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Daerah istimewa yogyakarta
INDONESIA
JURNAL ECONOMIA
Published by Universitas Negeri Yogyakarta
ISSN : 18582648     EISSN : 24601152     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Economia (JECO) is published by Faculty of Economics, Yogyakarta State University. It publishes theoretical or research manuscripts related to 1. Economics 2. Accounting 3. Management 4. Business 5. Entrepreneurship, and 6. Finance
Arjuna Subject : -
Articles 10 Documents
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Search results for , issue "Vol 17, No 2: October 2021" : 10 Documents clear
Prediction of Entrepreneurial Intention and Pre-Start-Up Behaviours on Entrepreneurial Concentrated Students Fiesta Octaviani; Renaldi Renaldi; Sabrina Oktaria Sihombing
Jurnal Economia Vol 17, No 2: October 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.055 KB) | DOI: 10.21831/economia.v17i2.35910

Abstract

Abstract: This study aims to examine the factors that have the potential to influence student’s entrepreneurial intentions using the TPB theory model along with several other factors (i.e., attitude towards entrepreneurship, subjective norms, perceived behavioral control, innovation, proactive personality, need for achievement, internal locus of control, risk taking propensity, lifestyle integration, social networking, resources, opportunity recognition, fungibility issues, entrepreneurial intention, and pre-start-up behavior). Data were collected through 222 entrepreneurship concentration students from well-known universities in Indonesia. The structural equation model (PLS-SEM) was applied to test the research hypotheses. The emergence of significant and positive results among all factors involved, except fungibility issues is evidence of the positive influence of the factors studied on student’s entrepreneurial intentions in Indonesia which are then briefly summarized in the form of conclusions. Keywords: Entrepreneurial intention, theory of planned behavior, pre-start-up behavior, entrepreneurship Prediksi Entrepreneurial Intention dan Pre-Start-Up Behaviour terhadap Mahasiswa Konsentrasi KewirausahaanAbstrak: Penelitian ini bertujuan untuk menguji faktor-faktor yang berpotensi mempengaruhi niat berwirausaha mahasiswa dengan menggunakan model teori TPB beserta beberapa faktor lainnya (yaitu sikap berwirausaha, norma subjektif, persepsi pengendalian perilaku, inovasi, kepribadian proaktif, kebutuhan berprestasi, internal. locus of control, kecenderungan mengambil risiko, integrasi gaya hidup, jejaring sosial, sumber daya, pengenalan peluang, masalah kesepadanan, niat kewirausahaan, dan perilaku pra-start-up). Pengumpulan data dilakukan melalui 222 mahasiswa konsentrasi kewirausahaan dari universitas ternama di Indonesia. Model persamaan struktural (PLS-SEM) digunakan untuk menguji hipotesis penelitian. Munculnya hasil yang signifikan dan positif di antara semua faktor yang terlibat, kecuali masalah kesepadanan merupakan bukti pengaruh positif dari faktor-faktor yang diteliti terhadap niat berwirausaha mahasiswa di Indonesia yang kemudian dirangkum secara singkat dalam bentuk kesimpulan.Kata kunci: Niat kewirausahaan, teori perilaku terencana, perilaku-pra-start-up, kewirausahaan
The Role of Board of Commissioners in Islamic Social Reporting Luluk Muhimatul Ifada; Chrisna Suhendi; Rustam Hanafi
Jurnal Economia Vol 17, No 2: October 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (25.514 KB) | DOI: 10.21831/economia.v17i2.39682

