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All Journal Al-Infaq : Jurnal Ekonomi Islam
Lingga Sekar Arum
Universitas Pembangunan Nasional "Veteran" Jakarta
Economics, Econometrics & Finance Education Mathematics

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Critiquing Mental Accounting in Self-Reward Behavior: Toward Falah-Oriented Self-Reward Lingga Sekar Arum; Krisno Septyan
Al-Infaq Jurnal Ekonomi Islam Vol. 17 No. 1 (2026): June2026
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/alinfaq.v17i1.2350

Abstract

This study explores the influence of mental accounting on self-reward behavior and shifts its ultimate orientation toward falah. This research fills the gap in private accounting by applying noble Islamic values. Using the tazkiyah al-nafs method, the research is conducted through stages of recognizing the intrinsic sin of self-reward, acknowledging Allah as the highest stakeholder, and transforming self-reward into worship rather than self-indulgence. Findings show that mental accounting creates rationalization that blurs the boundaries between needs and wants. Cost-benefit thinking from conventional accounting has infiltrated private accounting, where individuals equate effort (cost) with material rewards (benefit), ignoring Allah's pleasure as the true reward. This research reinterprets self-reward as a form of worship to Allah, shifting from egocentrism toward actions that prioritize collective benefit (maslahah). By integrating gratitude and sufficiency, falah-oriented self-reward transcends worldly happiness to reach the hereafter. This study contributes to accounting discourse by bridging private finance with Islamic values, demonstrating that falah cannot be measured solely in numerical terms but must encompass spiritual and social dimensions.
Co-Authors Krisno Septyan