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The development of the internet and social media has encouraged e-commerce companies to utilize digital platforms as a marketing tool, one of which is Shopee through TikTok social media. The high frequency of digital advertising is thought to influence consumer attitudes, especially among Generation Z as active TikTok users. To determine the impact of Shopee's digital advertising frequency on consumer attitudes using promotions as a mediating variable on Generation Z TikTok social media users in Tasikmalaya, this study employed quantitative, descriptive, and verification techniques. A total of 100 respondents were sampled using purposive sampling techniques. An online questionnaire with a Likert scale of 1 to 5 was used to collect research data. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of SmartPLS 4. The results showed that advertising frequency significantly and positively influenced consumer attitudes and promotions. In addition, promotions can mediate the effect of advertising frequency on consumer attitudes and have a beneficial and significant impact. These results indicate that consumer opinions towards Shopee will be more positive if advertisements are displayed more frequently and supported by appropriate promotions. This study serves as an academic reference and information source for businesses seeking to optimize social media-based digital marketing strategies.

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

The purpose of this study was to determine the direct effect of personality characteristics and intellectual abilities on employee performance in the digital era and competence, the effect of competence on performance, and the indirect effect of personality variables and intellectual abilities on employee performance in the digital era through competence as an intervening variable in BPSDM Jambi Province. The type of research used is quantitative research with primary and secondary data. Sampling used a simple random sampling technique so that 65 employees were selected as respondents. Data collection used a questionnaire and data analysis used Smart PLS. The results of the analysis showed that personality characteristics directly affect performance and competence with a significance value of P <0.05, intellectual abilities do not affect performance and competence with a significance value of P>0.05, and competence does not affect the performance of BPSDM Jambi Province employees in the digital era with a significance value of P>0.05. Furthermore, the direct effect shows that employee competence does not mediate the influence of personality characteristics and intellectual abilities on employee performance. This shows that personality characteristics and intellectual abilities do not affect performance through employee competence as an intervening variable.

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa STIEPARI Semarang asal Nias. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan dari 100 responden yang dipilih melalui teknik simple random sampling dari populasi 134 mahasiswa aktif asal Nias menggunakan rumus Slovin. Pengumpulan data dilakukan selama periode Januari hingga Februari 2026 melalui kuesioner terstruktur berskala Likert dan dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan berpengaruh positif dan signifikan, sedangkan gaya hidup berpengaruh negatif dan signifikan terhadap pengelolaan keuangan. Secara simultan, kedua variabel berpengaruh signifikan dan koefisien determinasi (R²) sebesar 0,582, yang menunjukkan bahwa 58,2% variasi pengelolaan keuangan mahasiswa dapat dijelaskan oleh literasi keuangan dan gaya hidup. Temuan ini mengimplikasikan pentingnya penguatan literasi finansial yang diimbangi dengan pembentukan lingkungan yang mendukung gaya hidup produktif bagi mahasiswa perantau.

Latar belakang penelitian ini berakar pada fenomena kemajuan yang tidak merata di antara indikator pembangunan di Sumatera Utara, di mana Indeks Pembangunan Manusia (IPM), meskipun diklasifikasikan dalam kategori “tinggi”, belum secara konsisten berkontribusi pada penurunan tingkat pengangguran. Tujuan utama penelitian ini adalah untuk menguji pengaruh IMB, tingkat kemiskinan, dan tingkat pengangguran terhadap pertumbuhan ekonomi di Provinsi Sumatera Utara. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda menggunakan data deret waktu dari tahun 2010 hingga 2025 yang bersumber dari BPS. Hasil penelitian menunjukkan bahwa secara simultan, IPM, kemiskinan, dan pengangguran secara signifikan mempengaruhi pertumbuhan ekonomi daerah. Secara parsial, IMB memiliki pengaruh positif dan signifikan, menunjukkan bahwa investasi dalam kualitas modal manusia meningkatkan produktivitas ekonomi. Sebaliknya, baik tingkat kemiskinan maupun tingkat pengangguran terbuka menunjukkan pengaruh negatif dan signifikan, yang menyiratkan bahwa peningkatan variabel-variabel ini cenderung menghambat ekspansi ekonomi. Lebih lanjut, variabel independen yang dimasukkan dalam model ini menjelaskan 49,49% variasi pertumbuhan ekonomi, sedangkan proporsi sisanya dijelaskan oleh faktor eksternal di luar cakupan penelitian ini. Hasil ini menyoroti pentingnya penerapan kebijakan yang menyelaraskan pengembangan sumber daya manusia dengan tuntutan pasar tenaga kerja untuk mengatasi masalah pengangguran terdidik.

Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja dan lingkungan kerja terhadap kinerja karyawan pada PT Kangklin Jaya Bersih di Jakarta Selatan. Metode yang digunakan adalah kuantitatif. Penelitian ini populasi sebanyak 150 karyawan dan teknik pengambilan sampel menggunakan rumus slovin dengan eror 5% dan diperoleh sampel sebanyak 86 responden. Analisis data menggunakan uji validitas, uji realibilitas, uji asumsi klasik, analisis regresi, koefisien korelasi, koefisien determinasi, uji hipotesis. Hasil penelitian ini adalah Disiplin kerja berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regrensi Y = 4,371 + 0,800 X1. Nilai koefisien korelasi sebesar 0,853 artinya kedua variabel memiliki tingkat hubungan yang sangat kuat. Nilai koefisien determinasi sebesar 72,7%. Uji hipotesis diperoleh hasil t hitung > t tabel atau (14,953 > 1,988). Hal tersebut juga diperkuat dengan nilai signifikansi < 0,05 atau (0,000 < 0,05). Lingkungan kerja berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regrensi Y = 3,163 + 0,867 X2. Nilai koefisien korelasi sebesar 0,864 artinya kedua variabel memiliki tingkat hubungan yang sangat kuat. Nilai koefisien determinasi sebesar 74,6%. Uji hipotesis diperoleh hasil t hitung > t tabel atau (15,694 > 1,988). Hal tersebut diperkuat dengan nilai signifikansi < 0,05 atau (0,000 < 0,05). Disiplin kerja dan lingkungan  kerja secara simultan berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regrensi Y = 1,468 + 0,390 X1 + 0,474 X2. Nilai koefisien korelasi diperoleh 0,887 artinya memiliki hubungan yang sangat kuat. Nilai koefisien determinasi sebesar 78,8% dan uji hipotesis diperoleh hasil F hitung > F tabel atau (153,833 > 3,11). Dengan demikian terbukti Ha3 diterima dan Ho3 ditolak. Hal ini juga diperkuat dengan nilai signifikansi < 0,05 (0,000 < 0,05). Artinya terdapat pengaruh yang signifikan antara disiplin kerja dan lingkungan kerja terhadap kinerja karyawan pada PT Kangklin Jaya Bersih Di Jakarta Selatan.

Transformasi digital dalam sistem transaksi ekonomi telah menggeser pola konsumsi masyarakat menuju penggunaan layanan finansial berbasis teknologi yang lebih instan, namun di sisi lain berpotensi memicu perilaku belanja yang tidak rasional. Fenomena ini tampak pada pesatnya adopsi fitur Buy Now Pay Later (BNPL) yang menawarkan fleksibilitas pembayaran tanpa agunan. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan sistem pembayaran Shopee PayLater terhadap perilaku konsumtif mahasiswa STIE Yapis Dompu. Shopee PayLater merupakan inovasi layanan keuangan digital yang memberikan kemudahan transaksi dengan kalangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data diperoleh melalui kuesioner kepada 94 responden yang dipilih menggunakan teknik purposive sampling. Analisis data menggunakan regresi linear sederhana dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa penggunaan Shopee PayLater berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa. Hal ini dibuktikan dengan nilai signifikansi 0,000 < 0,05 serta koefisien determinasi sebesar 55,2%, yang menunjukkan kontribusi variabel penggunaan Shopee PayLater terhadap konsumtif mahasiswa. Dapat disimpulkan bahwa semakin tinggi penggunaan Shopee PayLater, maka semakin tinggi pula perilaku konsumtif mahasiswa STIE Yapis Dompu.