Abstract

Abstract: This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary data. Data were analyzed using multiple linear regression analysis. The findings showed the role of the board of commissioners in influencing the extent of Islamic social reporting disclosure more likely through the size of the board of commissioners, not through an independent board of commissioners or the number of board meetings. Researchers found that challenge of a great opportunity for the board of commissioners to contribute to social responsibility of companies in accordance with the provisions of Islam.  Keywords: Islamic social reporting, board of commissioners, sharia banks Peran Dewan Komisaris dalam Islamic Social ReportingAbstrak: Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam mempengaruhi Islamic social reporting. Objek penelitian ini adalah pengungkapan Islamic social reporting pada perbankan syariah di Indonesia, melalui data sekunder. Analisis data menggunakan analisis regresi linier berganda. Temuan menunjukkan bahwa peran dewan komisaris dalam mempengaruhi pengungkapan Islamic social reporting cenderung melalui ukuran dewan komisaris, bukan melalui dewan komisaris independen atau jumlah rapat dewan. Peneliti menemukan bahwa terdapat tantangan yang menjadi peluang besar bagi dewan komisaris untuk berkontribusi pada tanggung jawab sosial perusahaan sesuai dengan ketentuan Islam.Kata kunci: Islamic social reporting, board of commissioners, bank syariah
Determinants of Current Account Balance in ASEAN+6 Dewi Purnama; Budiono Budiono; Anhar Fauzan Priyono
Jurnal Economia Vol 17, No 2: October 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.569 KB) | DOI: 10.21831/economia.v17i2.29043

Abstract

Abstract: The phenomenon of global current account imbalance has made researchers and policy makers provide more attention on current account issues. This phenomenon is illustrated by the US' current account deficit which continues to increase, while ASEAN+6 reaps a surplus. This study aims to study the factors that affect the aggregate current account in ASEAN+6 that have not been explained by previous studies. Based on the dynamic panel model (GMM) used, it was found that the variables Lagged-current account, ToT, Exchange Rate Stability, and Household Consumption have a significant effect on the aggregate current account in ASEAN+6. On the other hand, the REER and Government Expenditures do not have a significant effect on the ASEAN+6 current account. The benefit of this research is that it can be used for the formulation of current account policies to minimize the government's efforts to overcome a bigger issue: imbalance in balance of payment.Keywords: Current account balance, Generalized Method of Moment, ASEAN+6 Determinan Neraca Transaksi Berjalan di ASEAN+6Abstrak: Fenomena ketidakseimbangan transaksi berjalan global telah membuat para peneliti dan pembuat kebijakan memberikan perhatian lebih pada masalah transaksi berjalan. Fenomena ini tergambar dari defisit transaksi berjalan AS yang terus meningkat, sedangkan ASEAN+6 menuai surplus. Penelitian ini bertujuan untuk mempelajari faktor-faktor yang mempengaruhi neraca transaksi berjalan agregat di ASEAN+6 yang belum dijelaskan oleh penelitian-penelitian sebelumnya. Berdasarkan model panel dinamis (GMM) yang digunakan, ditemukan bahwa variabel Lagged-current account, ToT, Exchange Rate Stability, dan Household Consumption berpengaruh signifikan terhadap agregat current account di ASEAN+6. Di sisi lain, REER dan Belanja Pemerintah tidak berpengaruh signifikan terhadap transaksi berjalan ASEAN+6. Manfaat dari penelitian ini adalah dapat digunakan untuk perumusan kebijakan transaksi berjalan untuk meminimalkan upaya pemerintah mengatasi masalah yang lebih besar: ketidakseimbangan neraca pembayaran.Kata kunci: Neraca transaksi berjalan, Generalized Method of Moment, ASEAN+6
Foreign Direct Investment and Youth Employment Causality: Evidence From ASEAN-5 Countries Axellina Muara Setyanti; Setyo Tri Wahyudi
Jurnal Economia Vol 17, No 2: October 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.855 KB) | DOI: 10.21831/economia.v17i2.36447

