The Emancipation of Household Accounting: A [Non]-Feminist Critical Study of Tjoet Njak Dien
Abstract
This study investigates household accounting practices in the families of women migrant workers from a gender perspective and offers a change in the traditional roles of Muslim women. Through a critical approach, Tjoet Njak Dien, a non-feminist theory researcher achieved the study objectives. The results showed that the household accounting practices of migrant workers were masculine. Through the metaphor of Tjoet Njak Dien’s subsequent struggle, three strategies of household accounting practices were revealed. The first concerns earning income with halal and toyib work principles and considering the benefits. Second concerns management to be executed with deliberation and an intermediate attitude. Finally, accounting must be performed via communication and openness between husband and wife. The application could be a means of balancing the household bookkeeping of female migrant workers, which relies on rationality.
Keywords: feminism, gender, household accounting
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References
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As-Sirjani, R. (2019). 354 Sunnah Nabi Sehari-Hari. Jakarta: Pustaka Al-Kautsar.
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Bernal, M. D. C., Pinzón, P. A., & Funnell, W. (2018). Accounting for The Male Domination through Legislative Empowerment of Upper-Middle Class Women in The Early Nineteenth-Century Spain. Accounting, Auditing & Accountability Journal, 31(4), 1174–1198. https://doi.org/10.1108/AAAJ-04-2014-1664
Bourdieu, P. (2005). The Social Structures of the Economy. Cambridge: Polity Press.
Broadbent, J. (1998). The Gendered Nature of A "Accounting Logic’’: Pointers to an Accounting That Encompasses Multiple Values. Critical, 9(3), 267–297. https://doi.org/10.1006/cpac.1997.0158
Buchori, C., & Amalia, M. (2004). Migrasi, Remitansi dan Pekerja Migran Perempuan. In Bank Dunia. Retrieved from http://documents1.worldbank.org/curated/en/975091468258845060/pdf/512450WP0Box341hs0BAHASA0INDONESIAN.pdf
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Cooper, C. (1992). The Non and Nom of Accounting for (M)other Nature. Accounting, Auditing & Accountability Journal, 5(3), 16–40. https://doi.org/10.1108/09513579210017361
Curran, S. R., & Saguy, A. C. (2001). Migration and Cultural Change: A Role for Gender and Social Networks? Journal of International Women’s Studies Article, 2(3), 54–77.
Dellinger, K. (2004). Masculinities in “Safe” and “Embattled” Organizations: Accounting for Pornographic and Feminist Magazines. Gender & Society, 18(5), 545–564. https://doi.org/10.1177/0891243204267401
Dewi, E. (2011). Changing Perceptions of “Good” Mothering and Family Roles Among Indonesian Female Domestic Workers. Journal of The Motherhood Initiative, 2(2), 208–225. Retrieved from https://jarm.journals.yorku.ca/index.php/jarm/article/download/34546/31407
Djazimah, S., & Habudin, I. (2016). Istri Sebagai Pencari Nafkah Utama : Studi Terhadap Perajin Kapuk di Desa Imogiri, Bantul, Yogyakarta. Al-Ahwal, 9(1), 47–66. https://doi.org/10.14421/ahwal.2016.09104
Elmhirst, R. (2007). Tigers and gangsters: masculinities and feminised migration in Indonesia. Asian Population Studies, 5(2), 225–238. https://doi.org/10.1002/psp.435
Espa, V. (2011). Konstruksi Bentuk Akuntansi Keluarga (Pendekatan Hipnometodologi). Universitas Brawijaya.
Everett, J. (2004). Exploring (False) Dualisms for Environmental Accounting Praxis. Critical Perspectives on Accounting, 15(8), 1061–1084. https://doi.org/10.1016/S1045-2354(02)00207-1
Hoang, L. A., & Yeoh, B. S. A. (2011). Breadwinning Wives and “Left-Behind” Husbands: Men and Masculinities in the Vietnamese Transnational Family. Gender & Society, 25(6), 717–739. https://doi.org/10.1177/0891243211430636
Kamayanti, A. (2013). Riset Akuntansi Kritis: Pendekatan [Non] Feminisme Tjoet Njak Dhien. Jurnal Akuntansi Multiparadigma, 4(3), 361-375 https://doi.org/10.18202/jamal.2013.12.7203
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Jakarta Selatan: Yayasan Rumah Peneleh.
