Keputusan Keuangan Berbasis Nilai: Interaksi Bias Keuangan dan Praktik Akuntansi Subjektif pada Startup Bootstrapping di Malang
Abstract
Penelitian ini mengeksplorasi bagaimana bias keuangan dan praktik akuntansi subjektif mempengaruhi pengambilan keputusan bootstrapping oleh pendiri startup di Malang. Dengan menggunakan pendekatan fenomenologi eksistensial, studi ini mendalami pengalaman subjektif pendiri dalam merespons keterbatasan sumber daya dan tekanan keberlanjutan usaha. Temuan menunjukkan bahwa bias seperti loss aversion, mental accounting, dan overconfidence bukan sekadar penyimpangan kognitif, melainkan refleksi nilai-nilai otonomi, kontrol, dan keberanian eksistensial. Praktik akuntansi dilakukan secara naratif dan interpretatif untuk membingkai risiko, memperkuat kohesi sosial, dan menjaga legitimasi internal. Studi ini juga menyoroti praktik bricolage, di mana pendiri tidak mengandalkan sistem keuangan standar, melainkan menyusun struktur pelaporan dan pengendalian berdasarkan nilai moral, etika komunitas, dan relasi sosial. Bricolage dalam konteks ini mencerminkan strategi adaptif yang menghubungkan idealisme usaha dengan keterbatasan nyata dan tuntutan keberlanjutan. Kontribusi utama penelitian ini terletak pada integrasi antara bias keuangan, akuntansi subjektif, dan bricolage sebagai kerangka interpretatif yang memposisikan keputusan finansial startup sebagai ekspresi eksistensial yang dibentuk oleh nilai, makna lokal, dan realitas budaya. Dengan demikian, studi ini memperluas cakrawala behavioral accounting dan finance ke arah pendekatan yang lebih kontekstual, bermakna, dan humanistik.
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