MALLEABLE MENTAL ACCOUNTING DAN MAKNA KEBAHAGIAAN SELAMA PANDEMI COVID-19

Handi Brata, Dinda Maulidya Hartiningsih, Nina Febriana Dosinta

Abstract


Abstrak - Malleable Mental Accounting dan Makna Kebahagiaan Selama Pandemi Covid-19

Tujuan Utama - Penelitian ini bertujuan untuk memahami bagaimana makna kebahagiaan dan strategi coping yang dipilih seseorang bisa mengurangi efektivitas kerja mental accounting dalam pengelolaan keuangan pribadi.

Metode - Penelitian ini menerapkan metode studi kasus exploratory. Beberapa mahasiswa menjadi informan melalui wawancara secara daring.

Temuan Utama - Makna kebahagiaan tergantung pada konsepsi mental seseorang. Konsepsi ini menjadi framing effect yang baik untuk menjustifikasi pembelian pribadi. Keberadaan akun mental yang ambigu dari aktivitas self-love melemahkan fungsi mental accounting dalam mengendalikan pengeluaran tambahan sehingga memicu overspending dan defisit anggaran mental.

Implikasi Teori dan Kebijakan – Penelitian ini memperluas literatur akuntansi dari konteks kesejahteraan mental dan pandemi. Penelitian ini juga menampilkan evaluasi kebijakan coping dan implikasinya pada keuangan pribadi.

Kebaruan Penelitian – Isu pandemi menjadi konsepsi mental yang kuat untuk terjadinya mallealble mental accounting tetapi self-control dapat ditingkatkan kembali jika putusan pembelian dievaluasi dengan dua prinsip emotional value yang diberikan dalam penelitian ini.

 

Abstract - Malleable Mental Accounting and Meaning of Happiness During Covid-19 Pandemic

Main Purpose – This study aims to understand how the meaning of happiness and the chosen coping strategy impair the mental accounting effectiveness in managing personal finance.

Method – This study applied an exploratory case study method. Some students became informants through online interviews.

Main Findings – The meaning of happiness depends on the personal mental conception. This concept is a good framing effect for purchase justification. An ambiguous mental account, related to self-love activities, hampers the mental accounting to control extra expenditures which triggers overspending and a mental budget deficit.

Theory and Practical Implications – This study extends accounting literature in the contexts of pandemics and mental well-being. This study evaluates the coping policy and shows its implications on personal finance.

Novelty – Pandemic issues are strong mental conceptions to allow malleable mental accounting, but one’s self-control can be re-activated if the buying decision is evaluated using two principles of emotional value given in this study.


Keywords


covid-19; kebahagiaan; mental accounting; strategi coping

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.13.1.02

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