The Effect of Decision Making, Accounting Activities, Evaluation in Mental Accounting A Culture of Ompangan From Marriage

This study was conducted aiming to determine the effect of mental accounting which consists of decision making, accounting activities, and evaluation of the culture of ompangan. The culture of ompangan is the term "pun" that is spontaneously expressed by those who accept it. The comments were actually donations or donations given to people who were known to be good or close. according to Tago (2016: 112) "buwuh is the local term for a name for the tradition of helping relatives, neighbors, and / or friends who are on a whim The results of this study indicate that the results of the simultaneous test show that there is a significant influence between decision making, accounting activities, and evaluation affecting the culture of the team, the results of the partial test analysis indicate that decision making has no significant effect on the culture of the group. While accounting activities have a positive and significant effect on the dance culture of marriage. Evaluation has a negative and significant effect on the dance culture of marriage. And from the results of the standardized coefficients test shows that accounting activity is the most influential variable and can be used as one of the considerations for the compiler or giver and the new recipient in the donation (buwuh /ompangan) in the culture of ompangan from the marriage.

neighbors, and the surrounding community. They have the awareness or sensitivity to help even though there is an invitation, it is only a good intention to respect each other. The Kalibuntu people consider ompangan culture as a means to strengthen friendship.
In the culture of tompangan, there are also other aspects of giving a compliment or returning a compliment that is mental accounting. Mental accounting is a cognitive process in which individuals record, summarize, analyze, and report financial transactions or events to track the flow of money and control spending. In mental accounting, the components involved include framing effects, specific accounts, self control, decision making, self reports, and hedonic treadmills (Thaler in Rospitadewi and Efferin, 2017: 19).
The formulation of the problems in this study are: 1) is there a simultaneous influence of decision making, accounting activities, evaluation of mental accounting on the culture of the marriage of marriage, 2) is there a partial effect of decision making, accounting activities, evaluation of mental accounting on the culture of marriage from the marriage , 3) where is the more dominant influence between decision making, accounting activities, evaluation in mental accounting on the dance culture of marriage

Decision-making
According to Setiadi (2008: 17) "Taking is a process of selecting the best alternative from a number of alternatives systematically to be followed up (used) as a way of solving problems". It can be interpreted that decision making is choosing and determining an alternative which is considered the most appropriate of the several alternatives formulated. The decision must be flexible, analytical and possible to be implemented with the encouragement of infrastructure and available resources (human and material).

Behavioral accounting
In the practice of accounting, human behavior is the potential and capacity expressed through physical, mental and social activities that occur during his lifetime. In psychology, humans will experience changes in cognitive ways (ways of thinking and gaining knowledge through the activities of remembering, analyzing, understanding, assessing, reasoning, imagining, and understanding through language and subsequently how to use their knowledge), emotions, capacities and functions of behavior (Bornstein, Kagan and Lerner in Sawarjuwono, 2012: 4).

Behavioral aspects Attitude
According to Thahir (2014: 85) Attitude is the regularity of one's feelings and thoughts and the tendency towards aspects of the environment, reflected in the tendency of behavior in dealing with an environmental situation associated with it, responses that contain cognitive components (knowledge), affective (how far its assessment of objects) and konactive (tendency to act), which is carried out by someone of an object or stimulus from their environment. He showed the direction, potential and drive towards something. European Journal of Business and Management www.iiste.org ISSN 2222-1905(Paper) ISSN 2222-2839(Online) Vol.12, No.6, 2020

Motivation
The word motivation (motivation) is basically the word motive (motive) which means encouragement, cause or reason for someone to do something. Thus motivation means a condition that encourages or becomes the cause of someone doing an action / activity that takes place consciously. (Thahir, 2014: 92).

Perception
Kast and James in Tahir (2014: 55), "Perception is to understand behavior, because it is a tool by which stimuli (stimuli) affect someone or something organism. A stimulation that is not felt, will not affect behavior.

Emotions
Emotion (Emotion) is an intense feeling that is directed at someone or something. Emotions have a tendency to impact one's behavior on risk perceptions and risk attitudes in decision making, with regard to goodmood and badmood (Sastri, 2016: 1-2). Good emotional condition (good mood) includes joy, attention or empathy, while bad (bad mood) includes dislike, fear, and disgust.

