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Reframing Debt in Buy Now Pay Later (BNPL) Schemes: A Phenomenological Study of Generation Z Consumers Syifa Azzahra; Aep Saefullah; Ith Vuthy
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/4vttz933

Abstract

The rapid development of financial technology has acceleratedthe adoption of Buy Now Pay Later (BNPL) services as a keydigital financing alternative among Generation Z. While its easeof access, flexible payment schemes, and seamless digitalprocesses enhance convenience, BNPL also reshapes howconsumers perceive debt and manage personal finances. Thisstudy aims to explore the meaning of debt in BNPL usageamong Generation Z using a phenomenological approach,addressing the limited qualitative insights in prior researchdominated by quantitative methods. This study employs aqualitative phenomenological design, with data collectedthrough in-depth interviews with Generation Z BNPL users inIndonesia. The data were analysed using thematic analysis toidentify patterns of meaning derived from participants’ livedexperiences. The findings indicate that Generation Z tends tointerpret BNPL debt not as a conventional financial obligation,but as a practical and flexible payment method. Repeated usagefosters the normalization of debt within a digital lifestyle andcreates an illusion of financial control due to the emphasis onsmall instalment amounts. However, this perception alsointroduces potential financial risks and psychological pressureas obligations accumulate. This study concludes that BNPLdebt represents a socially constructed meaning shaped bysubjective experiences, social interactions, and the digitalconsumption context. The findings contribute to thedevelopment of behavioural accounting literature and providepractical implications for strengthening digital financial literacyand consumer protection policies targeting Generation Z.
Peningkatan Kapasitas Manajemen Risiko Keuangan UMKM Berbasis Wisata melalui Penyuluhan dan Pendampingan di Pantai Carita Aep Saefullah; Ahmad Fadli; Ramadani Pardian; Devid Putra Arda; Nizar Zulkarnain; Farhat Abas; Fahri Fahri; Fuad Gagarin Siregar; Tuti Herawati; Neila Aisha; Moh. Tahang; Cinta Rahmi; Tetty Nur Intan Rifia; Abdul Muhaimin
Journal of Community Research & Engagement Vol. 3 No. 1 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/b8nat239

Abstract

Tourism-based micro, small, and medium enterprises (MSMEs) play a crucial role in supporting local economic activities, particularly in coastal tourism areas such as Pantai Carita. However, their high dependence on tourist arrivals exposes them to significant financial risks, including income instability, rising operational costs, and cash flow constraints. This community service activity aims to strengthen the financial risk management capacity of MSME actors through practical and context-based interventions. The program was conducted on 15–17 December 2025, involving 50 tourism MSME actors from culinary, rental, and service sectors. A participatory approach was applied through counseling and direct mentoring. Counseling sessions covered financial risk concepts and simple bookkeeping, while mentoring focused on the practical implementation of daily cash flow recording and risk identification. The results show significant quantitative improvements: understanding of financial risk increased from 22% to 78%, daily cash flow recording from 18% to 72%, and emergency fund allocation from 10% to 60%. In addition, the ability to identify business risks rose from 25% to 80%, while financial-based decision making improved from 28% to 73%. These results indicate that simple and practical interventions effectively enhance financial awareness, managerial capability, and adaptive behavior of MSMEs in managing business risks
Akuntansi Hijau: Penerapannya Pada Usaha Mikro Kecil Menengah Produksi Ikan Rita Rita; Lena Farsiah; M. Arief Noor; Aep Saefullah; Fisy Amalia Amalia; Dhenok Darwanti; Evi Okli Lailani; Intan Arsitia Djafri
Jurnal Nusantara Mengabdi Vol 5 No 1 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v5i1.5748