Abstract

Abstract: FDI - employment relationship has been a major concern of many researchers due to it's various findings. FDI is stated that able to trigger growth in employment, however, on the other hand, some have found that employment conditions affect FDI inflow. Meanwhile, several studies found a bidirectional relationship, or even no-relationship. With a focus on youth employment, this study aimed to examine the link between FDI and youth employment in ASEAN-5 countries. From the results of the Granger Causality test, it was found that in Indonesia, Malaysia, Philippines, and Singapore the FDI inflow is leading to youth employment, while in Thailand, the relationship is vice versa. Overall, there is no bidirectional causal relationship between FDI and youth employment in ASEAN-5 countries.Keywords: Foreign Direct Investment, Youth Employment, Granger Causality, ASEAN-5 Kausalitas Penanaman Modal Asing dan Penyerapan Tenaga Kerja Muda: Bukti dari Negara-negara ASEAN-5Abstrak: Keterkaitan antara FDI dan penyerapan tenaga kerja telah menjadi perhatian utama banyak peneliti karena temuan yang beragam. FDI dinyatakan dapat memicu pertumbuhan lapangan kerja, namun di sisi lain, beberapa peneliti menemukan bahwa kondisi ketenagakerjaanlah yang mempengaruhi arus masuk FDI. Sementara itu, beberapa penelitian lain menemukan adanya hubungan dua arah, atau bahkan tidak ada hubungan. Dengan fokus pada penyerapan tenaga kerja muda, penelitian ini bertujuan untuk mengkaji hubungan antara FDI dan penyerapan tenaga kerja muda di negara-negara ASEAN-5. Dari hasil uji kausalitas Granger ditemukan bahwa di Indonesia, Malaysia, Filipina, dan Singapura, aliran FDI yang masuk mengarah pada pada penciptaan lapangan kerja bagi kaum muda, sedangkan di Thailand ditemukan hubungan yang sebaliknya. Secara keseluruhan, tidak ditemukan hubungan kausal dua arah antara FDI dan penyerapan tenaga kerja muda di negara-negara ASEAN-5.Kata kunci: Penanaman Modal Asing, Penyerapan Tenaga Kerja Muda, Kausalitas Granger, ASEAN-5
Effect of Corporate Social Responsibility on Business Sustainability: The Dual Mediation I Wayan Gde Sarmawa; Ida Ayu Oka Martini; Ida Ayu Putu Widani Sugianingrat
Jurnal Economia Vol 17, No 2: October 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1078.624 KB) | DOI: 10.21831/economia.v17i2.36091

Abstract

Abstract: Companies are constantly trying to maintain customer trust and loyalty in an effort to preserve business sustainability. Implementing environmental concerns in the form of Corporate Social Responsibility (CSR) is expected to achieve both of these aims. This study aims to analyze the roles of CSR, customer trust, and customer loyalty in business sustainability. Questionnaires were filled by 10 customers from each of 100 Rural Banks spread over 9 districts/cities in Bali, Indonesia. Data analysis was performed with SmartPLS 3.3.2 software. The research found that CSR, customer trust, and customer loyalty have a significant impact on business sustainability. The results also found that customer trust and customer loyalty function as mediation in the relationship between CSR and business sustainability. Keywords: Corporate Social Responsibility, customer trust, customer loyalty, business sustainability Pengaruh Tanggung Jawab Sosial Perusahaan terhadap Keberlanjutan Bisnis: Mediasi GandaAbstrak: Perusahaan senantiasa berusaha menjaga kepercayaan dan loyalitas pelanggan dalam upaya menjaga keberlangsungan bisnis. Implementasi kepedulian lingkungan dalam bentuk Corporate Social Responsibility (CSR) diharapkan dapat mencapai kedua tujuan tersebut. Penelitian ini bertujuan untuk menganalisis peran CSR, kepercayaan pelanggan, dan loyalitas pelanggan dalam keberlanjutan bisnis. Kuesioner diisi oleh 10 nasabah dari masing-masing 100 BPR yang tersebar di 9 kabupaten/kota di Bali, Indonesia. Analisis data dilakukan dengan software SmartPLS 3.3.2. Hasil penelitian menemukan bahwa CSR, kepercayaan pelanggan, dan loyalitas pelanggan memiliki pengaruh yang signifikan terhadap keberlangsungan bisnis. Hasil penelitian juga menemukan bahwa kepercayaan pelanggan dan loyalitas pelanggan berfungsi sebagai mediasi dalam hubungan antara CSR dan keberlanjutan bisnis.Kata kunci: Tanggung Jawab Sosial Perusahaan, kepercayaan pelanggan, loyalitas pelanggan, keberlangsungan usaha
Determinants of Transfer Pricing Decisions in Mining Companies Listed on the Indonesian Stock Exchange Ade Maya Saraswati
Jurnal Economia Vol 17, No 2: October 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.398 KB) | DOI: 10.21831/economia.v17i2.33818

