Dekonstruksi Rasionalitas Ekonomi dalam Manajemen Keuangan Modern

Abstract

Modern financial management has been dominated by the paradigm of economic rationality, which emphasizes efficiency, profit maximization, and decision-making based on quantitative calculations. This paradigm is rooted in positivism and neoclassical economics, which assume humans are homo economicus, rational, autonomous, and self-interested. This article aims to deconstruct economic rationality in modern financial management through the perspective of management philosophy, specifically a critical and post-structural approach. The research method used is a conceptual-philosophical study with a critical literature analysis of financial management theory, economic philosophy, and critical philosophical thought. The results of the study indicate that economic rationality is not neutral and universal, but rather an ideological construct that ignores the dimensions of ethics, values, social context, and sustainability. This article offers an alternative framework for financial management based on reflective rationality and values ​​as a theoretical contribution to the development of financial management philosophy.