Abstract

Purpose: This community service activity aims to introduce and enhance the understanding of green accounting among micro, small, and medium enterprises (MSMEs) in aquaculture, particularly fish farmers in Desa Cogreg, Kecamatan Parung, Bogor. The purpose is to increase accounting literacy, integrate environmental aspects into financial recording, promote cost efficiency, and raise awareness of business sustainability. Methodology/approach: The activity used a participatory–educative approach involving 25 fish farmers, with observation and interviews in the preparation stage, followed by counseling, discussions, and distribution of a simple FCR module. Evaluation focused on participants’ responses and their needs for further training and mentoring. Results/findings: The counseling increased participants’ understanding of green accounting. Although unfamiliar, they recognized existing eco-friendly practices—water reuse, feed efficiency, and sludge utilization—as recordable financial activities. Findings revealed a gap between ecological awareness and accounting documentation, emphasizing the need for recording formats Conclusions: The program found that green accounting in MSMEs remains at a pre-integration stage, with environmental awareness present but lacking systematic documentation. The activity improved initial literacy, though sustained mentoring and simple tools are still needed, and the study was limited by a small sample and short observation period. Limitations: This activity was limited by a small sample size, a single location, and a short observation period, which restricted the generalizability and long-term evaluation of the results. Contribution: This program links green accounting theory with MSME aquaculture practices, offering a community service model that supports sustainability and provides a replicable framework for similar future interventions.
Effectiveness of Digital Management System In Improving Employee Performance at The Mayor's Office of Parepare Mulono Apriyanto; Aep Saefullah; Wildan F Mubarock; Khairul Anwar; Albi Ternando; Jornie Lumintao; Nada Ratković
Marsiurupan: Journal of Community Development and Empowerment Vol. 1 No. 1 (2026): Marsiurupan: Journal of Community Development and Empowerment
Publisher : PT. TAROMBO RESEARCH DEVELOPMENT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66784/marsiurupan.v1i1.30

Abstract

The development of digital technology has changed the way government operates, including the Parepare Mayor's Office, which faces challenges in increasing the efficiency and effectiveness of employee performance. This research aims to assess the implementation of a digital management system as a solution to overcome the problems of manual bureaucracy, miscommunication, and lack of data integration. The methods used in this research include observation and interviews with employees from various divisions, as well as quantitative and qualitative analysis to measure system effectiveness through key performance indicators (KPI). The research results show that the implementation of a digital management system has succeeded in increasing work efficiency, transparency and accuracy, with an increase in employee productivity reaching 60% and job satisfaction levels of 85%. Despite challenges such as inadequate infrastructure and resistance to new technology, this program has succeeded in creating a digital-based work culture
Beyond the Ledger: How Online Culinary MSMEs Around Campuses Weave Social and Environmental Care into Their Business Aep Saefullah; Liza Nora; Andry Priharta
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i2.479

Abstract

This study investigates how digital-based culinary micro, small, and medium enterprises (MSMEs) located around university campuses incorporate sustainability accounting practices into their daily operations and financial management. The research adopts a mixed-method approach with a sequential explanatory design, combining quantitative survey data from 120 MSME owners and consumers with qualitative insights from in-depth interviews. The findings reveal that digital integration—particularly through online platforms and digital payment systems—has significantly enhanced operational efficiency and market reach. However, the adoption of sustainability accounting remains limited. Quantitative results indicate that fewer than 40% of MSMEs apply structured cost management practices, and less than 30% engage in environmentally oriented initiatives. Qualitative findings further highlight key constraints, including limited financial literacy, restricted access to green financing, and low awareness of environmental responsibility. Despite these challenges, MSMEs demonstrate emerging informal practices that reflect social and environmental concern, particularly through community engagement and waste reduction efforts. These hybrid practices suggest the presence of latent sustainability potential that has not yet been formalized into systematic accounting frameworks. This study contributes to the literature by extending the discourse on sustainability accounting to the context of digital culinary MSMEs in campus-based ecosystems. Practically, the findings provide policy-relevant insights for strengthening sustainability-oriented capacity building, developing accessible green financing schemes, and fostering collaboration among MSMEs, universities, and local governments to support inclusive and sustainable business transformation.
Wanita dan Entrepreneurship Rumahan Melalui Manajemen Posyandu di Jombang Ciputat Halim Tjiwidjaja; Sutariyono Sutariyono; Aep Saefullah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.4465