Abstract

Abstract: This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable. This research focuses on all mining companies listed on the Indonesian Stock Exchange in the period from 2014-2018 by using the purposive sampling technique to determine the sample. There are 90 data observations used as the sample and analysed by using logistic regression and moderation regression analysis, with the help of the SPSS 20 program. The research result shows that tax has a positive effect on the decision of transfer pricing; tunnelling incentive does not have an effect on the decision of transfer pricing. Good corporate governance moderates the effect of tax to transfer pricing, meanwhile good corporate governance does not moderate the effect of tunnelling incentive to the decision of transfer pricing. Keywords: Good corporate governance; Tax; Transfer pricing; Tunnelling incentive Determinan Keputusan Transfer Pricing pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek IndonesiaAbstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pajak dan tunnelling incentive terhadap transfer pricing dengan good corporate governance sebagai variabel pemoderasi. Populasi dari penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dengan penentuan sampel menggunakan teknik purposive sampling. Sampel dalam penelitian berjumlah 90 observasi data yang kemudian dianalisis menggunakan regresi logistik dan analisis regresi moderasi dengan bantuan program SPSS 20. Hasil penelitian menunjukkan bahwa pajak berpengaruh positif terhadap keputusan transfer pricing, tunneling incentive tidak berpengaruh terhadap keputusan transfer pricing, good corporate governance memoderasi pengaruh pajak terhadap transfer pricing, sedangkan good corporate governance tidak memoderasi pengaruh tunnelling incentive terhadap keputusan transfer pricing.Kata kunci: Good corporate governance; Pajak, Transfer pricing, Tunnelling incentive
Disclosing the Regeneration of Endek Weaving Craftsmen in Bali Ida Ayu Oka Martini; A.A.N Eddy Supriyadinatha Gorda; A.A.N. Oka Suryadinatha Gorda; Desak Made Febri Purnama Sari
Jurnal Economia Vol 17, No 2: October 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.769 KB) | DOI: 10.21831/economia.v17i2.36218

Abstract

Abstract: This study aims to investigate the regeneration of endek weaving craftsmen in Klungkung, Bali. The research method used is descriptive qualitative research. The research location is in Klungkung, Bali. The technique of collecting data through interviews was conducted on four groups of informants, namely business owners, craftsmen, children of craftsmen, and community leaders. The data analysis technique used is the interactive model of Miles and Huberman, namely: data reduction, data display, and verification. The results showed that regeneration attempts have not yet been successful due to several factors, including: 1) the younger generation’s lack of interest in weaving, 2) the number of promising job alternatives, and 3) the lack of love and pride in the younger generation for endek woven fabric products. The regeneration process functions through outreach carried out by networks of family, friends, and neighbors.Keywords: regeneration, socialization, weaving Mengungkap Regenerasi Pengrajin Tenun Endek di BaliAbstrak: Penelitian ini bertujuan untuk mengetahui regenerasi pengrajin tenun endek di Klungkung, Bali. Metode penelitian yang digunakan adalah penelitian kualitatif deskriptif. Lokasi penelitian berada di Klungkung, Bali. Teknik pengumpulan data melalui wawancara dilakukan terhadap empat kelompok informan yaitu pemilik usaha, pengrajin, anak pengrajin, dan tokoh masyarakat. Teknik analisis data yang digunakan adalah model interaktif Miles dan Huberman yaitu: reduksi data, display data, dan verifikasi. Hasil penelitian menunjukkan bahwa upaya regenerasi belum berhasil karena beberapa faktor, antara lain: 1) kurangnya minat generasi muda dalam menenun, 2) banyaknya alternatif pekerjaan yang menjanjikan, dan 3) kurangnya rasa cinta dan bangga pada yang lebih muda. generasi untuk produk kain tenun endek. Proses regenerasi berfungsi melalui sosialisasi yang dilakukan oleh jaringan keluarga, teman, dan tetangga. Kata kunci: regenerasi, sosialisasi, tenun
The Influence of Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership on Audit Delay Katherine Handayani Ubwarin; Christina Tri Setyorini; Icuk Rangga Bawono
Jurnal Economia Vol 17, No 2: October 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.722 KB) | DOI: 10.21831/economia.v17i2.33730

