Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022)

Aritonang ; Pasha Daveena ; Nuryana ; Ita
Jurnal Ilmiah Komputerisasi Akuntansi 📅 2026 Vol 19, No 1 🔗 DOI: 10.51903/kompak.v19i1.3641
Abstract
The rapid expansion of digital finance services, particularly Buy Now Pay Later (BNPL) platforms such as Shopee PayLater, has significantly altered consumption patterns among university students. The aim of this study is to examine the effect of Shopee PayLater usage and lifestyle on consumptive behavior, as to test the moderating role of financial literacy among Accounting Education students at Universitas Negeri Semarang (class of 2022). A quantitative explanatory approach was employed, with data collected via Likert-scale questionnaires distributed to 63 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Results show that Shopee PayLater usage positively and significantly affects consumptive behavior (path coefficient = 0.440, p = 0.000), as does lifestyle (path coefficient = 0.408, p = 0.003). Financial literacy, however, does not directly influence consumptive behavior (p = 0.676). Notably, financial literacy significantly strengthens—rather than weakens—the effect of lifestyle on consumptive behavior (interaction coefficient = 0.253, p = 0.019), while it does not moderate the relationship between Shopee PayLater usage and consumptive behavior (p = 0.712). These findings contribute theoretically by extending the Theory of Planned Behavior, demonstrating that BNPL accessibility and lifestyle orientation are stronger predictors of consumptive behavior than financial knowledge alone. Practically, this study suggests that financial literacy interventions must be accompanied by self-regulation strengthening and consumer protection policies to effectively curb excessive consumption driven by digital credit services.
Keywords
Consumptive behavior; Financial literacy; Lifestyle; Shopee PayLater
How to Cite

Aritonang, et al. (2026). Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022). Jurnal Ilmiah Komputerisasi Akuntansi, 19(1). https://doi.org/10.51903/kompak.v19i1.3641

Aritonang, Pasha Daveena; Nuryana, Ita, "Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022)," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 19, no. 1, 2026.

Aritonang, Pasha Daveena; Nuryana, Ita. "Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022)." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 19, no. 1, 2026.

Aritonang, Pasha Daveena; Nuryana, Ita. "Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022)." Jurnal Ilmiah Komputerisasi Akuntansi 19, no. 1 (2026).

Aritonang, et al. (2026) 'Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022)', Jurnal Ilmiah Komputerisasi Akuntansi, 19(1). doi: 10.51903/kompak.v19i1.3641.

Aritonang, Pasha Daveena; Nuryana, Ita. Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022). Jurnal Ilmiah Komputerisasi Akuntansi. 2026;19(1).

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