scholarly journals Akuntansi dalam Rumah Tangga : Study Fenomenologi pada Akuntan dan Non Akuntan

2016 ◽  
Vol 11 (2) ◽  
pp. 62-75
Author(s):  
Melia Yulianti

Some people or couples in the household who are responsible for household finances. This research was conducted by comparing qualitative in accounting aspects investigated by motivation, benefits and values ​​developed in household accounting practices as well as budgeting, recording, decision making and long-term financial planning. Data was collected through semi structured interview collection. As informants who were made the object of this study were household partners who work as accountants and non accountants. Furthermore, the research findings were analyzed by discussing the theme, with mental accounting as the theoretical agreement. The results of the study show how accounting practices in the families of accountant and non-accountant families vary where not only the background of education but also related to employment, non-geographical and mental status needed by couples in practicing accounting in the household. for household partners in managing household finances.

2020 ◽  
Author(s):  
Vanessa WS Ng ◽  
Chung-Wah Siu ◽  
Patrick KC Chiu ◽  
Carolyn PL Kng ◽  
Elizabeth Jamieson ◽  
...  

Abstract Background: Despite international treatment guidelines currently advocating oral anticoagulants (OACs) as the only appropriate stroke prevention therapy for patients with atrial fibrillation (AF) and evidence that OACs can greatly reduce the risk of stroke with similar risk of bleeding compared with aspirin, the underuse of OACs in patients with AF is common globally, especially in Asia. This study aimed to identify the barriers to prescribing and using OACs among long-term aspirin users with AF.Method: Face-to-face interviews were conducted with fourteen eligible patients with AF using a semi-structured interview guide. The interview recordings were transcribed verbatim and data was analyzed according to the principles of thematic analysis.Results: Five themes were developed: awareness of AF symptoms and diagnosis; knowledge and understanding of AF and stroke prevention therapy; role of decision-making in prescribing; willingness to switch from aspirin to OACs; and impact of OAC regimen on daily living. The majority of the patients were not aware of the symptoms and diagnosis of AF and only had a vague understanding of the illness and stroke prevention therapy, leading to their minimal involvement in decisions relating to their treatment. Some patients and their caregivers were particularly concerned about the bleeding complications from OACs and perceived aspirin to be a suitable alternative as they find the adverse effects from aspirin manageable and so preferred to remain on aspirin if switching to OACs was not compulsory. Lastly, the lifestyle modifications required when using warfarin, e.g. alternative dosing regimen, diet restriction, were seen as barriers to some patients and caregivers.Conclusion: The findings revealed patients’ knowledge gap in AF management which may be targeted using educational interventions to improve patients’ understanding of AF and its management and hence encourage active participation in the decision-making of their treatment in the future.


2020 ◽  
Author(s):  
Vanessa WS Ng ◽  
Chung-Wah Siu ◽  
Patrick KC Chiu ◽  
Carolyn PL Kng ◽  
Elizabeth Jamieson ◽  
...  

Abstract Background: Despite international treatment guidelines currently advocating oral anticoagulants (OACs) as the only appropriate stroke prevention therapy for patients with atrial fibrillation (AF) and evidence that OACs can greatly reduce the risk of stroke with similar risk of bleeding compared with aspirin, the underuse of OACs in patients with AF is common globally, especially in Asia. This study aimed to identify the barriers to prescribing and using OACs among long-term aspirin users with AF.Method: Face-to-face interviews were conducted with fourteen eligible patients with AF using a semi-structured interview guide. The interview recordings were transcribed verbatim and data was analyzed according to the principles of thematic analysis.Results: Five themes were developed: awareness of AF symptoms and diagnosis; knowledge and understanding of AF and stroke prevention therapy; role of decision-making in prescribing; willingness to switch from aspirin to OACs; and impact of OAC regimen on daily living. The majority of the patients were not aware of the symptoms and diagnosis of AF and only had a vague understanding of the illness and stroke prevention therapy, leading to their minimal involvement in decisions relating to their treatment. Some patients and their caregivers were particularly concerned about the bleeding complications from OACs and perceived aspirin to be a suitable alternative as they find the adverse effects from aspirin manageable and so preferred to remain on aspirin if switching to OACs was not compulsory. Lastly, the lifestyle modifications required when using warfarin, e.g. alternative dosing regimen, diet restriction, were seen as barriers to some patients and caregivers. Conclusion: The findings revealed patients’ knowledge gap in AF management which may be targeted using educational interventions to improve patients’ understanding of AF and its management and hence encourage active participation in the decision-making of their treatment in the future.


