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Household Accounting Practice, Budget Discipline, and Family Financial Resilience Amid Inflation Pressure Siti Aisyah Nasution; Anggono Anggono; Siti Dini; Wenny Anggeresia Ginting
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1871

Abstract

Purpose – This study examines how household accounting practices relate to budget discipline and family financial resilience among a purposively recruited sample of women managing household finances in Indonesia amid inflationary pressure, positioning them as household financial managers who apply basic accounting principles in daily financial decisions. Design/methodology/approach – Using a quantitative explanatory approach, data were collected via a structured questionnaire from housewives or married women managing family finances. Of 285 responses, 262 were valid after screening. The constructs – household accounting practice, budget discipline, perceived inflation pressure, and family financial resilience – were analysed using PLS-SEM to test the measurement model, structural model, mediation, and moderation effects. Finding/Results – Household accounting practices positively affect budget discipline and family financial resilience, with budget discipline mediating this relationship. Perceived inflation pressure strengthens the role of accounting practices in shaping disciplined budgeting. Originality/Value – This study positions household accounting as micro-accounting behaviour and empirically tests how it supports family financial resilience through budget discipline among the participating women household financial managers in this purposively recruited Indonesian sample, extending prior largely descriptive research.
Membangun Generasi Cerdas Finansial dan Siap Kerja melalui Edukasi Akuntansi dan Manajemen Sumber Daya Manusia bagi Siswa SMA Swasta Istiqlal Darwin Lie; Siti Aisyah Nasution; Melinda Siregar; Thomas Firdaus Hutahaean; Siti Dini; Hendra Nazmi; Annisa Nauli Sinaga; Dennys Paulus Parlindungan Damanik
Jurnal Pengabdian Masyarakat Bhinneka Vol. 5 No. 2 (2026): November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v5i2.1889

Abstract

Siswa sekolah menengah atas berada pada fase peralihan menuju kemandirian ekonomi dan dunia kerja, tetapi pemahaman mereka tentang pengelolaan keuangan pribadi dan kesiapan kerja umumnya masih terbatas. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi keuangan dan kesiapan kerja siswa melalui edukasi akuntansi dan manajemen sumber daya manusia di SMA Swasta Istiqlal, Delitua, Kabupaten Deli Serdang. Kegiatan dilaksanakan pada 30 September 2026 pukul 09.30 WIB di ruang kelas XII IPS 1 dan diikuti 30 siswa. Metode yang digunakan meliputi penyampaian materi interaktif, diskusi, latihan pencatatan keuangan sederhana, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan rata-rata skor pemahaman siswa dari 60,30 menjadi 86,35, atau naik 43,20 persen, disertai keaktifan siswa yang tinggi selama sesi latihan dan diskusi. Peningkatan skor terjadi pada materi akuntansi (dari 58,50 menjadi 84,20) dan manajemen sumber daya manusia (dari 62,10 menjadi 88,50). Perpaduan materi akuntansi dan manajemen sumber daya manusia dalam satu kegiatan menjadi nilai tambah yang membekali siswa dengan kecakapan finansial sekaligus kesiapan kerja.