Jurnal Ilmiah Akuntansi dan Bisnis (Jul 2021)
The Emancipation of Household Accounting: A [Non] Feminism Critical Study of Tjoet Njak Dien
Abstract
This study investigates household accounting practices in the families of women migrant workers from a gender perspective and offers a change in the traditional roles of Muslim women. Through a critical approach, Tjoet Njak Dien, a non-feminist theory researcher achieved the study objectives. The results showed that the household accounting practices of migrant workers were masculine. Through the metaphor of Tjoet Njak Dien’s subsequent struggle, three strategies of household accounting practices were revealed. The first concerns earning income with halal and toyib work principles and considering the benefits. Second concerns management to be executed with deliberation and an intermediate attitude. Finally, accounting must be performed via communication and openness between husband and wife. The application could be a means of balancing the household bookkeeping of female migrant workers, which relies on rationality. Keywords: feminism, gender, household accounting