2019 ◽  
Vol 36 (6) ◽  
pp. 858-868 ◽  
Author(s):  
Francisco Guzman ◽  
Audhesh Paswan ◽  
Niranjan Tripathy

Purpose Personal finance influences everything we buy and is a key driver of all economies. It has attracted significant research attention, mostly grounded in rational economics. However, it has not received adequate research attention in the consumer behavior literature. This study aims to address this gap by looking at some of the consumer-centric antecedents of short- and long-term personal financial planning, i.e. self-other orientation, cognitive style and time orientation. Design/methodology/approach A self-administered survey was used to collect data from full time employees. Hypotheses were tested using multiple regression analyses. Findings Both short- and long-term financial planning are positively associated with non-impulsive and analytical decision-making styles; whereas self and other orientation are only associated with short-term financial planning. Intuitive decision-making is not associated to either short- or long-term financial planning. Research limitations/implications While analytical and long-term orientation are still important for personal finance, in the short run, consumers are also driven by self and other orientation. Practical implications The results are relevant for both products and services that have long-term and short-term financial implications for consumers. Originality/value This study explores financial planning decision-making from a consumer behavior perspective, and addresses a gap in consumer behavior literature.


2018 ◽  
Vol 2 (1) ◽  
pp. 52-64
Author(s):  
Rita Martini ◽  
M. Thoyib ◽  
Periansya Periansya

The present community service program aims to provide understanding and assistance in product development and business finance plan. The target audience of this program is Lakso Sriwijaya. The activity ranges from providing information on developing a long-term practical and durable lakso business to providing assistance in developing the business finance plan. Accounting information is a tool used by users of accounting information for decision making, especially business people. The training given resulted in enhanced professionalism and better business management. Management that focuses on development in business financial planning tends to generate more statutory accounting information, budget and additional income from its business.


2019 ◽  
Vol 4 (2) ◽  
pp. 278-294
Author(s):  
Nurlaila Hasmi

Every family has family financial management & acts as a manager, how each family will manage finances will be different, and usually the family finances will be fully regulated by the Housewife (wife). This research tries to reveal the role of teachers in Makassar Public Vocational School on how informants apply household accounting and manage their finances in the household on 4 (four) important things, namely: budgeting, recording, decision making and long-term planning. This study provides findings from a phenomenological study of accounting in the household. This study aims to uncover family financial planning oriented to explore financial management in the families of teachers in Makassar Public Vocational Schools. The focus of discussion and observation is sought to answer the problem of teachers' understanding of the budget in family financial planning. The qualitative method used in this research uses the theoretical basis for the study of phenomenology. The results of the study it can be concluded that the importance of the role of accounting in the household to be able to plan every budget in the household, recording, decision making and long-term planning in the household. This will have a very good impact on controlling the financial cycle and to avoid misunderstandings between husband and wife, as well as the need for long-term decision making and planning in managing family finances better and more precisely.


2020 ◽  
Author(s):  
Vanessa WS Ng ◽  
Chung-Wah Siu ◽  
Patrick KC Chiu ◽  
Carolyn PL Kng ◽  
Elizabeth Jamieson ◽  
...  

