Sandwich Generation: Copy Paste Nilai Teori Agensi dalam Keluarga Akuntan
DOI:
https://doi.org/10.22219/jaa.v7i3.31555Keywords:
Accountant Family, Agency Theory, Sandwich GenerationAbstract
Purpose: This study aims to reveal the family dynamics of "sandwich generation" accountants who apply the values of agency theory in the family environment.
Methodology/approach: This research uses a qualitative description method, interviewing accountants in the "Sandwich Generation." Researchers also interviewed their parents as a form of source triangulation.
Findings: The results show that the application of agency theory values transforms family relationships into transactional and materialistic, which often leads to stress and conflicts of interest.
Practical and Theoretical contribution/Originality: Agency theory, which naturally resides in corporations, has now permeated all of life, including family life.
Research Limitation: The informant focused on her role as a sandwich generation without realizing that there were good memories with her parents.
Downloads
References
Abebe, T. (2019). Reconceptualising Children’s Agency as Continuum and Interdependence. Social Sciences, 8(81), 1–16. https://doi.org/10.3390/socsci8030081
Arnita, V. (2018). Pengaruh Orangtua Terhadap Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Profesi Akuntan. Jurnal Akuntansi Dan Bisnis, 4(2), 19–23. https://doi.org/10.31289/jab.v4i2.1818
Asman, A. (2020). Keluarga Sakinah Dalam Kajian Hukum Islam. Al-Qadha : Jurnal Hukum Islam Dan Perundang-Undangan, 7(2), 99–116. https://doi.org/10.32505/qadha.v7i2.1952
Auliya, Z. F. (2019). Investasi Saham Itu Simple. CV Gerbang Media Askara.
Badan Pusat Statistik. (2022). Statistik Penduduk Lanjut Usia 2022. In Badan Pusat Statistik. https://www.bps.go.id/
Bailey, C. D. (2017). Psychopathy and Accounting Students’ Attitudes Towards Unethical Professional Practices. Journal of Accounting Education, 41, 1–18. https://doi.org/10.1016/j.jaccedu.2017.09.004
Bauman, Z. (2003). Liquid Love: On the Frailty of Human Bonds. Polity Press.
Bogan, V. L. (2015). Household Asset Allocation, Offspring Education, and the Sandwich Generation. American Economic Review: Papers & Proceedings, 105(5), 611–615. https://doi.org/10.1257/aer.p20151115
Caucutt, E. M., Lochner, L., Mullins, J., & Park, Y. (2020). Child Skill Production: Accounting For Parental And Market-Based Time And Goods Investments. National Bureau of Economic Research. https://doi.org/10.3386/w27838
Damayanti, L. A., Laksono, A., & Purwanti, T. (2023). Reciprocity of Sandwich Generations and the Bonding of Emotional Relationships in Family. International Conference on Culture and Sustainable Development (ICOCAS), 410–418.
Edgley, C. (2014). A genealogy of accounting materiality. Critical Perspectives on Accounting, 25(3), 255–271. https://doi.org/10.1016/j.cpa.2013.06.001
Ekasari, K. (2014). Rehumanisasi Pendidikan Akuntansi melalui Pendekatan Epistemologi 3ling. Jurnal Akuntansi Multiparadigma, 5(2), 170–344. https://doi.org/10.18202/jamal.2014.08.5016
Fahmi, S., & Pinem, M. (2018). Analisis Nilai Anak dalam Gerakan Keluarga Berencana Bagi Keluarga Melayu. Jurnal Pendidikan Ilmu-Ilmu Sosial, 10(1), 112–119. https://doi.org/10.24114/jupiis.v10i1.9653
Fanggidae, R. E., Fanggidae, R. P. C. ., & Kamuri, K. J. (2019). Productivity Factor Analysis of Timor Coffee in Coffee Industry. Advances in Economics, Business and Management Research, 69, 87–90. https://doi.org/10.2991/teams-18.2019.16
Firnanti, F. (2017). Pengaruh Corporate Governance, dan Faktor-Faktor Lainnya Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 19(1), 66–80. https://doi.org/10.34208/jba.v19i1.66
Hassan Basri, A., & Nabihah, S. (2010). Towards Good Accountability: The Role of Accounting in Islamic Religious Organisations. World Academy of Science, Engineering and Technology, 66, 1133–1139.
