PENGARUH MENTAL ACCOUNTING PEMILIK TERHADAP LABA USAHA MIKRO, KECIL DAN MENENGAH DI KOTA SURABAYA
Abstract
Profits from Micro, Small and Medium Enterprises are influenced by decisions taken by MSME owners. The process of making decisions and choices regarding finance, person is influenced by psychological and sociological factors. Mental Accounting which is related to financial behaviour, aims to seek profits with the best alternatives and minimal costs. The research aims to determine the effect of Transaction Utility, Categorization Process and Choice Bracketing that exist in the owner’s Mental Accounting on profits from the MSME in Surabaya. The samples sums up to a total of one hundred MSME owners in Surabaya. This research uses multiple linear regression method using SPSS 20 program.
This research shows that (1) Transaction Utility has effect on profits MSME, (2) Categorization Process has no effect on profits MSME, (3) Choice Bracketing has effect on profits MSME. This finding contributes to the future research, MSME and government in Surabaya.