Main Article Content
Abstract
Purpose: The article explores the meaning of income for employees from a household accounting perspective at one of Indonesia’s largest military defense technology companies
Method: Descriptive qualitative approach using data collection techniques such as open-ended questionnaires, in-depth interviews, and observations of 12 employees.
Results: Income is interpreted and managed differently across genders, showing that household financial practices are shaped not only by economic needs but also by social roles.
Novelty: This study offers a household accounting perspective that reveals income as a socially constructed concept influenced by gender, extending beyond its traditional economic definition.
Contribution: Strengthening theoretical knowledge and literacy regarding household accounting.
Abstrak: Makna Pendapatan Bagi Karyawan: Perspektif Akuntansi Rumah Tangga
Tujuan: Artikel ini mengkaji makna pendapatan bagi karyawan dari perspektif akuntansi rumah tangga di salah satu perusahaan teknologi pertahanan militer terbesar di Indonesia.
Metode: Pendekatan kualitatif deskriptif dengan menggunakan teknik pengumpulan data berupa kuesioner terbuka, wawancara mendalam, dan observasi terhadap 12 karyawan.
Hasil: Pendapatan diinterpretasikan dan dikelola secara berbeda antar gender, menunjukkan bahwa praktik keuangan rumah tangga tidak hanya dibentuk oleh kebutuhan ekonomi tetapi juga oleh peran sosial.
Keunikan: Studi ini menawarkan perspektif akuntansi rumah tangga yang mengungkap pendapatan sebagai konsep yang dibangun secara sosial dan dipengaruhi oleh gender, melampaui definisi ekonomi tradisional.
Kontribusi: Penguatan pengetahuan teoretis dan literasi mengenai akuntansi rumah tangga.
Keywords
Article Details
Copyright (c) 2026 Haurina Maknuun Argadiredja, Reyna Oktavia Adytira, Setu Setyawan, Masiyah Kholmi, Agung Prasetyo Nugroho Wicaksono

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References
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- Kaiser T, Menkhoff L. Does financial education impact financial literacy and financial behavior, and if so, when? World Bank Economic Review 2017;31:611–30. https://doi.org/10.1093/wber/lhx018.
- Bapat D. Antecedents to responsible financial management behavior among young adults: moderating role of financial risk tolerance. International Journal of Bank Marketing 2020;38:1177–94. https://doi.org/10.1108/IJBM-10-2019-0356.
- Netemeyer RG, Warmath D, Fernandes D, Lynch JG. How Am I Doing? Perceived Financial Well-Being, Its Potential Antecedents, and Its Relation to Overall Well-Being. Journal of Consumer Research 2018;45:68–89. https://doi.org/10.1093/jcr/ucx109.
- Gutter M, Copur Z. Financial Behaviors and Financial Well-Being of College Students: Evidence from a National Survey. J Fam Econ Issues 2011;32:699–714. https://doi.org/10.1007/s10834-011-9255-2.
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- Baloyo MJ, Jones S. ‘They don’t waste money on women’: gendered entrepreneurial household dynamics and the total social organization of labour. Entrepreneurship & Regional Development 2025;37:67–91. https://doi.org/10.1080/08985626.2024.2346859.
- Perray-Redslob L, Younes D. Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work? Accounting, Auditing & Accountability Journal 2022;35:229–39. https://doi.org/10.1108/AAAJ-08-2020-4880.
- Lucas AC, Silva C do N, Anzilago M. Contabilidade e gênero: O perfil das publicações em contabilidade. Contextus – Revista Contemporânea de Economia e Gestão 2024;22:e85251. https://doi.org/10.19094/contextus.2024.85251.
- Abel M, Byker T, Carpenter J. Socially optimal mistakes? debiasing COVID-19 mortality risk perceptions and prosocial behavior. J Econ Behav Organ 2021;183:456–80. https://doi.org/10.1016/j.jebo.2021.01.007.
- Klapper L, Lusardi A. Financial literacy and financial resilience: Evidence from around the world. Financ Manage 2020;49:589–614. https://doi.org/10.1111/fima.12283.
- Sesini G, Manzi C, Lozza E. Is psychology of money a gendered affair? A scoping review and research agenda. Int J Consum Stud 2023;47:2701–23. https://doi.org/10.1111/ijcs.12975.
- Bannier CE, Neubert M. Gender differences in financial risk taking: The role of financial literacy and risk tolerance. Econ Lett 2016;145:130–5. https://doi.org/10.1016/j.econlet.2016.05.033.
- Xiao JJ, Porto N. Financial education and financial satisfaction. International Journal of Bank Marketing 2017;35:805–17. https://doi.org/10.1108/IJBM-01-2016-0009.
- Çineli B. Money Management and Gender Equality: An Analysis of Dual‐Earner Couples in Western Europe. Fam Relat 2020;69:803–19. https://doi.org/10.1111/fare.12465.
- Gudmunson CG, Danes SM. Family Financial Socialization: Theory and Critical Review. J Fam Econ Issues 2011;32:644–67. https://doi.org/10.1007/s10834-011-9275-y.
- Ocasio W. Institutions and Their Social Construction: A Cross-Level Perspective. Organization Theory 2023;4. https://doi.org/10.1177/26317877231194368.
- Arooj S, Hussain W, Arooj A, Iqbal A, Hameed S, Abbasi A. Paid Work & Decision Making Power of Married Women Cross Sectional Survey of Muzaffarabad Azad State of Jammu & Kashmir. Adv Appl Sociol 2013;03:165–71. https://doi.org/10.4236/aasoci.2013.33022.
- Fabian IC, Afrizal RF. Women’s Empowerment and Household Decision-making: The Role of Socioeconomic Status in Indonesia. Jurnal Ekonomi Kependudukan Dan Keluarga 2025;2. https://doi.org/10.7454/jekk.v2i2.1086.
- Gu R, Peng C, Zhang W. The Gender Gap in Household Bargaining Power: A Revealed-Preference Approach. Rev Financ Stud 2024. https://doi.org/10.1093/rfs/hhae039.
- Shearer TL, Edward Arrington C. Accounting in other wor(l)ds: A feminism without reserve. Accounting, Organizations and Society 1993;18:253–72. https://doi.org/10.1016/0361-3682(93)90036-6.
- Cooper C, Senkl D. An(other) truth: a feminist perspective on KPMG’s true value. Sustainability Accounting, Management and Policy Journal 2016;7:494–516. https://doi.org/10.1108/SAMPJ-08-2016-0049.
- Xu S, Yang Z, Ali ST, Li Y, Cui J. Does Financial Literacy Affect Household Financial Behavior? The Role of Limited Attention. Front Psychol 2022;13. https://doi.org/10.3389/fpsyg.2022.906153.
- Reed E, Johnson B. Overview of cultural capital theory’s current impact and potential utility in academic libraries. The Journal of Academic Librarianship 2023;49:102782. https://doi.org/10.1016/j.acalib.2023.102782.
- Festivalia F, . N, Ratnaningtyas H, Asmaniati F, Gantina D. Financial Literacy and Financial Behavior in Households: An Empirical Literature Synthesis. Journal of Economics, Finance And Management Studies 2025;08. https://doi.org/10.47191/jefms/v8-i5-20.
- Festivalia F, Nurbaeti, Ratnaningtyas H, Asmaniati F, Gantina D. Financial Literacy and Financial Behavior in Households: An Empirical Literature Synthesis. Journal of Economics, Finance And Management Studies 2025;08. https://doi.org/10.47191/jefms/v8-i5-20.
- Amri A, Ramdani Z, Warsihna J, Tae LF. The Development and Validation of Financial Management Behavior (FMB) Scale in Postgraduate Students. Jurnal Manajemen Indonesia 2022;22:189–98. https://doi.org/10.25124/jmi.v22i2.4006.