Komori, N. (2007). The “Hidden” History of Accounting in Japan : A Historical Examination of The Relationship Between Japanese Women and Accounting. Accounting History, 12(3), 329–358. https://doi.org/10.1177/1032373207079037
Komori, N. (2012). Critical Perspectives on Accounting Visualizing The Negative Space : Making Feminine Accounting Practices Visible by Reference to Japanese Women’s Household Accounting Practices. Critical Perspectives on Accounting, 23(6), 451–467. https://doi.org/10.1016/j.cpa.2012.04.006
Komori, N., & Humphrey, C. (2000). From an Envelope to a Dream Note and a Computer The Award-Winning Experiences of Post-War Japanese Household Accounting Practices. Accounting, Auditing and Accountability Journal, 13(4), 450–474. https://doi.org/10.1108/09513570010338302
Kornberger, M., Carter, C., & Ross-smith, A. (2010). Accounting, Organizations and Society Changing Gender Domination in a Big Four Accounting Firm : Flexibility , Performance and Client Service in Practice. Accounting, Organizations and Society, 35(8), 775–791. https://doi.org/10.1016/j.aos.2010.09.005
Lam, T., & Yeoh, B. S. A. (2018). Migrant mothers , Left-Behind Fathers : The Negotiation of Gender Subjectivities in Indonesia and The Philippines. Gender, Place & Culture, 25(1), 104–117. https://doi.org/10.1080/0966369X.2016.1249349
Llewellyn, S., & Walker, S. P. (2000). Household Accounting as an Interfance Activity: The Home, The Economy And Gender. Critical Perspectives on Accounting, 11(4), 447–478. https://doi.org/10.1006/cpac.1999.0373
Mahmudah, N. (2018). Suami TKW yang Mengurus Rumah: Sebuah Studi Sosiologis tentang Renegosiasi Identitas Laki-Laki pada Kaum Patriarkakh. Jurnal SOSIOLOGI FISIP. Retrieved from http://repository.unair.ac.id/id/eprint/72473
Manurung, D. T. H., & Sinton, J. (2013). Urgensi Peran Akuntansi Dalam Rumah Tangga (Studi Fenomenologis pada Dosen-Dosen Akuntansi di Universitas Widyatama Bandung). Jurnal Akuntansi Dan Humanika, 3(1), 892–911. https://doi.org/10.23887/jinah.v3i1.4040
Marçal, K. (2020). Siapa yang Memasak Makan Malam Adam Smith: Kisah tentang Perempuan dan Ilmu Ekonomi. Tangerang Selatan: Marjin Kiri.
Mazda, G. (2019). Ironi Perceraian di Kabupaten Malang yang Tembus 6.878 Kasus Pertahun. Kumparan. Retrieved from https://kumparan.com/tugumalang/ironi-perceraian-di-kabupaten-malang-yang-tembus-6-878-kasus-pertahun-1551325467144577934
Musdalifa, E., & Mulawarman, A. D. (2019). Budaya Sibaliparriq dalam Praktik Household Accounting. Jurnal Akuntansi Multiparadigma, 10(3), 413–432. https://doi.org/10.21776/ ub.jamal.2019.10.3.24
Northcott, D., & Doolin, B. (2000). Home Accountants : Exploring Their Practices. Accounting, Auditing and Accountability Journal, 13(4), 475–501. https://doi.org/10.1108/09513570010338267
Pahl, J. (2000). Couples and Their Money: Patterns of Accounting and Accountability in The Domestic Economy. Accounting, Auditing and Accountability Journal, 13(4), 502–517. https://doi.org/10.1108/09513570010338078
Permanadeli, R. (2015). Dadi Wong Wadon: Represetasi Sosial Perempuan Jawa di Era Modern. Sleman: Pustaka Ifada (Anggota IKAPI).
Raharjo, A. P., & Kamayanti, A. (2015). Household Accounting Values and Implementation Interpretive Study. The Indonesian Journal of Accounting Research, 18(1), 74–96. https://doi.org/ 10.33312/ijar.365
Rahayu, L. M., Priyatna, A., Rachmat, A., & Banita, B. (2018). Pemahaman Peristiwa Sejarah Melalui Visualisasi Kisah Cut Nyak Dien Sampai di Kabupaten Sumedang. Jurnal Pengabdia Kepada Masyarakat, 2(5), 1–6. Retrieved from http://journal.unpad.ac.id/pkm/article/view/20232
Rahman, M. M., & Fee, L. K. (2009). Indonesian Domestic Workers in Hong Kong, Singapore and Malaysia. Asian Population Studies, 5(2), 103–125. https://doi.org/10.1080/17441730902992059
Reumann, J. H. (1992). Stewardship and The Economy of God. Eugene: Wipf and Stock Publishers.
Stuers, C. V.-D. (2017). Sejarah Perempuan Indonesia: Gerakan dan Pencapaian. Depok: Komunitas Bambu.
