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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Fatimah Puji Istanawati
Universitas Islam Kadiri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Praktik Akuntansi Keluarga dalam Mewujudkan Keuangan Keluarga Sakinah: Studi Fenomenologi pada Ibu-Ibu Muslimat di Kelurahan Rejomulyo Ahmad Yani; Siti Aminah; Fatimah Puji Istanawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2626

Abstract

This research aims to uncover the meaning of family accounting practices carried out by Muslim women in Rejomulyo Village in realizing family finance. The research uses a qualitative approach with a transcendental phenomenological method. Data were obtained through in-depth interviews, observations, and documentation of nine informants who were selected purposively and developed using snowball sampling techniques. Data analysis follows the stages of Moustakas' phenomenology through epoche, horizonalization, clustering of meanings, textural description, structural description, and synthesis of meanings and essences. The results of the study show that mothers play a key role in family financial management through planning, budgeting, controlling, evaluation, and economic decision-making with their partners. Family accounting practices are carried out both formally through record-keeping and informally through memory, segregation of funds, and direct supervision of cash flows. Financial management is built on Islamic values in the form of amanah, qana'ah, tawakal, as well as the practice of zakat, infaq, and alms that direct financial decisions to blessings, not solely economic gains. This study concludes that the practice of family accounting is a transformation of religious values into daily economic actions that produce sufficiency, tranquility, harmony, and blessings as the foundation for the realization of the sakinah family.
Co-Authors Ahmad Yani Siti Aminah