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

Abstract

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.

Keywords: Accounting Activities, Ompangan Culture, Evaluation, Mental Accounting, Decision Making

DOI: 10.7176/EJBM/12-6-15

Publication date: February 29^th 2020