Syahatah, H. (1998). Ekonomi Rumah Tangga Muslim. Jakarta: Gema Insani Press.
Tamanni, L., & Mukhlisin, M. (2018). Sakinah Finance. Solo: Tinta Medina.
Triyuwono, I. (2015). Akuntansi Syariah: Perspektif, Metodologi dan Teori. Jakarta: PT Raja Grafindo Persada.
Vickery, A. (2006). His and Hers : Gender, Consumption and Household Accounting in Eighteenth-Century England. Past & Present, 1(1), 12–38. https://doi.org/10.1093/pastj/gtj013
Walker, S. P. (1998). How to Secure Your Husband’s Esteem. Accounting and Private Patriarchy in The British Middle-Class Household during The Nineteenth Century. Accounting Organizations and Society, 23(5/6), 485–514. https://doi.org/10.1016/S0361-3682(97)00025-1
West, C., & Zimmerman, D. H. (2009). Accounting for Doing Gender. Gender & Society, 23(1), 112–122. https://doi.org/10.1177/0891243208326529
Wirawan, I. B., & Mas’udah, S. (2020). International Migration and Risk of Divorce in Families of Female Migrant Workers. International Journal of Innovation, Crativity and Change, 13(1), 1007–1020. Retrieved from https://www.ijicc.net/images/vol_13/13197_Wirawan_2020_E_R.pdf
Yuliati, Y., Khakim, M. N. L., Furzaen, A. R., & Suwarno, E. I. (2020). Aceh Women’ss Contribution of Military Affairs During Western Colonialism in Indonesia. International Conference On Social Studies, Globalisation And Technology (ICSSGT 2019), 458, 220–228. https://doi.org/ 10.2991/assehr.k.200803.028
Yuningrum, H. (2010). Polemik Tenaga Kerja Indonesia sebagai Sumber Devisa Neraga (Problematika Tenaga Kerja Indonesia Dari Segi Islami). Jurnal Pemikiran Dan Penelitian Ekonomi Islam, II(II), 59–70.
Zuhrah, F. (2013). Relasi Suami dan Istri dalam Keluarga Muslim Menurut Konsep Al-Qur’an: Analisis Tafsir Maudhuiy. Analytica Islamica, 2(1), 177-192.
As-Sirjani, R. (2019). 354 Sunnah Nabi Sehari-Hari. Jakarta: Pustaka Al-Kautsar.
Barlas, A. (2002). “Believing Women” in Islam: Unreading Patriarchal Interpretations of The Quran (First Edit). Austin: University of Texas Press.
Bassam, D. (2020). Social Construction of Husband of Female Migrant Workers on Children’s Education. Dialektika, 15(1), 1–8. Retrieved from https://e-journal.unair.ac.id/DIALEKTIKA/article/download/19389/10569
Bernal, M. D. C., Pinzón, P. A., & Funnell, W. (2018). Accounting for The Male Domination through Legislative Empowerment of Upper-Middle Class Women in The Early Nineteenth-Century Spain. Accounting, Auditing & Accountability Journal, 31(4), 1174–1198. https://doi.org/10.1108/AAAJ-04-2014-1664
Bourdieu, P. (2005). The Social Structures of the Economy. Cambridge: Polity Press.
Broadbent, J. (1998). The Gendered Nature of A "Accounting Logic’’: Pointers to an Accounting That Encompasses Multiple Values. Critical, 9(3), 267–297. https://doi.org/10.1006/cpac.1997.0158
Buchori, C., & Amalia, M. (2004). Migrasi, Remitansi dan Pekerja Migran Perempuan. In Bank Dunia. Retrieved from http://documents1.worldbank.org/curated/en/975091468258845060/pdf/512450WP0Box341hs0BAHASA0INDONESIAN.pdf
Carnegie, G. D., & Walker, S. P. (2007). Household Accounting in Australia : A Microhistorical Study. Accounting, Auditing and Accountability Journal, 20(2), 210–236. https://doi.org/10.1108/09513570710741000
Cooper, C. (1992). The Non and Nom of Accounting for (M)other Nature. Accounting, Auditing & Accountability Journal, 5(3), 16–40. https://doi.org/10.1108/09513579210017361
Curran, S. R., & Saguy, A. C. (2001). Migration and Cultural Change: A Role for Gender and Social Networks? Journal of International Women’s Studies Article, 2(3), 54–77.
