In fact, the number of positive cases of Covid-19 has continued to increase during the PSBB. The economic activity is of course very impactful, especially for the financial condition of the family. It is undeniable that this social restriction causes anxiety about the ability to meet the necessities of life due to decreased household income. When the income in a family is shaky, it is certain that the household is experiencing financial distress. The lack of knowledge of family members about financial management can worsen household conditions in the face of a pandemic.

Lecturer in Accounting at STIE Perbanas Surabaya, Riski Aprilia Nita, S.E., M.A., emphasized that the household is a socio-economic entity that has a relationship to run a living to maintain a common survival. Livelihoods as income in the household, so it needs to be managed properly to survive in extraordinary conditions like today. In line with the field of science, household accounting can be practiced in the conditions of the Covid-19 pandemic.

"Household accounting was introduced as a form of accounting practice which consists of recording, measuring, and presenting activities. In the household, there are several members who have their respective roles. Record all expenses incurred until the income is received back, starting from daily, weekly, or monthly, ”he explained.

According to Riski, the habit of recording income and expenses can prevent households from experiencing financial downturns. Don't forget to record your savings allocation as household economic capital when you experience unexpected conditions. He continued, the measurement is carried out by comparing household expenses with the income received, either single income (work compensation from 1 source) or double income (work compensation from 2 or more sources). Measurement can also be practiced to make a priority scale for household needs.

Furthermore, Riski suggested delaying the use of household income for non-essential needs. During stay at home, various marketplace applications are here to meet your daily needs with various promos, cashbacks, discounts with a certain amount. "These offers often make 'confused' so that we neglect our needs that should be met and not," he advises.

Finally, accounting practice in managing household livelihoods is presentation. Riski emphasized, when managing household finances, it is necessary to communicate with family members. If there is a realization that exceeds the record, such as a decision to purchase goods, routine bill payments, and activities that occur outside of priority needs. "The habit of presenting financial transparency to family members can prevent consumptive debt from occurring continuously because of the size of the stake rather than the stake," he said.

Riski also admits that extra energy is needed to change livelihood management, but that doesn't mean it can't be put into practice. Mental accounting is needed to respond to a pandemic situation like this in order to avoid irrational financial activity or excessive confidence in household financial capabilities. "All circles of society have serious consequences for this disaster. In household accounting, the responsibility for the benefit of a living becomes an important value for achieving future goals. Stay enthusiastic, think positive and be sure that this condition will soon pass, "he concluded. (hms)