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All Journal Pengmasku Journal of Law, Administration, and Social Science Jurnal Ekonomi, Manajemen, Akuntansi
Nabillah Farras Luthfi
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
Studi Literatur: ESG, Pemangku Kepentingan, dan Kinerja Keuangan Bunga Anisah Harared; Murdhaningsih; Nabillah Farras Luthfi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16370

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh penerapan dan pengungkapan Environmental, Social, and Governance (ESG) terhadap kinerja keuangan perusahaan melalui pendekatan literature review. Metode penelitian dilakukan dengan menelaah 30 artikel ilmiah yang diseleksi dari 100 jurnal relevan menggunakan perangkat lunak Publish or Perish dengan kata kunci “ESG” dan “kinerja keuangan”. Hasil tinjauan menunjukkan bahwa hubungan antara ESG dan kinerja keuangan belum menunjukkan pola yang konsisten. Beberapa penelitian menemukan pengaruh positif ESG terhadap kinerja keuangan, terutama dalam jangka panjang melalui peningkatan reputasi, efisiensi, dan kepercayaan pemangku kepentingan. Namun, penelitian lain menunjukkan pengaruh yang tidak signifikan atau negatif akibat tingginya biaya implementasi dan belum optimalnya integrasi strategi ESG. Variasi temuan dipengaruhi oleh perbedaan komponen ESG, sektor industri, periode penelitian, dan metode pengukuran. Penelitian ini menegaskan pentingnya penerapan ESG yang terintegrasi dan strategis untuk mendukung kinerja keuangan berkelanjutan.
Enhancing audit understanding among waste bank managers to improve accountability Nabillah Farras Luthfi; Bunga Anisah Harared; Yongki Rangga Yuda Nugraha
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.v6i1.2055

Abstract

Bank Sampah Sri Rejeki still face challenges in achieving financial accountability due to limited understanding of audit concepts and the continued use of manual financial recording systems. This community service activity aims to enhance audit understanding among waste bank managers to improve financial accountability at Bank Sampah Sri Rejeki. The method used was participatory socialization through counseling, observation, discussion, and simple case studies conducted directly during waste weighing activities. The materials provided focused on the role of audit in waste banks, simple financial supervision, reconciliation of records, and transaction documentation. The results of the activity indicate that although the waste bank already has a clear division of tasks and orderly manual records, the absence of routine verification and reconciliation increases the risk of recording errors. After the activity, waste bank managers showed improved awareness of the importance of financial checking and verification as part of accountability to members. This activity demonstrates that strengthening basic audit understanding can be implemented effectively in community-based organizations to support transparency, accountability, and long-term sustainability.
Co-Authors Agustina Riyanti Bunga Anisah Harared Murdhaningsih Yongki Rangga Yuda Nugraha