Heryawan, M. R., & Septyan, K. (2023). Makna Aset yang Melekat Pada Anak Dalam Perspektif Akuntan Pendidik. Jurnal Bisnis Dan Akuntansi, 25(1), 119–130. https://doi.org/10.34208/jba.v25i1.1752
Jacobsen, M. H. (2019). Liquid-modern emotions: exploring Zygmunt Bauman’s contribution to the sociology of emotions. Emotions and Society, 1(1), 99–116. https://doi.org/10.1332/263168919X15580836411878
Jamil, H. (2015). Pengaruh Lingkungan Keluarga Dan Motivasi Belajar Siswa Terhadap Hasil Belajar Akuntansi Siswa Kelas X SMK Negeri 1 Solok Selatan. Journal of Economic and Economic Education, 2(2), 85–98. https://doi.org/10.22202/economica.2014.v2.i2.221
Jang, S. J., Song, D., Baek, K., & Zippay, A. (2021). Double child and elder care responsibilities and emotional exhaustion of an older sandwiched generation: The mediating effect of self-care. International Social Work, 64(4), 611–624. https://doi.org/10.1177/0020872819833425
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Khalil, R. A., & Santoso, M. B. (2022). Generasi Sandwich: Konflik Peran Dalam Mencapai Keberfungsian Sosial. Share : Social Work Journal, 12(1), 77–87. https://doi.org/10.24198/share.v12i1.39637
Kholmi, M. (2010). Akuntabilitas dalam Perspektif Teori Agensi. Ekonomika-Bisnis, 02(02), 357–370. https://doi.org/10.22219/jibe.v2i02.4694
Kubota, E., MS, A. N. F., Mahendra, S., Prayoga, A., & Rahmawati, U. D. (2022). Millennials and the Sandwich Generation: The Challenge of Adapting Self-Identity Across Time. Proceedings Series on Physical & Formal Sciences, 3, 25–31. https://doi.org/10.30595/pspfs.v3i.260
Kurniawansyah, D., Kurnianto, S., & Rizqi, F. A. (2018). Teori Agency Dalam Pemikiran Organisasi ; Pendekatan Positivist Dan Principle-Agen. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(2), 435–446.
Kurniawati, A., & Arief, S. (2016). Pengaruh Efikasi Diri, Minat Kerja, dan Bimbingan Karir Terhadap Kesiapan Kerja Siswa SMK Program Kehlian Akuntansi. Economic Education Analysis Journal, 5(1), 363–376.
Lauwangsa, J. K., Suryadi, V. A., Adelina, Y. E., & Gunawan, V. P. (2023). Financial Distress and Managerial Ability on Audit Fee. Jurnal Akuntansi Kontemporer, 15(1), 37–51. https://doi.org/10.33508/jako.v15i1.4127
Lesmono, B., & Siregar, S. (2021). Studi Literatur Tentang Agency Theory. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 203–210. https://doi.org/10.47065/ekuitas.v3i2.1128
Lestari, M. I., & Septyan, K. (2023). Akuntansi yang Bagaimana yang Mampu Meredam Sifat Materialistik. Jurnal Akuntansi Syariah, 6(1), 25–39. https://doi.org/10.21043/aktsar.v6i1.19341
Luna, S., Rivera, F., & Ramos, P. (2021). Dual caregiving by grandmothers with older relatives: Personal factors influencing health and stress. Journal of Health Psychology, 26(11), 1882–1900. https://doi.org/10.1177/1359105319893112
Maulida, A. Z., & Purnomo, A. (2021). Taqsith Contract: Application And Recognition Of Sales Revenue In Sharia Financial Accounting Reports. Islamic Economics Journal, 7(2), 104–121. https://doi.org/10.21111/iej.v7i2.7072
Miller, D. A. (1981). The ‘sandwich’ generation: Adult children of the aging. Social Work (United States), 26(5), 419–423. https://doi.org/10.1093/sw/26.5.419
Mirwan, D. R., & Amin, M. N. (2020). Pengaruh Financial Leverage, Profitabilitas, Net Profit Margin, dan Ukuran Perusahaan Terhadap Praktik Perataan Laba. Akuntabilitas, 14(2), 225–242. https://doi.org/10.29259/ja.v14i2.10982
Mulawarman, A. D. (2008). Pendidikan Akuntansi Berbasis Cinta: Lepas Dari Hegemoni Korporasi Menuju Pendidikan Yang Memberdayakan Dan Konsepsi Pembelajaran Yang Melampaui. EKUITAS (Jurnal Ekonomi Dan Keuangan), 12(2), 142–158. https://doi.org/10.24034/j25485024.y2008.v12.i2.300
Mulia, A. S. (2012). Mengungkap Pemahaman tentang Akuntansi dari Kecerdasan Emosional, Spiritual dan Sosial Mahasiswa. Jurnal Akuntansi Multiparadigma, 3(3), 334–501. https://doi.org/10.18202/jamal.2012.12.7173
Nugrahani Farida. (2014). Metode Penelitian Kualitatif dalam Penelitian Pendidikan Bahasa. In Solo: Cakra Books (Vol. 1, Issue 1).
