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All Journal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Naura, Aisyah Rahma
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Religion Economics, Econometrics & Finance Education Other

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Pengaruh Mental Discounting Terhadap Keputusan Pembelian Konsumen Di Tiktokshop Dan Implikasinya Terhadap Pencatatan Pendapatan Dan Diskon Penjualan Naura, Aisyah Rahma; Yuliati, Anik
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 1 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i1.9127

Abstract

This study aims to examine the effect of mental discounting and price on consumer purchasing decisions on the TikTok Shop platform, with sales discounts as a moderating variable and its implications for revenue recognition. A quantitative approach was employed using a survey method involving 120 student respondents with prior online shopping experience, and data were analyzed through PLS-SEM. The findings reveal that mental discounting has a positive and significant impact on purchasing decisions, price also significantly affects purchasing decisions, and sales discounts strengthen the influence of mental discounting on purchasing decisions. Furthermore, purchasing decisions significantly affect revenue recognition in accordance with applicable accounting standards. These results highlight that discount strategies in social commerce not only influence consumer behavior but also affect the transparency and reliability of financial reporting. Academically, this study contributes to interdisciplinary literature by integrating consumer behavior and accounting practices, while practically offering recommendations for e-commerce businesses to design effective promotional strategies that are aligned with accounting principles.
Co-Authors Anik Yuliati