Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Pengmasku Journal of Law, Administration, and Social Science
Agustina Riyanti
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Making sense of household accounting amid personal hobbies and breadwinning responsibilities: A phenomenological study of familiy heads Agustina Riyanti; Nabillah Farras Luthfi
Journal of Law, Administration, and Social Science Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v6i1.2065

Abstract

Starting from the phenomenon of husbands who act as heads of households while still actively pursuing their hobbies, researchers conducted a study aimed at exploring in depth how household accounting works in families with a head of household who is still actively pursuing his hobby and is able to meet household needs. A qualitative approach using Heidegger's phenomenology was used in the study to explore the household's experience in practicing household accounting amid the dynamics of household needs and expenses. The findings of this study show that the head of the household interprets and manages the relationship between meeting household needs and spending on hobbies through a budget based on household priorities and discussions with their spouse. Informants consciously allocate income by prioritizing family needs, while hobbies are placed as personal needs that are limited and adjusted to their roles and responsibilities as husbands. After marriage, there is a shift in the meaning of hobbies from a means of self-fulfillment to a temporary escape from work and home routines, without interfering with their main obligations to the family. Household accounting practices are informal, with short- term and long-term planning developed through discussions with spouses, agreement-based budgeting, and mental record-keeping for constant income and expenses. Another interesting finding is that the wife's support for the informant's hobby strengthens household harmony, while also confirming that household accounting practices from a phenomenological perspective are not solely oriented towards numbers, but rather towards meaning, relationships, and the value of responsibility in family life.
Strengthening environmentally based accounting to improve the sustainability and economic value of waste banks Murdhaningsih Murdhaningsih; Agustina Riyanti; Rahmiyatus Syukra
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2059

Abstract

Environmental accounting is a strategic approach to supporting sustainable community-based waste management. Waste banks play a crucial role not only in reducing the volume of waste entering landfills (TPA), but also in creating economic value through waste sorting and recycling. However, most waste banks still face challenges in financial recording and management due to a limited understanding of accounting principles, particularly those integrated with environmental aspects. This community service activity aims to improve the understanding and skills of the waste bank administrators of RW 04 Benda Baru, Pamulang, in implementing environmental accounting as a basis for transparent and accountable financial management. The implementation method includes initial observation to identify partner needs, training through lectures and practical training in preparing simple financial records, and activity evaluation to measure the level of participant understanding. The results of the activity indicate an increase in participant knowledge regarding environmental accounting concepts, particularly in identifying environmental costs and benefits and preparing simple financial reports relevant to waste bank activities. In addition, participants also demonstrated an increased awareness of the importance of transparency and accountability in financial management. This community service activity has implications for increasing the operational efficiency of the Waste Bank, strengthening financial governance, and supporting environmental conservation efforts and achieving the Sustainable Development Goals (SDGs).
Co-Authors Murdhaningsih Murdhaningsih Nabillah Farras Luthfi Rahmiyatus Syukra