Prawitasari, N. M. D., & Putra, I. M. P. D. (2019). Pengaruh Perilaku Oportunistik, Asimetri Informasi, Moralitas Manajemen dan Kesesuaian Kompensasi Pada Praktik Kecurangan Akuntansi. E-Jurnal Akuntansi, 28(3), 1984–2000. https://doi.org/10.24843/eja.2019.v28.i03.p22
Pujiningsih, V. D. (2020). Pengaruh Sustainability Report Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 579–594. https://doi.org/10.17509/jrak.v8i3.22841
Putri, A. R., & Septyan, K. (2023). Akuntansi Keperilakuan Istri Di Mata Suami. Jurnal Akuntansi Multiparadigma, 14(2), 339–355. https://doi.org/10.21776/ub.jamal.2023.14.2.24
Ramadhan, E. M. R., Wijaya, M. B. L., & Ruslan, B. (2022). Corporate Governance and Principal-Agent Theory: a Critical Review. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(2), 1391–1404. https://doi.org/10.37676/ekombis.v10i2.2108
Reinstein, A., Churyk, N. T., Taylor, E. Z., & Williams, P. F. (2019). Using Accounting Department Advisory Councils and Higher Quality Continuing Education Requirements To Improve The Accounting Profession’s Ethical Reasoning Skills. Advances in Accounting Education: Teaching and Curriculum Innovations, 23, 177–193. https://doi.org/10.1108/S1085-462220190000023012
Riswandari, E. (2009). Pengaruh Reputasi, Etika dan Persepsi Keadilan Terhadap Kesenjangan Anggaran (Budgetary Slack). Jurnal Akuntansi Bisnis, 2(1), 33–50. https://dx.doi.org/10.30813/jab.v2i1.380
Sari, A. F. K., Rahmawati, & Al-Rasyid3, H. (2019). Le Grand Voyage: A Great Journey to Liberate Islamic Accounting Education from Utilitarianism and Secularism. Journal of Accounting and Business Education, 4(1), 45–57. https://dx.doi.org/10.26675/jabe.v4i1.6402
Septyan, K., & Mintoyuwono, D. (2023). Meretas Praktik Pendidikan Akuntansi yang Bela Negara. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 6(3), 293–308. https://doi.org/10.33795/jraam.v6i3.003
Septyan, K., Triyuwono, I., Rosidi, R., Mulawarman, A. D., & Setiawan, A. R. (2022). Islamic Household Accounting: Romance Discussion in Accounting Curriculum. Journal of Islamic Accounting and Finance Research, 4(2), 209–238. https://doi.org/10.21580/jiafr.2022.4.2.12633
Sitorus, J. H. E. (2019). The Romance of Modern Accounting Education: An Impact From Positivism and Materialism. Global Business and Economics Review, 21(1), 78–95. https://doi.org/10.1504/GBER.2019.096858
Sudarji, S., Panggabean, H., & Marta, R. F. (2022). Challenges of the Sandwich Generation: Stress and coping strategy of the multigenerational care. Indigenous: Jurnal Ilmiah Psikologi, 7(3), 263–275. https://doi.org/10.23917/indigenous.v7i3.19433
Sulistiyo, A. B. (2010). Memahami Konsep Kemanunggalan Dalam Akuntansi: Kritik Atas Upaya Mendekonstruksi Akuntansi Konvensional Menuju Akuntansi Syariah Dalam Bingkai Tasawuf. JAUJ: Jurnal Akuntansi Universitas Jember, 8(1), 13–24. https://doi.org/10.19184/jauj.v8i1.1219
Sutopo, H. . (2002). Metodologi Penelitian Kualitatif. Surakarta: Universitas Sebelas Maret Press.
Syuliswati, A. (2020). Pendidikan Pengelolaan Keuangan Keluarga, Gaya Hidup, Pembelajaran Serta Pengaruhnya Terhadap Literasi Keuangan. Akutansi Bisnis & Manajemen ( ABM ), 27(1), 53–64. https://doi.org/10.35606/jabm.v27i1.553
Tabita, J., Asumpta, M., & Marlina, E. (2023). Pengaruh Financial Literacy dan Financial Attitude Terhadap Perilaku Perencanaan Sandwich di Surabaya. Media Akuntansi Dan Perpajakan Indonesia, 5(1), 39–56. https://doi.org/10.37715/mapi.v5i1.4165
Toofler, A. (2007). Kejutan dan Gelombang: Terjemahan Sri Kasdiyantinah. Pantja Simpati.
Winarni, F. (2006). Reorientasi Pendidikan Nilai dalam Menyiapkan Kepeminpinan Masa Depan (pp. 139–154).
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Dini Fatihatul Hidayah, Krisno Septyan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Akademi Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Akademi Akuntansi dilisensikan di bawah lisensi Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International.
Penulis yang menerbitkan artikel di jurnal ini menyetujui ketentuan berikut:
- Penulis mempertahankan hak cipta dan memberikan hak jurnal atas publikasi pertama dengan karya yang secara serentak dilisensikan di bawah Lisensi Pengaitan Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan atas karya penulis dan publikasi awal dalam jurnal ini.
- Penulis dapat masuk ke dalam pengaturan kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi karya jurnal yang diterbitkan (misalnya, mempostingnya ke repositori institusional atau mempublikasikannya dalam sebuah buku), dengan pengakuan publikasi awalnya di jurnal ini.
- Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, di repositori institusional atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat mengarah pada pertukaran produktif, serta kutipan pekerjaan sebelumnya dan yang lebih besar (Lihat Pengaruh Akses Terbuka).
