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All Journal Akuntansi'45 JIMEK
Dianing Widya Kusumastuti
STIE Surakarta
Economics, Econometrics & Finance

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Analisis Pengaruh Kemudahan Akses, Persepsi Kemanfaatan, dan Financial Literacy Terhadap Pengguna Paylater Oleh Gen Z di Surakarta Abigail Audry Koes Hardania; Dianing Widya Kusumastuti
AKUNTANSI 45 Vol. 6 No. 2 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i2.5724

Abstract

The research seeks to examine how accessibility, perceived benefits, and financial knowledge influence Generation Z's choices in adopting the Paylater option within digital wallet apps in Surakarta. It adopts a quantitative methodology featuring a causal associative framework. Key information was gathered via internet-based surveys sent to 100 participants chosen through purposive sampling techniques. Statistical examination involved multiple linear regression analysis utilizing SPSS software. Findings reveal that accessibility and perceived benefits exert a positive and meaningful impact on decisions to employ Paylater, whereas Financial Literacy demonstrates a negative and substantial influence. In essence, enhanced ease of use and greater recognized advantages boost the likelihood of opting for this feature, but elevated financial awareness diminishes interest due to heightened recognition of associated monetary hazards. These outcomes bolster the relevance of the Theory of Planned Behavior in interpreting behaviors related to electronic finance. On a practical level, the insights urge providers of digital financial solutions to harmonize user-friendly innovations with initiatives in financial education to encourage more accountable engagement with Paylater offerings.
Analisis Pengolahan Keuangan pada UMKM Usaha Laundry Mawar di Daerah Salakan Sraten Abbraham Sidiq; Dianing Widya Kusumastuti
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.8716

Abstract

This study aims to analyze the financial management practices of the Mawar Laundry MSMEs in Salakan Sraten as a representation of the condition of micro businesses in rural areas that still apply conventional financial management systems. Financial management has a strategic role in maintaining business stability, efficiency, and sustainability, especially for MSMEs that face limited human resources, access to capital, and accounting literacy. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of transactions and business assets. Data analysis is carried out inducively through the stages of data reduction, data presentation, and conclusion drawn. The results of the study show that Laundry Mawar has not implemented a structured financial recording system, with personal and business finances still mixed and daily transactions that are not documented in writing. The main causative factors include low accounting literacy, time constraints, traditional habits, and lack of external assistance. The study recommends the implementation of a simple cash recording system, account segregation, asset recording based on economic age, and periodic financial literacy training. These findings make a theoretical and practical contribution to the literature on MSME financial management in rural areas, emphasizing the importance of simple accounting as the foundation for the sustainability and competitiveness of micro enterprises.
Co-Authors Abbraham Sidiq Abigail Audry Koes Hardania