Abstract

The current less than favorable economic conditions require people to play an active role in fulfilling their daily needs. Empowering women through the MSME sector is expected to help increase income, reduce poverty levels, increase knowledge and quality of human resources and prepare women's communities to become home-based entrepreneurial communities that can help support the family economy and contribute to improving community welfare and the national economy. Economic empowerment/entrepreneurship through women's activity groups such as posyandu groups is a form of effort or process to increase awareness, willingness to improve the economy or family (community) standard of living. The research method used by researchers is a descriptive method with a qualitative approach, collection techniques using observation techniques and interview techniques with women members of posyandu in Jombang, South Tangerang. The aim of this research is to describe how interested posyandu members are in entrepreneurship to develop the community economy which has implications for reducing poverty and increasing community welfare. The research results showed that the counseling participants strongly agreed that to improve welfare/reduce poverty, you must open a home business. This is shown by the enthusiasm and enthusiasm of the counseling participants and the questions asked regarding how posyandu members/women start home businesses.
Market Analysis and Business Operations of Online Food Delivery Around STIE Ganesha Aep Saefullah; Fuad Gagarin Siregar; M. Arief Noor; Rianti Salima; Rosliana Rosliana
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4278

Abstract

Purpose: This study examines the market dynamics, operational challenges, and competitive strategies of SMEs in the online food delivery sector around STIE Ganesha, with a focus on identifying performance drivers and actionable solutions for business optimization. Methodology/approach: A qualitative descriptive approach was adopted, involving semi-structured interviews with 20 SME owners using GoFood, GrabFood, and ShopeeFood. Data were collected from December 2024 to February 2025 and analyzed thematically to map operational patterns and market behaviors. Results/findings: Key determinants of customer retention included taste quality (highlighted by 85% of respondents), service speed (70%), and promotional effectiveness (65%). SMEs leverage product differentiation (e.g., hyperlocalized menus) and platform partnerships to sustain their market share. However, challenges persist, such as platform instability (reported by 60% of businesses) and insufficient digital literacy for advanced marketing tactics. Conclusions: The study underscores that SMEs’ competitiveness in campus-centric markets hinges on balancing micromarket responsiveness (e.g., adapting to seasonal demand) with operational agility. The strategic integration of digital tools and collaborative logistics, rather than reliance on third-party platforms alone, has emerged as critical for scalability. Limitations: The findings are context-bound to SMEs near STIE Ganesha and major delivery platforms. Future studies should explore rural and non-campus ecosystems to validate the universality of the proposed strategies. Contribution: Theoretical: Expands the Resource Orchestration Framework by contextualizing SME strategies in hyper-localized digital economies. Introduces a micro market analysis model linking campus-specific demand cycles to operational decision-making.Practical: Provides actionable toolkits, including a Dynamic Pricing Matrix for demand fluctuations and a Partnership Optimization Framework for platform collaboration. Methodology/approach: The study was conducted from December 2024 to February 2025, employing a descriptive qualitative approach. Data were collected through semi-structured interviews with 20 business owners using platforms such as GoFood, GrabFood, and ShopeeFood. Results/findings: The taste quality, fast service, and effective promotions are crucial for attracting and retaining customers. Despite high competition, SMEs have maintained their market positions through product differentiation, flavor innovation, and promotional packages. Although online delivery platforms offer substantial support, respondents highlighted the need for improved platform stability and more consistent promotional efforts. They also expressed the importance of training in digital marketing and operational management to enhance competitiveness. Limitations: This study is limited to SMEs operating around STIE Ganesha and on major online platforms. Broader generalizations require similar studies in different regions with varying business models. The research contributes to the fields of entrepreneurship and business management by providing insights for policymakers, platform providers, and business associations. Contribution: These insights focus on supporting SMEs through training, platform partnerships, and strategic collaborations. The research focused on operational processes, customer service, marketing strategies, and platform support. Novelty : The exploration of how platform partnerships, operational innovation, and digital marketing strategies influence the performance of SMEs in the online food delivery market, a topic that has not been extensively explored in prior research.
Sustainable Energy Management Strategies in Reducing the Impact of Fossil Energy on Climate Change and Green Energy Implementation in the Business Sector Rianti Salima; Aep Saefullah; Arief Sahreza; Fuad Siregar
Proceeding of the International Conference on Social Sciences and Humanities Innovation Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Social Sciences and Hu
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/icsshi.v1i2.48

