Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis

The Influence of QRIS Use and The Development of Cashless Transactions on People’s Purchasing Decisions in Purwokerto

2026-06-02T08:33:58+07:00

Abstract. The emergence of digital transaction systems also affects consumer behavior in making purchases. This study aims to determine the effect of using QRIS and the development of cashless transactions on the purchasing decisions of the community in Purwokerto. This study uses a quantitative method with an associative-causal approach, targeting 103 respondents who use QRIS and non-cash transactions. Primary data was obtained through questionnaires using a random sampling technique. Data analysis includes validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination. The results of this study indicate that the use of QRIS does not have a significant effect on purchasing decisions, while non-cash transactions have a significant effect. Simultaneously, both variables affect purchasing decisions with a contribution of 49.1%, while 50.9% is influenced by other factors. It is hoped that this research can provide benefits for entrepreneurs and researchers in the future regarding cashless transactions.

Abstrak. Munculnya sistem transaksi digital juga memengaruhi perilaku konsumen dalam melakukan pembelian. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan QRIS dan perkembangan transaksi cashless terhadap keputusan pembelian masyarakat di Purwokerto. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif-kausal, yang ditujukan kepada 103 responden yang menggunakan QRIS dan transaksi non-tunai. Data primer diperoleh melalui kuesioner dengan menggunakan teknik random sampling. Analisis data meliputi uji validitas, uji reliabilitas, uji asumsi klasik, regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa penggunaan QRIS tidak berpengaruh signifikan terhadap keputusan pembelian, sedangkan transaksi non-tunai memiliki pengaruh yang signifikan. Secara bersamaan, kedua variabel memengaruhi keputusan pembelian dengan kontribusi sebesar 49.1%, sementara 50.9% dipengaruhi oleh faktor lain. Diharapkan penelitian ini dapat memberikan manfaat bagi para pelaku usaha dan peneliti di masa depan terkait transaksi non-tunai

Analysis Of Changes In Generation Z's Saving Habits Due To The Use Of Digital Wallets In Indonesia

2026-06-05T07:43:47+07:00

Abstract. Advances in financial technology, particularly digital wallets, have transformed the financial behavior of Generation Z in Indonesia. This study aims to analyze changes in Generation Z’s saving patterns resulting from the use of digital wallets through a Systematic Literature Review (SLR) approach. A total of 15 scientific articles from Google Scholar, SINTA, and Scopus published between 2020 and 2025 were systematically analyzed. The results indicate that digital wallets such as GoPay, OVO, DANA, and ShopeePay have a positive impact on the frequency and consistency of saving through automatic savings features and micro-investments. However, the ease of transactions and cashback features also encourage consumptive behavior that has the potential to reduce the proportion of savings. Financial literacy proved to be a crucial moderating variable, where Generation Z members with high financial literacy tend to utilize digital wallets as a savings tool, while those with low financial literacy are more prone to impulsive spending. This study underscores the importance of digital-based financial education programs integrated with the digital wallet ecosystem to foster a sustainable savings culture among Generation Z in Indonesia.

Abstrak. Perkembangan teknologi finansial, khususnya dompet digital, telah mengubah perilaku keuangan Generasi Z di Indonesia. Penelitian ini bertujuan menganalisis perubahan pola menabung Generasi Z akibat penggunaan dompet digital melalui pendekatan Systematic Literature Review (SLR). Sebanyak 15 artikel ilmiah dari Google Scholar, SINTA, dan Scopus yang diterbitkan tahun 2020–2025 dianalisis secara sistematis. Hasil penelitian menunjukkan bahwa dompet digital seperti GoPay, OVO, DANA, dan ShopeePay berpengaruh positif terhadap frekuensi dan konsistensi menabung melalui fitur tabungan otomatis dan investasi mikro. Namun, kemudahan transaksi dan fitur cashback turut mendorong perilaku konsumtif yang berpotensi mengurangi proporsi tabungan. Literasi keuangan terbukti menjadi variabel moderasi yang krusial, di mana Generasi Z berliterasi tinggi cenderung memanfaatkan dompet digital sebagai instrumen menabung, sedangkan yang berliterasi rendah lebih rentan terhadap pengeluaran impulsif. Penelitian ini menegaskan pentingnya program edukasi keuangan berbasis digital yang terintegrasi dengan ekosistem dompet digital guna mendorong budaya menabung berkelanjutan pada Generasi Z di Indonesia.

