KEWAJIBAN KEUANGAN TERHADAP ANAK: PERSEPSI ORANG TUA DALAM KONTEKS AKUNTANSI KELUARGA ISLAM
Abstract
Abstrak: Kewajiban Keuangan Terhadap Anak: Persepsi Orang Tua Dalam Konteks Akuntansi Keluarga Islam. Penelitian ini mengeksplorasi persepsi orang tua, khususnya akuntan pendidik, mengenai pengeluaran untuk anak dan bagaimana pengeluaran tersebut diakui. Dengan pendekatan deskriptif kualitatif, ditemukan bahwa biaya anak dipersepsikan sebagai kewajiban tanpa jatuh tempo atau sebagai investasi tanpa return. Anak dipandang sebagai amanah Tuhan yang harus dididik dengan benar. Beberapa orang tua menyiapkan anggaran sejak dini melalui tabungan atau asuransi pendidikan. Pengakuan atas biaya anak memengaruhi cara pandang akuntan dan orang tua. Secara konseptual, penelitian ini menawarkan perspektif baru atas pengakuan biaya anak, serta secara praktis menjadi kontra-narasi terhadap tren childfree melalui nilai spiritual dan tanggung jawab moral.
Abstract: Financial Obligations Toward Children: Parents’ Perceptions in the Context of Islamic Family Accounting. This study explores parents’ perceptions—specifically those of educator-accountants—regarding expenses for children and how these expenses are recognized. Using a qualitative descriptive approach, the study finds that child-related expenses are seen either as obligations without due dates or as investments without expected returns. Children are viewed as a trust from God, to be properly nurtured and guided. Some parents prepare financially early through savings or educational insurance. The recognition of these expenses influences how accountants and parents view financial responsibility. Conceptually, the study proposes a new perspective on expense recognition, and practically offers a counter-narrative to the childfree trend through spiritual values and moral responsibility.
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Copyright (c) The Author(s)