Abstract

This research aims to examine the management of environmental risks arising from the use of fossil energy and strategies for transitioning to green energy in the business sector. The main focus of the research is to analyze the managerial role in facing environmental regulatory challenges, as well as how leaders and managers can develop a culture of sustainability within the organization. This research uses a qualitative approach with in-depth interview techniques and document analysis on large companies in the industrial and manufacturing sectors that have adopted or are transitioning to green energy, in the period June-September 2024. The results show that companies that successfully reduce environmental risks have a clear and strong energy transition strategy, including investments in green technology and managerial training related to sustainability. The biggest challenges faced are government policy uncertainty and the high costs involved in green energy implementation. In addition, this study also highlights the important role of visionary leaders and competent managers in driving organizational culture change towards sustainability. The implication of this research is the importance of a proactive, innovative management approach and compliance with environmental regulations in the face of green energy transition.
Co-Authors Abdul Hafidz Abdul Hamid Abdul Kohar Abdul Kohar Abdul Kohar Abdul Muhaimin Adam Samsudin Noor Adam Samsudin Noor Adhy Firdaus Adi Wicaksono Adinda Novita Andhini Adinda Putri Aulia Agung Laksono Putera Agustina, Annisa Agya Mutia Alifta Ahhari, Ayu Ahmad Fadli Ahmad Fadli Ahmad Nursodik Aini, Emizatul Ainun Radhinia Akhyar, Inzalul Akmas, Nabila Albert Albi Ternando Alifi Restu Putera Ambar Syafirlah Azzara Amelia Meisyah Putri Ananda Adam Naufal Yahya Andry Priharta Anggoro Dwi Swasono Annisa Hardini Aprih Santoso AR, Rasmawati Arda, Devid Putra Ardianto, Marsidi Arief Sahreza Arief Syahreza Arief Syahreza Arizal Hamizar Asep Riandi Asep Surya Lesmana Astanto, Tri As’ad, Ihwana Azizah Musyafia Budi Prajogo Cinta Rahmi Delima Indah Permatasari Dena Vera Silvana Dhenok Darwanti Diah Afrianti Rahayu DINDA WULANDARI Eka Dea Safitri Ekky Noviar Eko Sutrisno, Eko Elvira Sitna Hajar Elya Nurzanah Evi Fauziah Mitagani Evi Okli Lailani Fachry Abda El Rahman Fahri Fahri Fahri Fahri Farhat Abas Firmansyah Firmansyah Fisy Amalia Fitria Karnudu Fuad Gagarin Siregar Fuad Gagarin Siregar Fuad Siregar Fuad Siregar Hajarudin Hajarudin Hakim, Melati Puspita Halim Tjiwdjaja Halim Tjiwidjaja Hanum Azahra Haria Saputri Hartoto, Witjaksono Eko Haryono Haryono Hayuna Meriza Hendra Candra Hendy Tannady Heni Pujiastuti Hesti Setiningrum Hilda Fariha Hilda Fariha Hilda Fariha I Dewa Ketut Suharjana Ibah Misbah Ibah Misbah Ibah Misbah Ichsan Gaffar Idrisi Raliya Putera Idrisi Raliya Putra Ika Agustina Ika Agustina Ika Fatmasari Imelda Krisanti Imelda Rosadi Indriyani Intan Arsitia Djafri Iskandar Iskandar Ismail, Zakki Istiningsih, Nurmayani Ith Vuthy Ith Vuthy Iwan Henri Kusnadi Iwan Kurnia Gea