scholarly journals MENTAL ACCOUNTING SEBAGAI BENTUK PRAKTIK AKUNTANSI PINJAMAN DANA

2021 ◽  
Vol 6 (1) ◽  
pp. 55-64
Author(s):  
Ajeng Purwandani ◽  
Aji Dedi Mulawarman
Keyword(s):  
Mental Accounting ◽  
Bank Loan ◽  
Accounting Practice ◽  
Loan System

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. Abstract: 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.

Trans-personal mental accounting of gifts

1995 ◽  
Author(s):  
Suzanne O'Curry ◽  
Ching-Fan Sheu
Keyword(s):  
Mental Accounting

Depreciation in mental accounting

1995 ◽  
Author(s):  
Chip Heath ◽  
M. G. Fennema
Keyword(s):  
Mental Accounting

Accounting research production and evaluation: The view of the professionals

2017 ◽  
pp. 75-80
Author(s):  
Orazio Vagnozzi
Keyword(s):  
The Other ◽  
Methodological Issues ◽  
Accounting Research ◽  
Research Production ◽  
Accounting Practice ◽  
Mutual Knowledge ◽  
The One

The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice and to avoid the risk of accounting research becoming selfreferential, every effort should be made to bridge the current gap between research and accounting practice. To this end, the development of mutual knowledge of the agenda of researchers and practitioners on the one hand, and participation in joint projects on the other, could represent possible future solutions to be pursued.

Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting

2017 ◽  
pp. 83-99
Author(s):  
Elisabetta Mafrolla ◽  
Viola Nobili
Keyword(s):  
Financial Reporting ◽  
Banking System ◽  
Regulatory System ◽  
Discretionary Accruals ◽  
Bank Loans ◽  
Bank Loan ◽  
Banking Union ◽  
Private Firms ◽  
European Banking Union

This paper investigates whether and at what extent private firms reduce the quality of their accruals in order to signal a better portrait to the bank and obtain new or larger bank loans. We measure earnings discretionary accruals of a sample of Italian private firms, testing whether new and larger bank loans are associated with a higher (lower) quality of earnings in borrowers' financial reporting. We study bank loan levels and changes and how they impact discretionary accruals and found that, surprisingly, private firms' discretionary accruals are systematically positively affected by an increase in bank loans, although they are negatively affected by the credit worthiness rating assigned to the borrowers. We find that the monitoring role of the banking system with regard to the adoption of discretionary accruals is effective only when the loan is very large. This paper may have implications for policy-makers as it contributes to the understanding of the shortcomings of the banking regulatory system. This is an extremely relevant issue since the excessive amount of non-performing loans held by Italian banks recently threatened the stability of the European Banking Union as a whole.

Establishment of Police Anti-loan System for Diplomatic Misions Abroad and Measures to Improve Laws and Systems

2020 ◽  
Vol 3 (2) ◽  
pp. 1-16
Author(s):  
Hyun-Ho Park ◽  
Chan-Sun Kim ◽  
Tae-Gwan Yoon ◽  
Young-Oh Lee
Keyword(s):  
Loan System
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