- Dwijayanty R, Buchory HA, Nuryaman N, Kusumah WR. The mediating role of financial management behavior in the relationship between financial literacy and business performance. Edelweiss Applied Science and Technology 2025;9:1406–12. https://doi.org/10.55214/2576-8484.v9i8.9618.
- Haynes K. Transforming identities : Accounting professionals and the transition to motherhood 2008;19:620–42. https://doi.org/10.1016/j.cpa.2006.10.003.
References
Lusardi A, Mitchell OS. The Economic Importance of Financial Literacy: Theory and Evidence. J Econ Lit 2014;52:5–44. https://doi.org/10.1257/jel.52.1.5.
Yuliana Sugiarti, Mawardi R. Determinan Minat Investasi Saham Generasi Milenial di Masa Pandemi. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen 2022;5. https://doi.org/10.33795/jraam.v5i3.007.
Kaiser T, Menkhoff L. Does financial education impact financial literacy and financial behavior, and if so, when? World Bank Economic Review 2017;31:611–30. https://doi.org/10.1093/wber/lhx018.
Bapat D. Antecedents to responsible financial management behavior among young adults: moderating role of financial risk tolerance. International Journal of Bank Marketing 2020;38:1177–94. https://doi.org/10.1108/IJBM-10-2019-0356.
Netemeyer RG, Warmath D, Fernandes D, Lynch JG. How Am I Doing? Perceived Financial Well-Being, Its Potential Antecedents, and Its Relation to Overall Well-Being. Journal of Consumer Research 2018;45:68–89. https://doi.org/10.1093/jcr/ucx109.
Gutter M, Copur Z. Financial Behaviors and Financial Well-Being of College Students: Evidence from a National Survey. J Fam Econ Issues 2011;32:699–714. https://doi.org/10.1007/s10834-011-9255-2.
M Iqbal Fansyuri, Ayudia Sokarina. The Margaridation of Household Accounting by Patriacial Ideology: A Phenomenological Study. E-Jurnal Akuntansi 2025;35. https://doi.org/10.24843/EJA.2025.v35.i06.p09.
Gilbert C, Everett J, de Castro Casa Nova SP. Patriarchy, capitalism, and accounting: A herstory. Critical Perspectives on Accounting 2024;99:102733. https://doi.org/10.1016/j.cpa.2024.102733.
Lott Y. When My Money Becomes Our Money: Changes in Couples’ Money Management. Social Policy and Society 2017;16:199–218. https://doi.org/10.1017/S1474746415000688.
Haynes K. The role of accounting in creating, perpetuating, and overcoming inequalities: Going beyond discipline, borders, and stasis towards accounting as activism. Gend Work Organ 2025;32:912–28. https://doi.org/10.1111/gwao.13191.
Baloyo MJ, Jones S. ‘They don’t waste money on women’: gendered entrepreneurial household dynamics and the total social organization of labour. Entrepreneurship & Regional Development 2025;37:67–91. https://doi.org/10.1080/08985626.2024.2346859.
Perray-Redslob L, Younes D. Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work? Accounting, Auditing & Accountability Journal 2022;35:229–39. https://doi.org/10.1108/AAAJ-08-2020-4880.
Lucas AC, Silva C do N, Anzilago M. Contabilidade e gênero: O perfil das publicações em contabilidade. Contextus – Revista Contemporânea de Economia e Gestão 2024;22:e85251. https://doi.org/10.19094/contextus.2024.85251.
Abel M, Byker T, Carpenter J. Socially optimal mistakes? debiasing COVID-19 mortality risk perceptions and prosocial behavior. J Econ Behav Organ 2021;183:456–80. https://doi.org/10.1016/j.jebo.2021.01.007.
Klapper L, Lusardi A. Financial literacy and financial resilience: Evidence from around the world. Financ Manage 2020;49:589–614. https://doi.org/10.1111/fima.12283.
Sesini G, Manzi C, Lozza E. Is psychology of money a gendered affair? A scoping review and research agenda. Int J Consum Stud 2023;47:2701–23. https://doi.org/10.1111/ijcs.12975.
