Title: Overview of Entrepreneurial Investment Based on Mental Accounting and Bem Sex Role Inventory (BSRI)

Author: Mochammad Nurul

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

There is an accounting process in the human mind that is carried out in companies which includes bookkeeping and evaluating decision making in consumption. Business actors have their own reasons for making decisions. The aspect other than mental accounting that will be studied is the gender of each participant. Gender is the result of social interactions between individuals and environments that differ from one place to another. This research aims to understand the picture of investment based on mental accounting and its correlation with the BSRI gender of business actors in Surabaya. Seven entrepreneurs from the city of Surabaya understand that when making investments, budgeting must be done. Participants' behavior in budgeting consists of two types, namely prioritizing investment and not prioritizing investment. Participants with masculine gender dare to provide funding on credit, even for tertiary goods. Participants with androgyny and feminine gender use credit carefully and use it for items they really need. participants with masculine gender have an analytical thinking model. Participants with feminine gender have a holistic thinking model. Thinking analytically is not always good, nor is thinking holistically. Both must be balanced in our minds according to the events currently occurring.

Keywords: BSRI, Mental Accounting, Analytical, Holistic, Credit

Sources: http://repository.unair.ac.id/94563/