Abstract

Abstract: This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach. It selects transportation industries listed in Indonesia Stock Exchange (BEI) on period of 2008-2015 as population. It took 64 samples from public companies using purposive sampling method. Data were analyzed using Multiple Regression Analysis that include descriptive statistics, classical assumption test, and hypothesis testing (multiple linear regression, simultaneous test and partial test). The results of this study proved to be useful and efficient. Based on test results in this study, it can be concluded that firm size and audit firm size have an effect on audit delay. Meanwhile, profitability, Solvability, and public ownership have no effect to audit delay.Keywords: audit delay, audit firm size, firm characteristicsPengaruh Ukuran Perusahaan, Ukuran Kantor Audit, Profitabilitas, Solvability, dan Kepemilikan Publik terhadap Audit DelayAbstrak: Penelitian ini bertujuan untuk mengukur ukuran perusahaan, ukuran audit perusahaan, profitabilitas, solvabilitas dan kepemilikan publik terhadap penundaan audit. Jenis penelitian ini adalah penelitian eksplanatori dengan pendekatan kuantitatif. Penelitian ini memilih industri transportasi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2008-2015 sebagai populasi. Penelitian ini mengambil 64 sampel dari perusahaan publik dengan menggunakan metode purposive sampling. Data dianalisis dengan menggunakan Analisis Regresi Berganda yang mencakup statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis (regresi linier berganda, uji simultan dan uji parsial). Hasil penelitian ini terbukti bermanfaat dan efisien. Berdasarkan hasil pengujian dalam penelitian ini, dapat disimpulkan bahwa ukuran perusahaan dan ukuran kantor audit berpengaruh terhadap audit delay. Sementara itu profitabilitas, Solvabilitas, dan kepemilikan publik tidak berpengaruh terhadap audit delay.Kata kunci: audit delay, karakteristik perusahaan, ukuran kantor audit
Strategic Map of University Incubation Center Nahiyah Jaidi Faraz; Setyabudi Indartono; Siswantoyo Siswantoyo; Jane S.C. Liu
Jurnal Economia Vol 17, No 2: October 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.731 KB) | DOI: 10.21831/economia.v17i2.43845