An Analysis of Cash Basis Accounting in Consignment Reseller Operations on Marketplace Platforms: A Case Study of Zaril Company

2026-06-05T19:55:59+07:00

Abstract. This study aims to analyze cash-basis financial recording practices in reseller businesses that operate under a consignment system on marketplace platforms, focusing on a case study of Zaril Company. A qualitative approach with a case study method was employed. Data were collected through interviews, observations, and documentation involving resellers engaged in marketplace sales activities. Data analysis was conducted descriptively by comparing the existing recording practices with accounting theories related to cash-basis accounting and consignment transactions. The findings indicate that resellers have implemented cash-basis accounting by recognizing revenue when payment is received. However, the records remain simple and are not yet capable of providing accurate financial information. Resellers only record sales transactions without clearly distinguishing revenue, expenses, and profit. Furthermore, in the context of consignment transactions, revenue recognition has not fully complied with accounting principles, which require revenue to be recognized based on the margin or commission earned. These findings highlight the need to improve financial recording practices and accounting understanding to produce more relevant and reliable financial information.

Abstrak. Penelitian ini bertujuan menganalisis pencatatan keuangan berbasis cash basis pada praktik reseller yang menggunakan sistem konsinyasi di marketplace dengan studi kasus pada Zaril Company. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi terhadap reseller yang melakukan aktivitas penjualan melalui marketplace. Analisis data dilakukan secara deskriptif dengan membandingkan praktik pencatatan yang diterapkan dengan teori akuntansi mengenai cash basis dan konsinyasi. Hasil penelitian menunjukkan bahwa reseller telah menerapkan pencatatan cash basis dengan mengakui pendapatan saat pembayaran diterima. Namun, pencatatan yang dilakukan masih sederhana dan belum mampu menyajikan informasi keuangan secara akurat. Reseller hanya mencatat transaksi penjualan tanpa memisahkan pendapatan, biaya, dan keuntungan secara jelas. Selain itu, dalam sistem konsinyasi, pengakuan pendapatan belum sepenuhnya sesuai dengan prinsip akuntansi yang mengharuskan pendapatan diakui berdasarkan margin atau komisi yang diperoleh. Temuan ini menunjukkan perlunya peningkatan pemahaman dan pengelolaan pencatatan keuangan agar informasi yang dihasilkan lebih relevan dan andal

Bank Indonesia's Monetary Policy Strategies in Maintaining Inflation and Rupiah Exchange Rate Stability

2026-06-12T07:21:45+07:00

Abstract. Inflation and exchange rate stability are crucial indicators in maintaining Indonesia’s economic stability. As the central bank, Bank Indonesia plays a strategic role in controlling inflation and preserving the stability of the rupiah through various monetary policy instruments. This study aims to analyze Bank Indonesia’s monetary policy strategies in maintaining inflation and exchange rate stability, as well as to evaluate their effectiveness in supporting national economic growth. The research employed a qualitative descriptive approach using secondary data obtained from Bank Indonesia reports, Statistics Indonesia (BPS), scientific journals, and other relevant literature. The findings indicate that Bank Indonesia has successfully managed inflation through the implementation of the Inflation Targeting Framework (ITF), adjustments to the BI-Rate, monetary operations, foreign exchange market interventions, and policy coordination with the government through inflation control teams. These measures contributed to reducing inflation from 5.51% in 2022 to 1.57% in 2024 while maintaining rupiah stability amid global economic pressures. Nevertheless, challenges arising from global economic uncertainty, foreign capital flow volatility, and supply-side inflationary pressures remain significant concerns that require continuous policy vigilance and adaptation.

Abstrak. Inflasi dan stabilitas nilai tukar rupiah merupakan indikator penting dalam menjaga stabilitas perekonomian Indonesia. Bank Indonesia sebagai bank sentral berperan dalam mengendalikan inflasi dan menjaga kestabilan nilai rupiah melalui berbagai kebijakan moneter. Penelitian ini bertujuan menganalisis strategi kebijakan moneter Bank Indonesia dalam menjaga inflasi dan stabilitas nilai tukar rupiah serta mengevaluasi efektivitasnya terhadap pertumbuhan ekonomi nasional. Metode yang digunakan adalah deskriptif kualitatif dengan data sekunder yang bersumber dari laporan Bank Indonesia, Badan Pusat Statistik, jurnal ilmiah, dan literatur terkait. Hasil penelitian menunjukkan bahwa Bank Indonesia mampu mengendalikan inflasi melalui penerapan Inflation Targeting Framework (ITF), penyesuaian BI-Rate, operasi moneter, intervensi pasar valuta asing, serta koordinasi dengan pemerintah melalui Tim Pengendalian Inflasi. Kebijakan tersebut berhasil menurunkan inflasi dari 5,51% pada 2022 menjadi 1,57% pada 2024 dan menjaga stabilitas nilai tukar rupiah di tengah tekanan ekonomi global. Namun, ketidakpastian ekonomi global, volatilitas arus modal asing, dan tekanan inflasi dari sisi pasokan tetap menjadi tantangan yang perlu diantisipasi.