Dellinger, K. (2004). Masculinities in “Safe” and “Embattled” Organizations: Accounting for Pornographic and Feminist Magazines. Gender & Society, 18(5), 545–564. https://doi.org/10.1177/0891243204267401
Dewi, E. (2011). Changing Perceptions of “Good” Mothering and Family Roles Among Indonesian Female Domestic Workers. Journal of The Motherhood Initiative, 2(2), 208–225. Retrieved from https://jarm.journals.yorku.ca/index.php/jarm/article/download/34546/31407
Djazimah, S., & Habudin, I. (2016). Istri Sebagai Pencari Nafkah Utama : Studi Terhadap Perajin Kapuk di Desa Imogiri, Bantul, Yogyakarta. Al-Ahwal, 9(1), 47–66. https://doi.org/10.14421/ahwal.2016.09104
Elmhirst, R. (2007). Tigers and gangsters: masculinities and feminised migration in Indonesia. Asian Population Studies, 5(2), 225–238. https://doi.org/10.1002/psp.435
Espa, V. (2011). Konstruksi Bentuk Akuntansi Keluarga (Pendekatan Hipnometodologi). Universitas Brawijaya.
Everett, J. (2004). Exploring (False) Dualisms for Environmental Accounting Praxis. Critical Perspectives on Accounting, 15(8), 1061–1084. https://doi.org/10.1016/S1045-2354(02)00207-1
Hoang, L. A., & Yeoh, B. S. A. (2011). Breadwinning Wives and “Left-Behind” Husbands: Men and Masculinities in the Vietnamese Transnational Family. Gender & Society, 25(6), 717–739. https://doi.org/10.1177/0891243211430636
Kamayanti, A. (2013). Riset Akuntansi Kritis: Pendekatan [Non] Feminisme Tjoet Njak Dhien. Jurnal Akuntansi Multiparadigma, 4(3), 361-375 https://doi.org/10.18202/jamal.2013.12.7203
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Jakarta Selatan: Yayasan Rumah Peneleh.
Komori, N. (2007). The “Hidden” History of Accounting in Japan : A Historical Examination of The Relationship Between Japanese Women and Accounting. Accounting History, 12(3), 329–358. https://doi.org/10.1177/1032373207079037
Komori, N. (2012). Critical Perspectives on Accounting Visualizing The Negative Space : Making Feminine Accounting Practices Visible by Reference to Japanese Women’s Household Accounting Practices. Critical Perspectives on Accounting, 23(6), 451–467. https://doi.org/10.1016/j.cpa.2012.04.006
Komori, N., & Humphrey, C. (2000). From an Envelope to a Dream Note and a Computer The Award-Winning Experiences of Post-War Japanese Household Accounting Practices. Accounting, Auditing and Accountability Journal, 13(4), 450–474. https://doi.org/10.1108/09513570010338302
Kornberger, M., Carter, C., & Ross-smith, A. (2010). Accounting, Organizations and Society Changing Gender Domination in a Big Four Accounting Firm : Flexibility , Performance and Client Service in Practice. Accounting, Organizations and Society, 35(8), 775–791. https://doi.org/10.1016/j.aos.2010.09.005
Lam, T., & Yeoh, B. S. A. (2018). Migrant mothers , Left-Behind Fathers : The Negotiation of Gender Subjectivities in Indonesia and The Philippines. Gender, Place & Culture, 25(1), 104–117. https://doi.org/10.1080/0966369X.2016.1249349
Llewellyn, S., & Walker, S. P. (2000). Household Accounting as an Interfance Activity: The Home, The Economy And Gender. Critical Perspectives on Accounting, 11(4), 447–478. https://doi.org/10.1006/cpac.1999.0373
Mahmudah, N. (2018). Suami TKW yang Mengurus Rumah: Sebuah Studi Sosiologis tentang Renegosiasi Identitas Laki-Laki pada Kaum Patriarkakh. Jurnal SOSIOLOGI FISIP. Retrieved from http://repository.unair.ac.id/id/eprint/72473
Manurung, D. T. H., & Sinton, J. (2013). Urgensi Peran Akuntansi Dalam Rumah Tangga (Studi Fenomenologis pada Dosen-Dosen Akuntansi di Universitas Widyatama Bandung). Jurnal Akuntansi Dan Humanika, 3(1), 892–911. https://doi.org/10.23887/jinah.v3i1.4040
Marçal, K. (2020). Siapa yang Memasak Makan Malam Adam Smith: Kisah tentang Perempuan dan Ilmu Ekonomi. Tangerang Selatan: Marjin Kiri.
