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.
References
Brata, H., Hartiningsih, D. M., & Dosinta, N. F. (2022). Malleable Mental Accounting dan Makna Kebahagiaan Selama Pandemi COVID-19. Jurnal Akuntansi Multiparadigma, 13 (1). https://doi.org/10.21776/ub.jamal.2021.13.1.02
Bungin. (2005). Metodologi penelitian kuantitatif: Komunikasi, ekonomi, dan kebijakan publik serta ilmu sosial lainnya (Kencana Prenada Media Group).
Dwi, D. R., & Basuki, T. I. (2022). Financial Literacy and Mental Accounting Analysis of Financial Decisions and Shopping Interests in the COVID-19 Pandemic Era. JBFEM, 5 (1), 1–12. https://doi.org/10.32770/jbfem.vol51-12
Edwards, K. D. (1996). Prospect theory: A literature review. International Review of Financial Analysis, 5(1), 19–38. https://doi.org/10.1016/S1057-5219(96)90004-6
Fadli, M. R. (2021). Memahami desain metode penelitian kualitatif. 21 (1), 22.
Hartono, B., Purnomo, A. S. D., & Andhini, M. M. (2020). Perilaku Investor Saham Individu dalam Perpektif Teori Mental Accounts. Competence : Journal of Management Studies, 14 (2), 173–183. https://doi.org/10.21107/kompetensi.v14i2.8957
Hidayati, S. A. (2016). Mental Accounting dan Dampaknya Terhadap Kinerja Perusahaan Melalui Penempatam Modal Kerja pada Usaha Kecil dan Menengah di Pulau Lombok. JMM UNRAM - Master Of Management Journal, 16 (1). https://doi.org/10.29303/jmm.v16i1.14
Iswahyuni, Y. (2018). Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Karir Menjadi Akuntan Publik oleh Mahasiswa Program Studi Akuntansi STIE AKA Semarang. Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK), 5 (1), 33. https://doi.org/10.30656/jak.v5i1.501
Liu, Z., & Zhai, X. (2020). Relationship between competitiveness of service industry and psychological behavior: An analysis based on psycho-economics theories. Revista Argentina De Clinica Psicologica, 29, 793. https://doi.org/10.24205/03276716.2020.312
Lubis, I. S. L. (2018). Hubungan Regulasi Diri dalam Belajar dan Efikasi Diri dengan Prokrastinasi Akademik Mahasiswa. Jurnal DIVERSITA, 4 (2), 90. https://doi.org/10.31289/diversita.v4i2.1884
Luhsasi, D. I., & Sadjiarto, A. (2018). Penerapan Mental Accounting dalam Edukasi Pengelolaan Keuangan Tim Basket SWS. Jurnal Profesi Pendidik, 5 (1), 65–75.
Manurung, R. A., & Silalahi, P. R. (2022). Pengaruh Penggunaan Dompet Digital Terhadap Mental Accounting pada Remaja di Kota Medan. Jurnal Ilmu Komputer, Ekonomi Dan Manajemen (JIKEM), 02 (01), 130–141.
Muntahanah, S., & Achadi, A. (2022). Literasi Keuangan dan Perilaku Keuangan: Studi Empiris Mahasiswa FEB Universitas Wijayakusuma Purwokerto. Jurnal MONEX, 01 (11), 9. https://doi.org/dx.doi.org/10.30591/monex.v11i01.2439
Nuryana, A., Pawito, P., & Utari, P. (2019). Pengantar Metode Penelitian Kepada Suatu Pengertian yang Mendalam Mengenai Konsep Fenomonologi. ENSAINS Journal, 2 (1), 19. https://doi.org/10.31848/ensains.v2i1.148
Pompian, M. M. (2006). Behavioral Finance and Wealth Management-How to Build Optimal Portfolios That Account for Investor Biases. John Wiley and Sons, Inc, Hoboken, NJ.
Pratama Afrianto, A., & Irwansyah, I. (2021). Eksplorasi Kondisi Masyarakat Dalam Memilih Belanja Online Melalui Shopee Selama Masa Pandemi Covid-19 di Indonesia. Jurnal Teknologi Dan Sistem Informasi Bisnis, 3 (1), 10–29. https://doi.org/10.47233/jteksis.v3i1.181
Qu, S. Q., & Dumay, J. (2011). The qualitative research interview. Qualitative Research in Accounting & Management, 8 (3), 238–264. https://doi.org/10.1108/11766091111162070
Silaya, M. A., & Persulessy, G. (2017). Mental accounting dan Faktor Demografi: Fenomena Penggunaan Kartu Kredit Pada Pegawai Bank Danamon Cabang Ambon. Soso-Q : Jurnal Manajemen, 5 (1), 57–67. https://doi.org/dx.doi.org/10.30598/sosoq.v5i1.112
Silooy, M. (2015). Faktor Demografis dan Mental Accounting Fenomena Pengelolaan Keuangan Dalam Rumah Tangga. Jurnal Ekonomi Peluang, 09 (02), 170–180.
Simanjuntak, W. K. (2022). Peranan BPR Syariah Alwashliyah Dalam Meningkatkan Bisnis UMKM Melalui Pembiayaan Murabahah. Ekonomi Bisnis Manajemen Dan Akuntansi (EBMA), 03 (02), 772–780.
Sucianah, A., & Yuhertiana, I. (2021). Gender Memoderasi Financial Literacy dan Financial Behavior Terhadap KETAHANAN Keuangan Rumah Tangga Milenial Selama Pandemi COVID-19. Jurnal Proaksi, 8 (2), 428–438. https://doi.org/10.32534/jpk.v8i2.2020
Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.
Thaler, R. (1985). Mental Accounting and Consumer Choice. Marketing Science, 4 (3), 199–214.
Thaler, R. (1999). Mental Accounting Matters. Journal of Behavioral Decision Making, 12 (3), 183–206.
Tversky, A., & Kahneman, D. (1979). The framing of decisions and the rationality of choice. Stanford Univ Ca Dept of Psychology.
Wiharno, H., Hamzah, A., Rahmawati, T., & Supriatna, O. (2022). Peningkatan Kapasitas Ibu PKK Nurul Huda Kelurahan Awirarangan Melalui Pelatihan Literasi Keuangan. Journal of Entrepreneurship and Community Innovations, 1 (1), 28–34. https://doi.org/doi.org/10.33476/jeci.v1i1.21
Yunus, N. R., & Rezki, A. (2020). Kebijakan Pemberlakuan Lock Down Sebagai Antisipasi Penyebaran Corona Virus Covid-19. SALAM: Jurnal Sosial Dan Budaya Syar-i, 7 (3). https://doi.org/10.15408/sjsbs.v7i3.15083
Copyright (c) 2023 Ardimansyah ., Elga Yulindisti, Rafles Ginting
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Pendidikan Akuntansi (JPAK) is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
PDF Downloads: 413