Mental Accounting di Indonesia: Sebuah Tinjauan Literatur Dengan Menggunakan Analisis Bibliometrik
DOI:
https://doi.org/10.30742/equilibrium.v20i2.3680Keywords:
Mental Accounting, Investment, Bibliometric Analysis, IndonesianAbstract
In recent years, the topic of mental accounting has been widely researched with the aim to help manage finances and make better financial decisions. This study aims to determine the trends and direction of mental accounting research development with a time scope of the last decade or from 2013 to 2023. By using a bibliometric analysis approach and descriptive quantitative research type. The number of samples used in this study was 473 publications. The database used for data collection is Google Scholars with the help of Publish or Perish software. In bibliometric research, datasets in the form of publications are processed using VosViewers software. The results obtained are Saparila Worokinasih is the most productive author with 3 publications with the theme of mental accounting. The theory that dominates mental accounting research is Prospect Theory. The most citations were obtained by Elen Rospitadewi and Sujoko Efferin. Then the most frequently used keywords are mental accounting and investment decision making.References
http://zakarija.staff.umm.ac.id/files/2010/12/Theory-of-Planned-Behavior
https://doi.org/10.21002/jaki.2021.05
https://doi.org/10.37253/jgbmr.v4i1.6777
https://doi.org/10.30736/jpensi.v2i3.108
https://doi.org/10.2478/joim-2022-0010
https://doi.org/10.12688/F1000RESEARCH.8414.1
https://doi.org/10.26740/jim.v9n2.p779-793
https://doi.org/10.1016/j.socec.2023.102092
https://doi.org/10.1111/auar.12109
https://doi.org/10.1108/JAEE-03-2021-0089
https://jurnalmahasiswa.unesa.ac.id/index.php/jim/article/view/23849
https://ejournal.undiksha.ac.id/index.php/BISMA-JM/article/view/42838
https://doi.org/10.47065/arbitrase.v3i2.498
Achmat, Z. (n.d.). Theory of planned behavior, masihkah relevan. Academia.Edu. Retrieved October 1, 2024, from https://www.academia.edu/download/33025053/Theory-of-Planned-Behavior-masihkah-relevan1.pdf
Firmansyah, I. (2021). Article 6 6-30-2021 Part of the Accounting Commons, Corporate Finance Commons, Finance and Financial Management Commons, and the Taxation Commons Recommended Citation Recommended Citation Firmansyah. Jurnal Akuntansi Dan Keuangan Indonesia, 18(1). https://doi.org/10.21002/jaki.2021.05
Hamzah, A. (2022). PENGARUH OVERCONFIDENCE BIAS, MENTAL ACCOUNTING DAN FAMILIARITY BIAS TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI. Journal of Global Business and Management Review, 4(1), 50. https://doi.org/10.37253/JGBMR.V4I1.6777
Haryana, R. (n.d.). View of PENGARUH MENTAL ACCOUNTING DAN PSYCHOLOGICAL FACTORS TERHADAP PERILAKU KONSUMEN DALAM PENGGUNAAN KARTU KREDIT. Retrieved October 1, 2024, from https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/108/107
Kalalo, M., Poputra, A., & Akay, E. (2016). Evaliana Marantika Akay,dkk “Analisis Aspek Keperilakuan Terhadap Penerapan Sistem Akuntansi Persediaan Pada Pt. Surya Wenang Indah Manadoâ€. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1), 688–697.
Korzeniowska, D., Brescia, V., & Fijałkowska, J. (2022). Behavioral Accounting: A Bibliometric Analysis of Literature Outputs in 2013–2022. Journal of Intercultural Management, 14(3), 17–40. https://doi.org/10.2478/joim-2022-0010
Mahadevi, S. A., & Haryono, N. A. (2021). Pengaruh Status Quo, Herding Behaviour, Representativeness Bias, Mental Accounting, serta Regret Aversion Bias terhadap Keputusan Investasi Investor Milenial di Kota Surabaya. Jurnal Ilmu Manajemen, 9(2), 779–793. https://doi.org/10.26740/JIM.V9N2.P779-793
Marques, E., Lacerda, R. De, & Maria, P. (2023). Journal of Behavioral and Experimental Economics Mental Accounting and decision making : a systematic literature review. Journal of Behavioral and Experimental Economics, 107(September), 102092. https://doi.org/10.1016/j.socec.2023.102092
Merigó, J. M., & Yang, J. B. (2017). Accounting Research: A Bibliometric Analysis. Australian Accounting Review, 27(1), 71–100. https://doi.org/10.1111/AUAR.12109
Najaf, K., Atayah, O., & Devi, S. (2022). Ten years of Journal of Accounting in Emerging Economies: a review and bibliometric analysis. Journal of Accounting in Emerging Economies, 12(4), 663–694. https://doi.org/10.1108/JAEE-03-2021-0089/FULL/XML
Pradhana, R. W. (2018). Pengaruh Financial Literacy, Cognitive Bias, dan Emotional Bias Terhadap Keputusan Investasi (Studi Pada Investor Galeri Investasi Universitas Negeri Surabaya). Jurnal Ilmu Manajemen, 6(3), 108–117. https://jurnalmahasiswa.unesa.ac.id/index.php/jim/article/view/23849
Pradnyawati, N. L. P. ., & Sinarwati, N. . (2022). Analisis Keputusan Investasi Pada Generasi Millenial di Pasar Modal Saat Pandemi Covid-19. Jurnal Manajemen, 8(2), 428–437. https://ejournal.undiksha.ac.id/index.php/BISMA-JM/article/view/42838
Rahmah, R., & Siregar, I. W. (2022). Bias Perilaku Dan Keputusan Keuangan : Analisis Bibliometrik. 3(2), 346–353. https://doi.org/10.47065/arbitrase.v3i2.498
Sadrin, Anik Malikah, A. (2021). PENGARUH MENTAL ACCOUNTING TERHADAP KEPATUHAN WAJIB PAJAK. 10(01), 6.
Singh, B. (2021). A bibliometric analysis of behavioral finance and behavioral accounting. American Business Review, 24(2), 198–230. https://doi.org/10.37625/ABR.24.2.198-230
Tita, A. (n.d.). View of Sustainability Reporting: Sebuah Analisis Bibliometrik Pada Database Scopus. Retrieved October 1, 2024, from https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/2182/1253
Widanti, Afrima, & Alfansi, L. (2013). Pengaruh Keterlibatan Fashion (Fashion Involvement) Terhadap Kepercayaan Merek (Brand Trust) Dengan Mediasi Hedonic Value Dan Utilitarian Value (Pada Konsumen Smartphone, Tablet Dan Laptop). Journal Consumer Research, 1, 45–117
Wulandari, F., Hermawan, S., Fitriyah, H., & Sidoarjo, U. M. (2022). A Literature Review : Riset Akuntansi. 11(2), 157–175.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work



