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All Journal Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi : Transparansi dan Akuntabilitas Management Research Studies Journal GLORY Jurnal Ekonomi dan Ilmu Sosial Indo-Fintech Intellectuals: Journal of Economics and Business Abdimas Mandalika Edusight International Journal of Multidisciplinary Studies (EIJOMS) Jurnal Akuntansi Pajak dan Manajemen JUILMU
Lia Nur Fadhilah
Universitas Nusa Cendana
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Social Sciences Other

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PENGARUH LITERASI KEUANGAN, PENGGUNAAN SHOPEE PAYLATER TERHADAP PERILAKU KONSUMTIF BELANJA ONLINE DI SHOPEE (IBU PKK DESA DUKUH MADUREJO) Lia Nur Fadhilah
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 14 No 1 (2026): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v14i1.27288

Abstract

This study aims to analyze the influence of financial literacy and the use of Shopee PayLater on the online shopping consumer behavior of housewives who are members of the PKK (Family Welfare Movement) in Dukuh Madurejo Village. The development of e-commerce accompanied by the convenience of digital payment systems encourages changes in consumption patterns, particularly through the PayLater feature that allows purchases without direct payment. This study uses a quantitative approach with a survey method. Data were collected through questionnaires from 100 respondents who actively shopped on the Shopee platform and used Shopee PayLater in the last six months. The data analysis technique was carried out using multiple linear regression with the help of SPSS version 23. The results showed that financial literacy has a positive and significant effect on the consumer behavior of housewives. In addition, the use of Shopee PayLater was also proven to have a positive and significant effect on consumer behavior. The coefficient of determination value shows that financial literacy and the use of Shopee PayLater are able to explain consumer behavior by 24.2%, while the rest is influenced by other factors outside the research model. These findings indicate that increasing financial literacy and wise use of paylater are important factors in controlling consumer behavior, especially among housewives as family financial managers.
Penentuan Harga Pokok Kamar Hotel dengan Menggunakan Metode Activity-Based Costing: Studi Kasus pada Hotel Sotis Kupang Chrispy Theresia Pratiwi Daud; Darwin Zebua; Lia Nur Fadhilah
Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2025): Juli
Publisher : Yayasan Yuta Pendidikan Cerdas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62282/juilmu.v2i2.114-123

Abstract

Penelitian ini bertujuan untuk menganalisis penentuan harga pokok kamar hotel menggunakan metode Activity-Based Costing (ABC) pada Hotel Sotis Kupang. Metode ABC diterapkan untuk mengalokasikan biaya berdasarkan aktivitas yang dikonsumsi oleh setiap jenis kamar, seperti layanan kamar, laundry, listrik, dan fasilitas lainnya. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis secara kuantitatif dengan mengidentifikasi empat aktivitas utama dan empat cost driver: jumlah kamar terjual, jumlah kamar tersedia, jumlah tamu menginap, dan luas lantai kamar. Hasil penelitian menunjukkan bahwa metode ABC menghasilkan harga pokok kamar yang lebih akurat dibandingkan dengan metode tradisional, dengan perbedaan signifikan (contoh: Rp.1.862.165 untuk kamar Penthouse). Temuan ini sejalan dengan studi sebelumnya (Kaplan dan Anderson, 2019) yang menggarisbawahi keunggulan ABC dalam mengurangi distorsi biaya. Penelitian ini merekomendasikan penerapan metode ABC untuk meningkatkan akurasi penetapan harga, efisiensi operasional, dan daya saing hotel. Implikasi manajerial dari penelitian ini mencakup pengoptimalan strategi harga, identifikasi aktivitas yang tidak bernilai tambah, dan peningkatan efisiensi operasional.
Co-Authors Amtiran, Paulina Y Chrispy Theresia Pratiwi Daud Darwin Zebua Daud, Chrispy Theresia Pratiwi Efandri Agustian Enjelika Selvia Purba Foenay, Christien C. Indri Arman Dea Fan Oni Mamo, Prisila Mita Kurnia Marisi, Marisi Merlyn Kurniawati Nastiti, Dyah Wahyu Ndoen, Wehelmina M. Ndoen, Wehelmina Mariana Petrus E de Rozari Sihombing, Midian Immanuel Sihombing Yunita Umbu Yuri S Faah