Abstract

Abstract: This study is aimed to investigate the Strategic Map of the Incubator center. The business incubation process can vary from one incubator to another. This research extends the previous works to improve the solution business incubator problems in Indonesia heading their competitive advantages heading to the global market compared to the Taiwan cases. This study investigates the different types of business incubator strategies for Indonesia and Taiwan cases by using quantitative and qualitative with the primary that had been collected through surveys and observations. The Result shows that Chaoyang Business Incubation Center (CBIC) and Business Incubator LPPM UNY have quite different patterns of their strategies. The Business Support Model Represent CBIC is program demand: Entrepreneur-initiated, whereas LPPM one is program supply: Incubator-initiated. The Business Incubator LPPM UNY is likely to be more active than BCIC. However, CBIC seems to promote entrepreneurs more actively rather than Business Incubator LPPM UNY.Keywords: Strategic Map, Incubation Center, Indonesia, Taiwan Peta Strategis Pusat Inkubasi Universitas Abstrak: Penelitian ini bertujuan untuk menyelidiki peta strategis dari pusat inkubator. Proses inkubasi bisnis dapat bervariasi dari satu inkubator ke inkubator lainnya. Penelitian ini memperluas karya-karya sebelumnya untuk meningkatkan masalah inkubator bisnis solusi di Indonesia yang mengarah keunggulan kompetitif mereka menuju pasar global dibandingkan dengan kasus Taiwan. Penelitian ini menyelidiki berbagai jenis strategi inkubator bisnis untuk kasus Indonesia dan Taiwan dengan menggunakan kuantitatif dan kualitatif dengan primer yang telah dikumpulkan melalui survei dan observasi. Hasil penelitian menunjukkan bahwa Pusat Inkubasi Bisnis Chaoyang (CBIC) dan inkubator bisnis LPPM UNY memiliki pola strategi mereka yang sangat berbeda. Model pendukung bisnis merupakan CBIC adalah permintaan program: wirausaha dimulai, sedangkan LPPM satu adalah pasokan program: inisiasi inkubator. Inkubator bisnis LPPM UNY kemungkinan akan lebih aktif daripada BCIC. Namun, CBIC tampaknya mempromosikan wirausahawan lebih aktif daripada inkubator bisnis LPPM UNY.Kata kunci: Peta Strategis, pusat Inkubator, Indonesia, Taiwan
A Critical Review of Digital Marketing: Effect of Flow and Impulse Buying Rahmawati Azizah Mt; Ria Octavia
Jurnal Economia Vol 17, No 2: October 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.743 KB) | DOI: 10.21831/economia.v17i2.34977

Abstract

Abstract: This study aims to examine the influence of user belief on flow, willingness to buy on flow, and flow on impulse buying behavior. The subjects of this research include Students/College Students, Civil Servants, Private Employees, Lecturers/Teachers, Professionals (accountants, consultants, etc.). The technique used is non-probability sampling , purposive sampling, with a total sample of 300 respondents aged 17 to 45 and are users of the digital application, Shopee, in Indonesia. The research instrument was an online questionnaire and was analyzed using multiple linear regression analysis. The results of this study showed that the dimension of the perceived usefulness of user belief has a positive effect on flow. Willingness to buy has a positive effect on flow and flow has a positive effect on impulse buying. Meanwhile, the ease of use dimension of the user belief variable has no positive effect on flow.Keywords: flow, willingness to buy, user belief, impulse buying behavior. Tinjauan Kritis Pemasaran Digital: Pengaruh Flow dan Pembelian Impulsif Abstrak: Penilitian ini bertujuan untuk menguji pengaruh kepercayaan pengguna (user belief) terhadap flow, willingness to buy terhadap flow, dan flow terhadap perilaku pembelian spontan. Subjek penelitian ini meliputi Pelajar/Mahasiswa, PNS, Karyawan Swasta, Dosen/Guru, Profesional (akuntan, konsultan, dll). Teknik yang digunakan adalah non-probability sampling dengan jenis purposive sampling dengan kriteria usia 17 hingga 45 tahun dengan total sampel 300 responden dan merupakan pengguna aplikasi digital Shopee di Indonesia. Instrumen penelitian ini adalah kuesioner yang dibuat secara daring dan dianalisis dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menemukan bahwa dimensi manfaat yang dirasakan dari kepercayaan pengguna berpengaruh positif terhadap flow, willingness to buy berpengaruh positif terhadap flow dan  flow berpengaruh positif terhadap pembelian spontan. Sedangkan, dimensi kemudahan menggunakan dari variabel kepercayaan pengguna tidak berpengaruh positif terhadap flow.Kata kunci: flow, willingness to buy, kepercayaan pengguna, perilaku pembelian spontan.

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