Mental Accounting di Indonesia: Sebuah Tinjauan Literatur Dengan Menggunakan Analisis Bibliometrik

Abstract

In recent years, the topic of mental accounting has been widely researched with the aim to help manage finances and make better financial decisions. This study aims to determine the trends and direction of mental accounting research development with a time scope of the last decade or from 2013 to 2023. By using a bibliometric analysis approach and descriptive quantitative research type. The number of samples used in this study was 473 publications. The database used for data collection is Google Scholars with the help of Publish or Perish software. In bibliometric research, datasets in the form of publications are processed using VosViewers software. The results obtained are Saparila Worokinasih is the most productive author with 3 publications with the theme of mental accounting. The theory that dominates mental accounting research is Prospect Theory. The most citations were obtained by Elen Rospitadewi and Sujoko Efferin. Then the most frequently used keywords are mental accounting and investment decision making.