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MENGUAK SISI MENTAL ACCOUNTING DALAM KEPUTUSAN INVESTASI FIXED ASSET: STUDI FENOMENOLOGI PADA PEGAWAI TETAP PT SUMBER SATWA PERTIWI Angkawijaya, Riky; Ikhsan, Syarbini; Rusmita, Sari
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2849

Abstract

Fenomena mental accounting sangat menarik pada kalangan pegawai tetap yang dimana masih kurang mengerti dengan fenomena tersebut. Fenomena yang muncul dalam kehidupan sehari-hari terkait pengambilan keputusan pengeloan keuangan. Mental accounting dan self control merupakan sekelompok fenomena yang kerap terjadi dalam kehidupan suatu individu, salah satunya adalah pegawai tetap. Pegawai tetap dituntut untuk dapat mencukupi kebutuhan keseharian keluarganya serta memikirkan untuk mengelolah pendapatan yang cukup minim. Tujuan dari penelitian ini adalah untuk mengetahui cara pengambilan keputusan investasi fixed asset yang dilakukan oleh pegawai tetap di PT Sumber Satwa Pertiwi. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan fenomenologi. . Hasil penelitian menunjukan bahwa dalam pengambilan keputusan yang dilakukan oleh pegawai di PT Sumber Satwa Pertiwi menggunakan konsep pembelian fixed asset berdasarkan kebutuhan yang diperlukan.
Studi Fenomenologi: Mental Accounting Dalam Investasi Fixed Assets Pada Petani Sawit Angkawijaya, Riky; Ikhsan, Syarbini; Rusmita , Sari
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3296

Abstract

This research aims to understand how oil palm smallholders apply mental accounting in investment decisions on fixed assets, such as the purchase of heavy equipment, operational vehicles, and additional land. The approach used is qualitative with phenomenological methods to explore the subjective experience of oil palm farmers in managing and allocating financial resources. The results showed that farmers unconsciously divided funds into different "mental accounts", such as accounts for family needs, daily operating expenses, and special accounts for long-term investments. This division greatly influences their risk-taking preferences, especially when it comes to fixed asset investment decisions. This study contributes to the understanding of financial behavior in the agricultural sector and is relevant in the development of behavior-based financial assistance strategies.
Studi Fenomenologi: Mental Accounting Dalam Investasi Fixed Assets Pada Petani Sawit Angkawijaya, Riky; Ikhsan, Syarbini; Rusmita , Sari
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3296

Abstract

This research aims to understand how oil palm smallholders apply mental accounting in investment decisions on fixed assets, such as the purchase of heavy equipment, operational vehicles, and additional land. The approach used is qualitative with phenomenological methods to explore the subjective experience of oil palm farmers in managing and allocating financial resources. The results showed that farmers unconsciously divided funds into different "mental accounts", such as accounts for family needs, daily operating expenses, and special accounts for long-term investments. This division greatly influences their risk-taking preferences, especially when it comes to fixed asset investment decisions. This study contributes to the understanding of financial behavior in the agricultural sector and is relevant in the development of behavior-based financial assistance strategies.