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All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Lestari, Dianita
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Economics, Econometrics & Finance

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Exploring Mental Accounting Behavior towards Debt To Income Ratio of Shopee Paylater Feature Users Lestari, Dianita; Mulawarman, Aji Dedi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.188

Abstract

This phenomenological study aims to explore the impact of mental accounting behavior on the debt-to-income (DTI) ratio among Shopee PayLater users. The data were collected through interviews with four undergraduate students of Universitas Brawijaya. The analysis revealed that while students understood the concept of mental accounting in managing their Shopee PayLater payments, they tended to apply it with overconfidence, leading to counterproductive financial decision-making. This was reflected in their DTI ratios, which ranged from 41% to 74%, indicating a high risk of default resulting from inconsistencies in financial management, especially in the management of debt usage.
Co-Authors Aji Dedi Mulawarman