The Application of Household Accounting in Families with Nyentana Marriages in Tabanan Regency, Bali

Abstract

This research explores the application of household accounting in families practicing Nyentana marriage in Tabanan Regency, Bali. It highlights the importance of effective financial management in maintaining economic stability and reducing family conflicts related to financial issues. The research employs a qualitative phenomenological approach, examining how families understand and implement household accounting practices. Key findings reveal that accounting activities, including budgeting, record-keeping, and decision-making, are crucial for managing household finances. The findings show that while informants associate accounting broadly with "financial calculation," its practical application varies. Key activities include short-term budgeting (e.g., daily expenses), informal record-keeping, and collaborative decision-making, often influenced by behavioral tendencies like loss aversion (Prospect Theory) and mental categorization of funds (Mental Accounting). Notably, wives manage routine finances, but husbands retain authority in major decisions, reflecting a hybrid of traditional and adaptive gender roles. The study concludes that household accounting in Nyentana families is contextually flexible, serving as both a financial tool and a means of familial harmony. These insights contribute to broader discussions on culturally embedded accounting practices and suggest opportunities for tailored financial literacy programs in matrilocal communities.