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Journal : Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi

Karakteristik pengelolaan keuangan rumah tangga baru di era pandemi Fitriana Santi; Ary Yunita Anggraeni
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 2 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i2.y2021.p141-154

Abstract

The covid 19 outbreak that hit Indonesia had a significant impact on the country's economy and the economy of a family. The existence of several governments tightened regulations ranging from PSBB (Large-Scale Social Restrictions) to PPKM (Enforcement of Restrictions on Community Activities) in an emergency has created a commotion in the economy of young couples. Prosperous families can manage finances well so that family goals can be achieved. In young couples, many of them were shaken by this pandemic. Therefore, researchers conducted a study to know the characteristics of new household financial management in the Pandemic Era. This research uses qualitative research with a phenomenological approach. The data is taken by interview technique by the informant who has been selected according to the criteria. The study results show that young couples in financial planning will sort according to the priority scale of needs: daily needs, children's education funds, emergency funds, savings, debt installments, and entertainment AbstrakWabah Covid 19 yang melanda Indonesia nyatanya memberikan pengaruh besar tidak hanya pada perekonomian negara melainkan juga perekonomian suatu keluarga. Adanya beberapa aturan yang diperketat oleh pemerintah mulai dari PSBB (Pembatasan Sosial Berskala Besar) sampai dengan PPKM (Pemberlakukan Pembatasan Kegiatan Masyarakat) secara darurat cenderung mengganggu ekonomi pasangan muda. Keluarga sejahtera merupakan mereka yang mampu mengelola keuangan dengan baik sehingga tercapainya tujuan berkeluarga. Tidak sedikit keluarga pasangan muda terguncang akibat pandemi. Oleh karena itu, peneliti termotivasi untuk menelaah karakteristik pengelolaan keuangan rumah tangga baru di Era Pandemi. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan fenomenologi. Data diambil dengan teknik wawancara dari informan yang telah dipilih sesuai dengan kriteria. Hasil penelitian ini menujukkan bahwa pasangan muda akan melakukan perencanaan keuangan dengan mengurutkan skala prioritas kebutuhan yakni: kebutuhan sehari-hari, dana pendidikan anak, dana darurat, tabungan, cicilan hutang dan hiburan
ROLE CONTRADICATIONS BETWEEN CONSULTANTS OF ACCOUNTANT SERVICES AND PUBLIC ACCOUNTANT OFFICES Fitriana Santi; Ary Yunita Anggraeni
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (40.014 KB) | DOI: 10.32493/keberlanjutan.v4i2.y2019.p1218-1228

Abstract

Abstract The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basis for fighting over clients. If thiscontinues, they are not impossible to not focus on the quality of services provided. The writing of this article explains the intersection between these two accounting service offices.Where there is a mental accounting theory that is the background of the dispute between these two service offices.