MENTAL ACCOUNTING SEBAGAI BENTUK PRAKTIK AKUNTANSI PINJAMAN DANA

Abstract

Penelitian ini bertujuan untuk menemukan praktik pinjaman dana oleh bank tithil ke pedagang di Pasar Singosari. Pendekatan etnometodologi dijadikan alat untuk meneliti praktik akuntansi pinjaman dana dengan informan adalah pemilik dana (bank tithil) dan pedagang pasar. Hasil penelitian menunjukkan bahwa terdapat dua bentuk penyaluran dana pinjaman, yaitu sistem pinjaman biasa dan sistem arisan. Praktik akuntansi pinjaman dana bank tithil menggunakan mental accounting, yaitu membuat catatan kecil di kertas atau hanya mengingat transaksi. \nAbstract: Mental Accounting as a Form of Loan Funding Accounting Practices. This study aims to find out the practice of lending by tithil banks to traders in Singosari Market. The ethnometodological approach is used as a tool to examine the accounting practices of loan funds with informants being the owner of the funds (tithil bank) and traders. The results showed that there were two forms of distribution of loan funds, namely the regular loan system and the arisan system. The accounting practice of tithil bank loan funds uses mental accounting, which is making small notes on paper or just remembering transactions.