Abstract Background: Despite international treatment guidelines currently advocating oral anticoagulants (OACs) as the only appropriate stroke prevention therapy for patients with atrial fibrillation (AF) and evidence that OACs can greatly reduce the risk of stroke with similar risk of bleeding compared with aspirin, the underuse of OACs in patients with AF is common globally, especially in Asia. This study aimed to identify the barriers to prescribing and using OACs among long-term aspirin users with AF.Method: Face-to-face interviews were conducted with fourteen eligible patients with AF using a semi-structured interview guide. The interview recordings were transcribed verbatim and data was analyzed according to the principles of thematic analysis.Results: Five themes were developed: awareness of AF symptoms and diagnosis; knowledge and understanding of AF and stroke prevention therapy; role of decision-making in prescribing; willingness to switch from aspirin to OACs; and impact of OAC regimen on daily living. The majority of the patients were not aware of the symptoms and diagnosis of AF and only had a vague understanding of the illness and stroke prevention therapy, leading to their minimal involvement in decisions relating to their treatment. Some patients and their caregivers were particularly concerned about the bleeding complications from OACs and perceived aspirin to be a suitable alternative as they find the adverse effects from aspirin manageable and so preferred to remain on aspirin if switching to OACs was not compulsory. Lastly, the lifestyle modifications required when using warfarin, e.g. alternative dosing regimen, diet restriction, were seen as barriers to some patients and caregivers. Conclusion: The findings revealed patients’ knowledge gap in AF management which may be targeted using educational interventions to improve patients’ understanding of AF and its management and hence encourage active participation in the decision-making of their treatment in the future.


Author(s):  
Vidisha Gunesh Ramlugun ◽  
Dineshwar Ramdhony ◽  
Bissoon Poornima

The study investigates the accounting practices of Mauritian households. We explore the likelihood of these practices by administering a questionnaire among 120 random family units. More particularly, four areas of accounting are emphasised- budgeting, record keeping, decision-making and long term financial planning. The findings mainly reveal that household accounting is used in Mauritian homes. Factors such as the risk of debt, tax calculation and important events as marriage, death and birth influence these usages. We suggest that while households are not profit clusters, it is an area of significant interest and therefore deemed to be an area worth of academic study. 


2020 ◽  
Vol 20 (1) ◽  
Author(s):  
Vanessa W. S. Ng ◽  
Chung-Wah Siu ◽  
Patrick K. C. Chiu ◽  
Carolyn P. L. Kng ◽  
Elizabeth Jamieson ◽  
...  

Abstract Background Despite international treatment guidelines currently advocating oral anticoagulants (OACs) as the only appropriate stroke prevention therapy for patients with atrial fibrillation (AF) and evidence that OACs can greatly reduce the risk of stroke with similar risk of bleeding compared with aspirin, the underuse of OACs in patients with AF is common globally, especially in Asia. This study aimed to identify the barriers to prescribing and using OACs among long-term aspirin users with AF. Method Face-to-face interviews were conducted with fourteen eligible patients with AF using a semi-structured interview guide. The interview recordings were transcribed verbatim and data was analyzed according to the principles of thematic analysis. Results Five themes were developed: awareness of AF symptoms and diagnosis; knowledge and understanding of AF and stroke prevention therapy; role of decision-making in prescribing; willingness to switch from aspirin to OACs; and impact of OAC regimen on daily living. The majority of the patients were not aware of the symptoms and diagnosis of AF and only had a vague understanding of the illness and stroke prevention therapy, leading to their minimal involvement in decisions relating to their treatment. Some patients and their caregivers were particularly concerned about the bleeding complications from OACs and perceived aspirin to be a suitable alternative as they find the adverse effects from aspirin manageable and so preferred to remain on aspirin if switching to OACs was not compulsory. Lastly, the lifestyle modifications required when using warfarin, e.g. alternative dosing regimen, diet restriction, were seen as barriers to some patients and caregivers. Conclusion The findings revealed patients’ knowledge gap in AF management which may be targeted using educational interventions to improve patients’ understanding of AF and its management and hence encourage active participation in the decision-making of their treatment in the future.


2015 ◽  
Vol 24 (4) ◽  
pp. 140-145
Author(s):  
Kevin R. Patterson

Decision-making capacity is a fundamental consideration in working with patients in a clinical setting. One of the most common conditions affecting decision-making capacity in patients in the inpatient or long-term care setting is a form of acute, transient cognitive change known as delirium. A thorough understanding of delirium — how it can present, its predisposing and precipitating factors, and how it can be managed — will improve a speech-language pathologist's (SLPs) ability to make treatment recommendations, and to advise the treatment team on issues related to communication and patient autonomy.


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