Women As Household Financial Managers: An Accounting Analysis And The Development Of The MLPK-RT Model

Abstract

Household financial management plays an essential role in maintaining family welfare and economic resilience, particularly in households where housewives act as the primary financial managers. This study aims to examine household financial management practices among housewives in the Ciayumajakuning region and to develop a practical financial reporting model suited to their socio-economic conditions and levels of financial literacy. Employing a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation involving 15 housewives from low-, middle-, and high-income households across five districts and cities. The findings indicate that household financial management is generally conducted in an informal and intuitive manner, with limited documentation regardless of income level. Although income differences influence planning, control, and saving behavior, they do not necessarily lead to systematic financial recording and evaluation. To address this issue, the study proposes the Household Financial Management Report Model (MLPK-RT), a simple, practical, and adaptive framework that integrates basic accounting principles into daily household financial practices. This model contributes to making accounting more accessible to housewives, while offering practical implications for improving financial discipline, empowering women, and supporting sustainable family welfare.