Evaluation
According to Arifin (2012: 8), evaluation is a systematic and ongoing process to determine the quality (value and meaning) of something, based on certain considerations and criteria for making decisions.

Mental Accounting
Mental accounting is a cognitive process in which individuals record, summarize, analyze, and report financial transactions or events to track the flow of money and control spending. In mental accounting, the components involved include framing effects, specific accounts, self control, decision making, self reports, and hedonic treadmills. Humans consider spending as an experience to be evaluated (Thaler in Rospitadewi and Efferin, 2017: 19).

Ompangan Culture From Marriage
The culture of ompangan is the term "pun" that is spontaneously expressed by those who accept it. The comments were actually donations or donations given to people who were known to be good or close. according to Tago (2016: 112) "buwuh is the local term for a name for the tradition of helping relatives, neighbors and / or friends who are having a desire. These degrees can be in the form of tingkeb for mothers who are seven months pregnant, selapanan for babies aged 35 days, circumcision, mantenan (marriage), khaul or alms for the anniversary of death, or meeting breeds involving family members near or far from one offspring great grandfather. One form of involvement is donations that come in the form of labor, goods, and money. The basic form of this assistance is two kilograms of rice or sugar. Sometimes added with egg noodles, long beans, or other forms of vegetables.

Research Methods
This type of research uses associative research (relationships) with quantitative data analysis techniques.
Associative research is trying to see the relationship between several variables that can explain the hypothesis to European Journal of Business and Management www.iiste.org ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online) Vol.12, No.6, 2020 125 be tested (Sugiyono in hestungkorowati, 2014: 125). Therefore this study aims to determine the effect of decision making, accounting activities, evaluations in mental accounting on the dance culture of marriage.
In this study, the population used was the hamlet of Sambilangan 1 in the village of Kalibuntu Kec. Kraksaan Probolinggo Regency numbered 115 people, there were 8 RT. The sample in this study uses the purpose sampling method, which is random sampling based on certain specific characteristics or traits. The criteria in this study include: a) respondents (male / female) who have done the writing, b) respondents (male / female) who are married.
So that the sampling in this study as many as 64 people or as many as 8 families from 8 RT, which is based on family understanding. The family understanding referred to is husband or wife.
Based on the data source, the type of data used is primary data, where the required information is obtained by distributing questionnaires to the Kalibuntu community, especially in Sambilangan Hamlet 1. Data collection methods in this study are: Questionnaire, Observation, Library Research, and Documentation.
In accordance with the symptoms faced, then the measurement tool used is the Likert scale. According to Sugiyono (2009: 107) to measure the attitudes, opinions, and perceptions of a person or group of people about social phenomena using a Likert scale.   respondents worked as traders, 25 respondents worked as fishermen, 3 respondents worked as entrepreneurs, and 2 respondents worked odd jobs. So that the highest sample size is 25 respondents working as fishermen with a percentage of 39%.

Multiple Regression Analysis
Based on the table 3 above the results of data processing on decision making, accounting activities, and evaluations of the culture of the team in the Kalibuntu community, the Kraksaan sub-district of Probolinggo District, the regression results are obtained as follows:  (bernilai negatif),

Simultaneous Test (F Test)
Testing of regression between independent variables decision making, accounting activities, and evaluations of the culture dependent variables at the significant level of 5%. The number of samples (n) is 64 and the number of independent / independent variables (k) is 3, so that we can find out the numerator Dk = k = 3 and the denominator Dk = N -k -1 = 60. After the numerator and denominator are determined, then from table F a value of 2.758 was obtained. In table 5 above it can be seen that F_calculate = 45.402 and a significant value of 0.000 <0.05, then the independent variables of decision making, accounting activities, and evaluation together (simultaneously) have a significant effect on the culture of computing. Based on these results, the hypothesis stating that free decision making, accounting activities, and evaluations simultaneously affect the culture of partners is proven in this case H_0 is rejected. European Journal of Business and Management www.iiste.org ISSN 2222-1905(Paper) ISSN 2222-2839(Online) Vol.12, No.6, 2020 This is in line with research conducted by Elen Rospitadewi and Sujoko Efferin (2017), showing that mental accounting is a core component of the workings of the mind and the accompanying actions that continue to be repeated unnoticed. The repetition consists of several stages, namely the framing effect, the formation of specific accounts, self control, decision making, self report, and finally the hedonic treadmill.
So that it raises the perception of what has utility (usefulness) as a desire that must be fulfilled. This perception gives the illusion of what is considered good to get and what is "not good" to avoid.
Obtaining certain material, relationships, and / or experiences that are considered good are the objects that are attached. Conversely, material, forms of relationships, and / or other experiences that are perceived as not good must be avoided. These three things if considered good will give "happiness".