Bannier CE, Neubert M. Gender differences in financial risk taking: The role of financial literacy and risk tolerance. Econ Lett 2016;145:130–5. https://doi.org/10.1016/j.econlet.2016.05.033.
Xiao JJ, Porto N. Financial education and financial satisfaction. International Journal of Bank Marketing 2017;35:805–17. https://doi.org/10.1108/IJBM-01-2016-0009.
Çineli B. Money Management and Gender Equality: An Analysis of Dual‐Earner Couples in Western Europe. Fam Relat 2020;69:803–19. https://doi.org/10.1111/fare.12465.
Gudmunson CG, Danes SM. Family Financial Socialization: Theory and Critical Review. J Fam Econ Issues 2011;32:644–67. https://doi.org/10.1007/s10834-011-9275-y.
Ocasio W. Institutions and Their Social Construction: A Cross-Level Perspective. Organization Theory 2023;4. https://doi.org/10.1177/26317877231194368.
Arooj S, Hussain W, Arooj A, Iqbal A, Hameed S, Abbasi A. Paid Work & Decision Making Power of Married Women Cross Sectional Survey of Muzaffarabad Azad State of Jammu & Kashmir. Adv Appl Sociol 2013;03:165–71. https://doi.org/10.4236/aasoci.2013.33022.
Fabian IC, Afrizal RF. Women’s Empowerment and Household Decision-making: The Role of Socioeconomic Status in Indonesia. Jurnal Ekonomi Kependudukan Dan Keluarga 2025;2. https://doi.org/10.7454/jekk.v2i2.1086.
Gu R, Peng C, Zhang W. The Gender Gap in Household Bargaining Power: A Revealed-Preference Approach. Rev Financ Stud 2024. https://doi.org/10.1093/rfs/hhae039.
Shearer TL, Edward Arrington C. Accounting in other wor(l)ds: A feminism without reserve. Accounting, Organizations and Society 1993;18:253–72. https://doi.org/10.1016/0361-3682(93)90036-6.
Cooper C, Senkl D. An(other) truth: a feminist perspective on KPMG’s true value. Sustainability Accounting, Management and Policy Journal 2016;7:494–516. https://doi.org/10.1108/SAMPJ-08-2016-0049.
Xu S, Yang Z, Ali ST, Li Y, Cui J. Does Financial Literacy Affect Household Financial Behavior? The Role of Limited Attention. Front Psychol 2022;13. https://doi.org/10.3389/fpsyg.2022.906153.
Reed E, Johnson B. Overview of cultural capital theory’s current impact and potential utility in academic libraries. The Journal of Academic Librarianship 2023;49:102782. https://doi.org/10.1016/j.acalib.2023.102782.
Festivalia F, . N, Ratnaningtyas H, Asmaniati F, Gantina D. Financial Literacy and Financial Behavior in Households: An Empirical Literature Synthesis. Journal of Economics, Finance And Management Studies 2025;08. https://doi.org/10.47191/jefms/v8-i5-20.
Festivalia F, Nurbaeti, Ratnaningtyas H, Asmaniati F, Gantina D. Financial Literacy and Financial Behavior in Households: An Empirical Literature Synthesis. Journal of Economics, Finance And Management Studies 2025;08. https://doi.org/10.47191/jefms/v8-i5-20.
Amri A, Ramdani Z, Warsihna J, Tae LF. The Development and Validation of Financial Management Behavior (FMB) Scale in Postgraduate Students. Jurnal Manajemen Indonesia 2022;22:189–98. https://doi.org/10.25124/jmi.v22i2.4006.
Dwijayanty R, Buchory HA, Nuryaman N, Kusumah WR. The mediating role of financial management behavior in the relationship between financial literacy and business performance. Edelweiss Applied Science and Technology 2025;9:1406–12. https://doi.org/10.55214/2576-8484.v9i8.9618.
Haynes K. Transforming identities : Accounting professionals and the transition to motherhood 2008;19:620–42. https://doi.org/10.1016/j.cpa.2006.10.003.
