Mental Accounting di Indonesia: Sebuah Tinjauan Literatur Dengan Menggunakan Analisis Bibliometrik

Amelia Dwi Anggraeni, Ajeng Tita Nawangsari, Ashari Lintang, Ade Irma Suryani Lating

Abstract


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.  

Keywords


Mental Accounting; Investment; Bibliometric Analysis; Indonesian

Full Text:

PDF

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 Manado”. 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.




DOI: http://dx.doi.org/10.30742/equilibrium.v20i2.3680

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi

Indexed By:

      
      

  Creative Commons License

Equilibrium by http://journal.uwks.ac.id/index.php/equilibrium is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

 

 

 

 

Office: EQUILIBRIUM
Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya
Dukuh Kupang XXV No. 54 Surabaya, Indonesia 60225 
Phone: +62315613231   
email: equilibrium@uwks.ac.id

p-ISSN 1693-1378 | e-ISSN 2598-9952

slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor