Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Informasi dan Teknologi Golden Ratio of Auditing Research
Faisal Rizal Zainal
Institut Teknologi Dan Bisnis Nobel Indonesia
Computer Science & IT Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Cost and Performance Analysis of Logistics on E-Commerce Platforms: A Management Accounting Approach to Industrial Operational Efficiency Zainal, Faisal Rizal; R, Rahmawati; Uluputty, Nurdjanna Fadjrin; Ilyas, Eka Novianti Irna Bata; Putri , Nur Vadila
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.1819

Abstract

This study examines logistics cost structures and logistics performance on e-commerce platforms from a management accounting perspective to understand their implications for industrial operational efficiency. Using a qualitative literature-based research approach, the study systematically reviews recent peer-reviewed publications in the fields of e-commerce logistics, supply chain management, and management accounting, and synthesizes them through thematic analysis. The findings indicate that logistics costs in e-commerce environments are predominantly activity-driven, highly variable, and concentrated in warehousing, last-mile delivery, and reverse logistics, where service-level requirements strongly influence cost behavior. The analysis further reveals that logistics performance indicators—particularly delivery reliability, fulfillment accuracy, and return processing efficiency—play a critical role in converting cost management efforts into operational efficiency outcomes. Moreover, the study highlights that management accounting systems integrating activity-based costing and multidimensional performance measurement provide superior cost visibility and support strategic decision-making in complex logistics networks. Overall, the research contributes to the literature by conceptualizing industrial operational efficiency as the result of effective alignment between logistics cost management and performance measurement, rather than cost minimization alone, and offers insights relevant to both academic inquiry and managerial practice in digital commerce environments.
The Impact of Financial Literacy and Digital Finance Applications on Household Consumption Patterns in the Digital Age: Evidence from Makassar Awaluddin, Sri Prilmayanti; Andi Ummul Khair; Eka Wijaya Paula; Faisal Rizal Zainal; Deni Anggreani Sutomo
Jurnal Informasi dan Teknologi 2025, Vol. 7, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.vi0.647

Abstract

This study aims to examine the influence of financial literacy and digital financial applications on household consumption patterns in the digital era, with a case study conducted in Tamalanrea District, Makassar City. The research uses a quantitative associative approach with a multiple linear regression method. Data were collected from 100 household respondents selected through purposive sampling, based on their active use of digital financial services such as e-wallets, mobile banking, and paylater features. The primary variables studied include financial literacy (X₁), digital financial application usage (X₂), and household consumption patterns (Y). The results show that both financial literacy and digital financial application usage significantly affect household consumption patterns, both partially and simultaneously. Financial literacy positively influences rational financial behavior, including budgeting, prioritizing needs over wants, and managing spending. Meanwhile, the use of digital financial applications also positively affects consumption patterns by increasing access and ease of transactions, although it may also trigger impulsive behavior when not controlled by financial awareness. The F-test result shows that the model is statistically significant, with an R² value of 0.627, indicating that 62.7% of the variation in household consumption patterns can be explained by the two independent variables. This study highlights the importance of strengthening digital financial literacy and developing public policies to regulate fintech platforms. Efforts should be directed at building a healthy consumption ecosystem in the digital economy through collaborative efforts between the government, education institutions, and financial technology providers.
Co-Authors - Sri Prilmayanti Awaluddin, - Andi Ummul Khair Deni Anggreani Sutomo Ilyas, Eka Novianti Irna Bata Paula Eka Wijaya Putri , Nur Vadila R, Rahmawati Uluputty, Nurdjanna Fadjrin