WULANDARI, ADISTI (2025) MENELISIK CARA HINDARI JEBAKAN PAYLATER: STUDI FENOMENOLOGI ANALISIS PERAN AKUNTANSI DALAM PENGENDALIAN UTANG PAYLATER. S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Fenomena penggunaan paylater yang meluas telah membawa tantangan serius terkait pengendalian utang dan peningkatan risiko gagal bayar di Indonesia, terutama di kalangan Generasi Milenial dan Generasi Z. Penelitian ini bertujuan untuk menganalisis peran akuntansi dan mengeksplorasi kontribusi literasi keuangan sebagai solusi pendukung dalam pengendalian utang paylater. Menggunakan desain penelitian kualitatif dengan pendekatan fenomenologi, data dianalisis dengan analisis tematik (thematic network) terhadap hasil wawancara mendalam dengan partisipan serta analisis isi kualitatif (manifest analysis) terhadap dokumen publik. Hasil penelitian menunjukkan bahwa peran akuntansi terwujud fundamental melalui perencanaan keuangan yang universal di antara partisipan. Meskipun demikian, strategi pembatasan utang menunjukkan variasi signifikan berdasarkan kelompok umur: Generasi Z cenderung lebih terstruktur dengan penerapan DTI Ratio, sementara Generasi Milenial lebih fleksibel. Ditemukan pula bahwa pengetahuan tentang DTI Ratio tidak selalu berkorelasi langsung dengan penerapannya, mengindikasikan kompleksitas dalam praktik akuntansi personal. Di sisi lain, literasi keuangan memberikan kontribusi krusial dalam penerapan akuntansi di pengendalian utang paylater mereka, membantu partisipan memiliki kendali atas arus kas pribadi, serta mendorong kehati-hatian dan tanggung jawab. Masukan partisipan juga menyoroti kebutuhan akan format dan topik edukasi literasi keuangan yang inovatif, yang sejalan dengan anjuran dari regulator dan praktisi industri. Temuan ini menguatkan relevansi Theory of Attitude and Behavior Triandis dalam konteks pengelolaan utang paylater dan memberikan implikasi praktis bagi pengguna, penyedia paylater, dan regulator untuk mendorong pengendalian utang yang lebih efektif. The widespread phenomenon of paylater usage has brought serious challenges related to debt control and an increased risk of default in Indonesia, particularly among Generation Millennial and Generation Z. This study aims to analyze the role of accounting and explore the contribution of financial literacy as a supporting solution in paylater debt control. Utilizing a qualitative research design with a phenomenological approach, data were analyzed through thematic analysis (thematic network) of in-depth interview results with participants, as well as qualitative content analysis (manifest analysis) of public documents. The research findings indicate that the role of accounting fundamentally manifests through universal financial planning among participants. Nevertheless, debt limitation strategies show significant variations based on age groups: Generation Z tends to be more structured with the application of the Debt-to- Income (DTI) Ratio, while Generation Millennial is more flexible. It was also found that knowledge of the DTI Ratio does not always directly correlate with its application, indicating complexity in personal accounting practices. On the other hand, financial literacy provides a crucial contribution to the application of accounting in their paylater debt control, helping participants gain control over personal cash flow, and encouraging caution and responsibility. Participant input also highlights the need for innovative financial literacy education formats and topics, aligning with recommendations from regulators and industry practitioners. These findings reinforce the relevance of Triandis's Theory of Attitude and Behavior in the context of paylater debt management and offer practical implications for users, paylater providers, and regulators to foster more effective debt control.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221110074 |
| Uncontrolled Keywords: | Paylater, Pengendalian Utang, Akuntansi, Literasi Keuangan, Fenomenologi, Studi Kualitatif. Paylater, Debt Control, Accounting, Financial Literacy, Phenomenology, Qualitative Study. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 11 Sep 2025 06:44 |
| Last Modified: | 11 Sep 2025 06:44 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97696 |
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