Partial Test (t test)
Based on the results of calculations using the SPSS 21 program as shown in Table 4 above, it can be seen the effect of partially independent variables on the dependent variable that t_calculated for the decision making variable pengambilan (X〗 _1) is greater than 〖t〗 _table that is equal to 1.691> 1,670 and the probability level is 0.096> 0.05 then 〖H〗 _0 is accepted. Which means that the decision-making variable in mental accounting has an effect but is not significant on the culture of (Y). This is the same as the evaluation variable 〖(X〗 _3) obtained t-count value of -7.007 and t-table equal to 1.670 (based on the t distribution table) with a significance value of 0,000 (p <0.05). It can be concluded t_count> t_table and the significance value is 0,000 <0.05 then 〖H 〗 _0 is accepted. Which means the evaluation variables in mental accounting partially have a negative and significant effect on the culture of (Y). This is in line with research conducted by Nadia Kartika and Rr. Iramani (2013) which showed no discovery of the influence of emotion on risk perception, but contrary to the results of research conducted by Tri Afrida Rizqi Ameliya (2012), which states that emotion has a significant effect on a person's assessment of risk (risk perception).
The reason for the differences in research results can be due to the characteristics of respondents who are dominant at age> 45 years and who are married. Respondents of this age tend to have a more stable emotional level and with a family status, their first priority is not only for personal interests but for the future needs of the family, so they are expected to get returns that will later be used for families, so they also expected to not be affected by the emotional state.
Similar to the research conducted by Emiliana Sadilah, et al (2015), the results of her research showed that decision making made there was an element of coercion that people had to come to meet during the celebration, but by the community it was a tradition that could not be eliminated and was a form of anticipation when community solidarity began menuru. There is a kind of bad feeling or "pekewuh" if it does not come jagong after being slashed. The more so people who are haunted are relatives or close relatives.
The influence of accounting activity 〖(X〗 _2) on the culture of a (Y). Based on the Regression test results obtained t-count value of 8.893 and t-table of 1.670 (based on the t distribution table) with a significance value of 0,000 (p <0.05). It can be concluded t_count> t_table and the significance value is 0,000 <0.05 then 〖H〗 _0 is rejected. Which means the accounting activity variable in mental accounting partially has a positive and significant effect on the dance culture of marriage. This is in line with research conducted by Made Citra Yuniastuti (2014), the results of his research show that a person's ability to organize, plan and control is related to the bias of accounting mental behavior as said by thaler in kivets that someone who has mental accounting has a systematic mind to adjust expense income. McKay, Atkinson, and Crame in Linda Ariany Mahastanti (2012) who said older people are more likely to see themselves as savers, the majority of parents are very careful about money management and closely monitoring their spending.

Dominant Test
The dominant independent variable influencing the dependent variable can be known from the t-count value with α 0.00 then the t-count value X2 = 8.893 is greater than the t-count value of X1 and X3 namely 1.691 and -7.007. Which shows that the variable X2 (accounting activity) is more dominant influence on the variable Y (Ompangan culture) than the variables X1 (decision making) and X3 (evaluation). Thus the formulation of the third problem (H_3) which was established proved to be "the variable of accounting activity that has a dominant influence on the dance culture of marriage.

Conclusion
Based on the results of inferential testing and supported by a description of the discussion, it can be concluded that; (1) decision making in mental accounting has a partial but not significant effect on the culture of computing, and accounting activities in mental accounting have a partially positive and significant effect on the culture of compilation, (2) evaluation in mental accounting partially has a strong and significant negative influence on the ompangan culture, this means that the higher the level of evaluation carried out, the greater the coperpetrators involving other people in solving problems faced, (3) each variable between decision making, accounting activities, evaluation in mental accounting simultaneously has a positive and significant effect on the ompangan culture, (4) in this study accounting activities have a dominant effect on the ompangan culture