Psychological Accounting: Exploring Cultural Meaning and Behavior in the Financial Practices of Boarding House Owners

Ismi Sekar Setiawati; Lilik Purwanti

doi:10.55927/fjas.v4i11.433

Authors

Ismi Sekar Setiawati Universitas Brawijaya
Lilik Purwanti Universitas Brawijaya

DOI:

https://doi.org/10.55927/fjas.v4i11.433

Keywords:

Boarding House Business, Psychological Accounting, Javanese Cultural Values, Behavioral Accounting

Abstract

This study aimsto explore the meaning of accounting practices in boarding house businesses from psychological, cultural, and behavioral aspects.Boarding house businesses are included in the MSME sector, whichrequires financial recording and financial information for business sustainability,but in practice, there is still very little understanding of accounting. This studyuses a qualitative approach with an interpretive paradigm of phenomenological study. Data were obtained through in-depth interviews withinformants in Malang City and Tulungagung Regency. The results showthat accounting practices are not only about economic value, but alsofamily values, mutual cooperation, harmony, and tepa selira (mutual respect) in accordance with the philosophy ofJavanese philosophy. Psychological factors also influence boarding house owners in their decision-making. Accounting in the practice of boarding house businesses has a very broad meaningas a socio-psychological practice that balances social,economic, and cultural aspects that influence the quality of financial management and the sustainability ofbusinesses.

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