Household Accounting Practice, Budget Discipline, and Family Financial Resilience Amid Inflation Pressure

Siti Aisyah Nasution; Anggono Anggono; Siti Dini; Wenny Anggeresia Ginting

doi:10.61255/jeemba.v4i5.1871

Authors

Siti Aisyah Nasution Universitas Prima Indonesia, Indonesia
Anggono Universitas IBBI, Indonesia
Siti Dini Universitas Prima Indonesia, Indonesia
Wenny Anggeresia Ginting Politeknik Negeri Manado, Indonesia

DOI:

https://doi.org/10.61255/jeemba.v4i5.1871

Keywords:

Household Accounting Practice, Budget Discipline, Family Financial Resilience, Women Household Financial Managers, Inflation Pressure

Abstract

Purpose – This study examines how household accounting practices relate to budget discipline and family financial resilience among a purposively recruited sample of women managing household finances in Indonesia amid inflationary pressure, positioning them as household financial managers who apply basic accounting principles in daily financial decisions.

Design/methodology/approach – Using a quantitative explanatory approach, data were collected via a structured questionnaire from housewives or married women managing family finances. Of 285 responses, 262 were valid after screening. The constructs – household accounting practice, budget discipline, perceived inflation pressure, and family financial resilience – were analysed using PLS-SEM to test the measurement model, structural model, mediation, and moderation effects.

Finding/Results – Household accounting practices positively affect budget discipline and family financial resilience, with budget discipline mediating this relationship. Perceived inflation pressure strengthens the role of accounting practices in shaping disciplined budgeting.

Originality/Value – This study positions household accounting as micro-accounting behaviour and empirically tests how it supports family financial resilience through budget discipline among the participating women household financial managers in this purposively recruited Indonesian sample, extending prior largely descriptive research.

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