Jayaun Jazuli, Khanif Joned Ceilandra Saksana Joned Ceilendra Saksana Jornie Lumintao Khaila, Putri Khairul Anwar Khanif Jazuli Khoirul Anam Khoirul Ibad Koesratno Koesratno Kuraesin, Arlis Dewi Kusratno Kusratno Laela Punky Azzahra Lena Farsiah Lestari, Wiwin Lidyawati, Anna Lilla Puji Lestari Lina Maulidiana Liza Nora Lusi Fitriyani M Khairul Umam M. Arief Noor M. Arief Noor M. Islah M. Nurhidayat M. Tafsiruddin M.Tafsiruddin Magdalena Magdalena Mahilan, Ahdan Mar'atus Sholehah Melati Suci Anjar Kusuma Miftah Febrianti Mira Mira Moeljono Moeljono Moeljono Moh Islah Moh. Tahang Mohammad Ruvi Mohammad Sofyan Muhammad Arief Noor Muhammad Arief Noor Muhammad Ramdhan Muhammad Ridwan Muharifah, Isnaini Muksin, Muhamad Mulono Apriyanto Muriany, Elvita Nabila Akmas Nada Ratković Neila Aisha Nilna Fauza Nilna Fauza Nizar Zulkarnain Noor, , M. Arief Noor, M. Arief Noor, M.Arief Nova Safira Novitara Anggraeni Nur Mizwary Mustamin Nur Sabrina Azzahrah Nurasiah Nurasiah Nurdin Nurdin Nurdin Nurdin Nurdin Nurdin Nurdin Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhidayat, Muhamad Nurhidayati Nuriyatun Rizkiyah Nurul Faisah A.S Nuryahati Nyimas Ema Holiza Pagiling, Sarwan Pambudi, Ryan Paokuma, Hasbibi Patria Adiguna Pratama, Kelvin Putra Primadi Candra Susanto Putra, Devid Putri Lolyta Putri Noor Ramayanti Putri, Amelia Meisya Putrizain, Salwa Syuja Raden Mohamad Herdian Bhakti Radjawane, Louise Elizabeth Rahmadini, Amelia Suci Rahman Nurhakim Rahman Upe Rahman Upe Rahmawati, Rahmawati Ramadani Pardian Ramadhanna, Ramadhanna Ramadhinna, Ramadhinna Ramayanti, Putri Noor Ranto Ranto Rasmawati A. R. Rasmawati A.R Rasmawati AR Rianti Salima Rianti Salima Rianti Salima Rianti Salima Rianti Salima Rianti Salima Rita Rita Rita Rita Rombouw, Sahrul Ronny Marthin Sitohang Rony Marthin Sitohang Rosliana Rosliana Rosliana Rosliana Rosliana, Rosliana Rumua, Yasir Ruvi, Muhammad Safitri, Desy Yana Saksana, Joned Ceilandra Salima, Rianti Sania Nur Azizah Sari, Yuniva Sarkum Sarkum, Sarkum Sartika Aini Sattar Sattar, Sattar Selamet Selnistia Hidayani Shofwah Badiyah Leksono Siregar, Fuad Siska Dwi Rahayu Siswanto, Arik Siti Helmyati Siti Mulasih Sitohang, Ronny Marthin Sitti Aliyah Azzahra Sonia Destiana Sri Budyartati Sri Murtini Suharmanto Suharmanto . Suhermanto Suhermanto Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sutariyono Sutariyono Sutaryono Sutaryono Sutiharni Syafirlah, Ambar Syafran Nurrahman Syafran Syafran Syahrani, Elvira Syahreza, Arief Syaputra, Riawan Syarif Hidayatullah Syifa Azzahra Tafsiruddin, M Tafsiruddin, M. Tafsiruddin, Muh Tedi Supriadi Tetti Nur Intan Rifia Tetty Nur Intan Rifia Tjiwijdjaja, Halim Tohhiroh Tohhiroh Tohiroh Tohiroh Tuti Herawati Ujang Kusnaedi Umar Syahid Fatahillah Usman Ali Wahdi, Nirsetyo Wawan Hermawan Wawan Hermawan Wheny Khristianto Wheny Khristianto WICAKSONO, ADI Wildan F Mubarock Yandi Asmana Yanti Apriyani Yohanes Totok Suyoto Yolita, Reva Putri Yulaeli, Tri Yuliansyah, Muhammad Fadly Zahra Widdatul Awwaliyah Zakki Ismail Zubair Arza Zulkifli Zainuddin Zulkifli Zainudidin