Wiga : Jurnal Penelitian Ilmu Ekonomi
Vol. 12 No. 1 (2022): March 2022

Revealing Spiritual-Based Mental Accounting: (Case Study at College X)

Wildan Khisbullah Suhma Wildan (Universitas Jember)
Agung Budi Sulistiyo (University Jember)
Whedy Prasetyo (University Jember)

Article Info

Publish Date
31 Mar 2022


This study aims to find out about the existence of mental accounting and its obstacles in a Faculty (Faculty C) at an Islamic College in the Tapal Kuda area, East Java. This research is quantitative research with lecturers and managers of Faculty C at the university as an informant. Researchers used the interaction analysis method developed in this study. From the results of interviews, observations, and documentation conducted by the author, it was found that in uncovering spiritual-based mental accounting, there are three major underlying points, namely the Value in Nrimo Ing Pandum, the Productivity Development, and Ikhlas Beramal. Nrimo Ing Pandum is God's will to provide an environment and opportunity to work productively and successfully. The productivity of human resources for educators is given responsibility by making textbooks for each subject taught. Ikhlas beramal occurs because of a charitable process that is influenced by a charity that is continuously carried out by individuals.

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Journal Info





Economics, Econometrics & Finance Social Sciences


Wiga : Jurnal Penelitian Ilmu Ekonomi is published twice a year in March and September, published by Sekolah Tinggi Ilmu Ekonomi Widya Gama since March 2011. Wiga : Jurnal Penelitian Ilmu Ekonomi is intended as a forum for publishing scientific articles in the field of economics : Accounting, ...