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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Fokus Manajemen Bisnis
Yulfiswandi Yulfiswandi
Universitas Internasional Batam, Kepulauan Riau, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Balancing convenience and risk: Personality traits, buy now pay later usage, and consumer well-being Dewi Khornida Marheni; Rhukil Cahyani Amalia; Yulfiswandi Yulfiswandi; Hanini Ilyana Che Hashim
Jurnal Fokus Manajemen Bisnis Vol. 16 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v16i1.15065

Abstract

A convenience that comes with the rapid expansion of buy now, pay later use also increases the risk of impulsive spending and debt. This research aims to examine how consumer personality traits, such as mindfulness, impulse-buying tendency, and pain of payment, influence buy now pay later use and affect the financial and psychological well-being of Generation X, Y, and Z in Indonesia. To conduct the quantitative portion of the study, a purposive sampling approach was used to survey 473 Indonesians from Generations X, Y, and Z who have experience with buy now, pay later services. A structural equation model using a partial least squares-structured equation model with SmartPLS. The results indicate that mindfulness is more likely to be used now, with pay later, and that this behavior is guided by greater intention and planning, as shown by a favorable and substantial direct influence of mindfulness on this behavior. However, the association between mindfulness and buy now, pay later is not substantially mediated by impulsivity or financial self-control. Pain of payment is found to positively moderate the correlation between impulse buying tendency and buy now, pay later, thereby strengthening the effect under certain payment conditions. Furthermore, overall well-being is directly and positively impacted by buy now, pay later. However, anticipated future financial security does not affect overall well-being. Nevertheless, buy now, pay later indirectly affects overall well-being through current money management stress. Understanding psychological factors that impact digital financial behavior and its offerings provides important recommendations for regulators and buy-now-pay-later providers, including the need for financial stress management, service transparency, and consumer protection.
Environmental, Social and Governance Performance, Asset Turnover and Firm Performance: Evidence from Indonesia Yulfiswandi Yulfiswandi; Gizella Gizella; Isnaini Nuzula Agustin; Tony Chandra
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p475-496.2026

Abstract

Purpose: This study examines whether Environmental, Social, and Governance (ESG) performance improves firm performance and investigates the mediating role of asset turnover in explaining how ESG initiatives contribute to financial outcomes among Indonesian listed firms based on stakeholder theory and the resource-based view.Research Methodology: Using secondary panel data from 96 publicly listed firms with 674 firm-year observations during 2009–2023, this study employs two-way fixed effects regression and mediation analysis. ESG data were obtained from Refinitiv, while financial data were collected from Worldscope.Results: The findings show that ESG performance has a positive and significant effect on future Return on Assets (ROA). The mediation analysis indicates that asset turnover acts as a key mechanism linking ESG performance to profitability by improving operational efficiency. The positive impact of ESG is more pronounced among larger firms and firms with lower leverage.Conclusions: ESG engagement represents a value-enhancing strategy rather than a financial burden. Firms implementing stronger ESG practices can achieve better financial outcomes through improved operational efficiency and resource utilization.Limitations: This study is limited to Indonesian publicly listed firms and primarily relies on ROA and Refinitiv ESG scores as indicators of financial performance and sustainability practices.Contributions: This study contributes to the ESG literature by identifying asset turnover as an important operational pathway through which ESG performance enhances profitability. The findings provide empirical evidence from Indonesia and support the development of sustainable business strategies that improve competitiveness, transparency, and long-term corporate value.
Co-Authors Dewi Khornida Marheni Gizella Gizella Hanini Ilyana Che Hashim Isnaini Nuzula Agustin Rhukil Cahyani Amalia Tony Chandra