cireundeu, Kecamatan Ciputat Timur, Kota Tangerang Selatan, Banten 15419.

Copyright of Media Riset Bisnis Ekonomi Sains dan Terapan (e-ISSN: 2987-1875 )

BRIN ISSN Barcode ISSN Creative Commons BY-SA

Media Riset Bisnis Ekonomi Sains dan Terapan © 2023 by Taksasila Edukasi Insani is licensed under Creative Commons Attribution-ShareAlike 4.0 International