Perilaku Pengelolaan Keuangan Rumah Tangga dalam Perspektif Akuntansi Keluarga

This study examines family accounting practices in household financial management by focusing on how families allocate income, organize expenses, prepare savings, and negotiate financial decisions in everyday life. A descriptive qualitative approach was employed, with data obtained through interviews with six parent informants who were involved in managing household finances. The analysis was conducted by identifying recurring themes in the informants’ narratives related to financial roles, spending priorities, saving practices, debt considerations, and household financial agreements. The findings reveal that family accounting is practiced through informal yet systematic actions, such as allocating income for children’s education, food, electricity, daily needs, savings, and emergency expenses. Mothers were generally found to have a central role in managing household money, while major financial decisions were discussed with spouses to maintain mutual understanding. The study also shows that household financial management is shaped by responsibility toward children, careful spending, religious values, gratitude, and efforts to avoid burdensome debt. These findings indicate that family accounting is not limited to written records, but is embedded in daily financial arrangements, family communication, and moral considerations. This study contributes to the understanding of accounting as a lived household practice that supports financial order, family responsibility, and economic resilience.