Analisis Manajemen Keuangan Keluarga dalam Perspektif Akuntansi Perilaku
DOI:
https://doi.org/10.66249/confluence.v1i2.60Keywords:
manajemen keuangan keluarga, akuntansi perilaku, perilaku keuangan, pengambilan keputusan keuangan, rumah tanggaAbstract
Penelitian ini bertujuan untuk menganalisis praktik manajemen keuangan keluarga dalam kehidupan sehari-hari dari perspektif akuntansi perilaku. Fokus penelitian diarahkan pada cara keluarga mengelola pendapatan, menentukan prioritas pengeluaran, membentuk tabungan, mengambil keputusan saat menghadapi keterbatasan dana, serta membangun kesepakatan dalam pengelolaan keuangan rumah tangga. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara kepada beberapa informan yang mewakili praktik pengelolaan keuangan keluarga. Data dianalisis dengan menelaah pola jawaban informan terkait pengelolaan pemasukan, pengeluaran, tabungan, pinjaman, dan pengambilan keputusan keuangan dalam rumah tangga. Hasil penelitian menunjukkan bahwa manajemen keuangan keluarga dilakukan dengan menempatkan kebutuhan pokok sebagai prioritas utama, seperti biaya sekolah anak, kebutuhan makan, listrik, dan kebutuhan rumah tangga lainnya. Sebagian informan menerapkan pembagian anggaran sejak awal penerimaan pendapatan, menyisihkan dana untuk tabungan, arisan, atau kebutuhan darurat, serta menghindari utang yang berisiko tinggi. Dari perspektif akuntansi perilaku, temuan ini menunjukkan bahwa pengelolaan keuangan keluarga tidak hanya dipengaruhi oleh besarnya pendapatan, tetapi juga oleh sikap hati-hati, rasa tanggung jawab, kebiasaan menabung, kemampuan menentukan prioritas, komunikasi antara suami dan istri, serta rasa syukur dalam menghadapi kondisi ekonomi yang terbatas. Kesimpulan penelitian ini adalah bahwa praktik manajemen keuangan keluarga mencerminkan perilaku keuangan yang adaptif dan rasional, karena keluarga berupaya menjaga kestabilan ekonomi rumah tangga melalui pengaturan prioritas, pengendalian pengeluaran, dan pengambilan keputusan yang mempertimbangkan kebutuhan utama keluarga
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