The Emancipation of Household Accounting: A [Non] Feminism Critical Study of Tjoet Njak Dien

Abstract

This study investigates household accounting practices in the families of women migrant workers from a gender perspective and offers a change in the traditional roles of Muslim women. Through a critical approach, Tjoet Njak Dien, a non-feminist theory researcher achieved the study objectives. The results showed that the household accounting practices of migrant workers were masculine. Through the metaphor of Tjoet Njak Dien’s subsequent struggle, three strategies of household accounting practices were revealed. The first concerns earning income with halal and toyib work principles and considering the benefits. Second concerns management to be executed with deliberation and an intermediate attitude. Finally, accounting must be performed via communication and openness between husband and wife. The application could be a means of balancing the household bookkeeping of female migrant workers, which relies on rationality.
 Keywords: feminism, gender, household accounting

Peran Edukasi Akuntansi Dalam Penerapan Akuntansi Rumah Tangga Selama Masa Pandemi Covid-19

“…Terdapat beberapa penelitian terkait akuntansi rumah tangga yang telah dilakukan, antara lain pengaruh mental akuntansi (Yulianti, 2016), budaya (Musdalifa & Mulawarman, 2019), gender (Ramadhani et al, 2021;Setiowati, 2016), dan atribut keluarga (Adeniyi, 2021;Rudi Yulianto & Syahputra, 2019) terhadap penerapan akuntansi rumah tangga. Penelitian mengenai akuntansi rumah tangga juga mencakup topik peran akuntansi rumah tangga di masa pandemi (Suwarni & Arman, 2017;Triseptya, 2021), peran suami dan istri dalam akuntansi rumah tangga (Sidharta, 2016), penerapan akuntansi pada rumah tangga pengusaha (Rant et al, 2017), dan penerapan akuntansi rumah tangga pada masyarakat pesisir (Tumilaar et al, 2020).…”

“…Beberapa penelitian mengenai akuntansi rumah tangga telah dilakukan oleh para peneliti dalam dan luar negeri, antara lain Zeynalova & Mammadli (2020), Yulianti (2016), Adeniyi (2021), Teerakanon (2020), Ramadhani et al (2021), Musdalifa & Mulawarman (2019), dan Setiowati (2016). Dari hasil penelitian Zeynalova & Mammadli (2020), disimpulkan bahwa dalam lingkup rumah tangga, konsumsi dipengaruhi oleh variabel-variabel, seperti pendapatan, ukuran rumah tangga, jumlah anak, umur konsumen, status pernikahan, tempat tinggal, tingkat pendidikan dan pekerjaan, serta faktor psikologis seperti harapan, rencana, sisi optimis dan pesimis konsumen.…”

Ideology Game in Household Accounting

“…The accounting applied is not in written form and in managing family finances the value of openness and mutual trust in managing family finances [4]. This trust value is in line with the stewardship principle in accounting [5], [6].…”

“…Household accounting in Mandar culture is a research in the field of household accounting which is practiced in certain cultural settings [4]. In addition, research on accounting applied to the families of migrant workers had also been studied so as to gain an understanding that household accounting experiences a shift when the main breadwinner shifts from husband to wife [5], [6].…”

Islamic household accounting: romance discussion in accounting curriculum

“…In fact, he is the earliest reference arguing that the discussion of household accounting requires not only a calculative technique but also other moral and social sciences. Household also stipulates trust, mutual openness, and communication between a husband and a wife (Musdalifa & Mulawarman, 2019;Ramadhani, Purwanti, & Mulawarman, Ontological questions finally emerge to invite readers to reflect on what is the happiest thing in our lives, and whether it is worth fighting for. It is a shame if accounting graduates are able to maintain corporate clients, but fail to maintain their households.…”