Mazda, G. (2019). Ironi Perceraian di Kabupaten Malang yang Tembus 6.878 Kasus Pertahun. Kumparan. Retrieved from https://kumparan.com/tugumalang/ironi-perceraian-di-kabupaten-malang-yang-tembus-6-878-kasus-pertahun-1551325467144577934
Musdalifa, E., & Mulawarman, A. D. (2019). Budaya Sibaliparriq dalam Praktik Household Accounting. Jurnal Akuntansi Multiparadigma, 10(3), 413–432. https://doi.org/10.21776/ ub.jamal.2019.10.3.24
Northcott, D., & Doolin, B. (2000). Home Accountants : Exploring Their Practices. Accounting, Auditing and Accountability Journal, 13(4), 475–501. https://doi.org/10.1108/09513570010338267
Pahl, J. (2000). Couples and Their Money: Patterns of Accounting and Accountability in The Domestic Economy. Accounting, Auditing and Accountability Journal, 13(4), 502–517. https://doi.org/10.1108/09513570010338078
Permanadeli, R. (2015). Dadi Wong Wadon: Represetasi Sosial Perempuan Jawa di Era Modern. Sleman: Pustaka Ifada (Anggota IKAPI).
Raharjo, A. P., & Kamayanti, A. (2015). Household Accounting Values and Implementation Interpretive Study. The Indonesian Journal of Accounting Research, 18(1), 74–96. https://doi.org/ 10.33312/ijar.365
Rahayu, L. M., Priyatna, A., Rachmat, A., & Banita, B. (2018). Pemahaman Peristiwa Sejarah Melalui Visualisasi Kisah Cut Nyak Dien Sampai di Kabupaten Sumedang. Jurnal Pengabdia Kepada Masyarakat, 2(5), 1–6. Retrieved from http://journal.unpad.ac.id/pkm/article/view/20232
Rahman, M. M., & Fee, L. K. (2009). Indonesian Domestic Workers in Hong Kong, Singapore and Malaysia. Asian Population Studies, 5(2), 103–125. https://doi.org/10.1080/17441730902992059
Reumann, J. H. (1992). Stewardship and The Economy of God. Eugene: Wipf and Stock Publishers.
Stuers, C. V.-D. (2017). Sejarah Perempuan Indonesia: Gerakan dan Pencapaian. Depok: Komunitas Bambu.
Syahatah, H. (1998). Ekonomi Rumah Tangga Muslim. Jakarta: Gema Insani Press.
Tamanni, L., & Mukhlisin, M. (2018). Sakinah Finance. Solo: Tinta Medina.
Triyuwono, I. (2015). Akuntansi Syariah: Perspektif, Metodologi dan Teori. Jakarta: PT Raja Grafindo Persada.
Vickery, A. (2006). His and Hers : Gender, Consumption and Household Accounting in Eighteenth-Century England. Past & Present, 1(1), 12–38. https://doi.org/10.1093/pastj/gtj013
Walker, S. P. (1998). How to Secure Your Husband’s Esteem. Accounting and Private Patriarchy in The British Middle-Class Household during The Nineteenth Century. Accounting Organizations and Society, 23(5/6), 485–514. https://doi.org/10.1016/S0361-3682(97)00025-1
West, C., & Zimmerman, D. H. (2009). Accounting for Doing Gender. Gender & Society, 23(1), 112–122. https://doi.org/10.1177/0891243208326529
Wirawan, I. B., & Mas’udah, S. (2020). International Migration and Risk of Divorce in Families of Female Migrant Workers. International Journal of Innovation, Crativity and Change, 13(1), 1007–1020. Retrieved from https://www.ijicc.net/images/vol_13/13197_Wirawan_2020_E_R.pdf
Yuliati, Y., Khakim, M. N. L., Furzaen, A. R., & Suwarno, E. I. (2020). Aceh Women’ss Contribution of Military Affairs During Western Colonialism in Indonesia. International Conference On Social Studies, Globalisation And Technology (ICSSGT 2019), 458, 220–228. https://doi.org/ 10.2991/assehr.k.200803.028
Yuningrum, H. (2010). Polemik Tenaga Kerja Indonesia sebagai Sumber Devisa Neraga (Problematika Tenaga Kerja Indonesia Dari Segi Islami). Jurnal Pemikiran Dan Penelitian Ekonomi Islam, II(II), 59–70.
Zuhrah, F. (2013). Relasi Suami dan Istri dalam Keluarga Muslim Menurut Konsep Al-Qur’an: Analisis Tafsir Maudhuiy. Analytica Islamica, 2(1), 177-192.
Published
2021-07-25
How to Cite
RAMADHANI, Febrina Nur; PURWANTI, Lilik; MULAWARMAN, Aji Dedi.
The Emancipation of Household Accounting: A [Non]-Feminist Critical Study of Tjoet Njak Dien.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 16, n. 2, p. 218-233, july 2021.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/67087>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/JIAB.2021.v16.i02.p03.
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