This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.

This study is motivated by the importance of improving the performance of police officers as the frontline of public service, which is influenced by transformational leadership, organizational communication, and work discipline. In practice, variations in officer performance are still observed at police precincts under the Solok Police Department, as evidenced by differences in case resolution rates, service responsiveness, and the effectiveness of task execution. These conditions are suspected to be related to the suboptimal implementation of transformational leadership, organizational communication, and work discipline among officers. This study aims to analyze the influence of transformational leadership and organizational communication on police officer performance, as well as to test the role of work discipline as a moderating variable. The research method used is a quantitative approach with a field research design. The study population consisted of all 126 members of the police stations under the Solok Police Department, with a sample size of 124 respondents. Data collection was conducted by distributing questionnaires to police officers, which were then analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that transformational leadership has a positive and significant effect on member performance, with a coefficient of 0.754, a T-statistic of 3.550 (>1.96), and a P-value of 0.000 (<0.05); thus, the first hypothesis is accepted. Organizational communication has a negative and significant effect on performance with a coefficient of -0.615, a T-statistic of 2.509 (>1.96), and a P-value of 0.012 (<0.05). Work discipline does not moderate the effects of transformational leadership or organizational communication on performance, as both show insignificant results. In conclusion, improved police officer performance can be achieved through the implementation of effective transformational leadership and the strengthening of organizational communication.

This study aims to analyze the effect of work stress and work environment on employee performance with job satisfaction as a mediating variable at PT X. This study uses a quantitative approach with a census method of 198 employees at PT X. Data were collected through an online questionnaire (Google Form) and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with the help of SmartPLS 4.0. Based on the results of the analysis that has been done, it was found that work stress has a negative and significant effect on employee performance. Meanwhile, the work environment has a positive and significant effect on employee performance. In addition, work stress has a negative and significant effect on job satisfaction. Then, the work environment has a positive and significant effect on job satisfaction, while job satisfaction has a significant effect on employee performance. In addition, job satisfaction is able to mediate the effect of work stress and work environment on employee performance. This study provides a theoretical contribution to strengthen the understanding of the role of job satisfaction as an important mechanism that connects work stress and work environment with employee performance. Management needs to manage work stress through a balanced workload and system arrangement and create a safe and comfortable work environment to improve employee satisfaction and performance. These findings underscore the importance of job satisfaction as a basis for formulating human resource policies. This study is limited by the number of respondents, which is not fully representative of the entire population due to difficulties in communicating with employees. Furthermore, limited access to the research location, which is located outside of Yogyakarta, resulted in the distribution and collection of questionnaires being conducted only through long-distance communication. Future researchers are advised to add other variables and use research subjects from different industrial sectors to obtain a more comprehensive and comparable understanding.

This Study aims to examine the effect of job placement on employee performance through competence as an intervening variable the sample consisted of 64 employees of the Regional Office of Youth, Sport, and Tourism of Morowali Regency. The sampling technique used was saturated sampling. Data were collected using questionnaires and anlyzed with the assistance of the SmartPLS 4 program. The result of the study indicate that job placement and competence have a direct thourism of Morowali Regency. In addition, job placement has an indirect effect on employee performancethtougt competence at the same institution. The coefficient of determination shows an R-square value of 0,182, indicating that 18.2% of the experience, while 80.8% is influenced by other factors not examined in this study. Meanwhile, competence obtained an R-square value of 1.134, indicating that 13.4% of the variance in competence is influenced by job placement, while 80.6% is influenced by other variable not examined is this study.

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi intrinsik, kompensasi, dan work-life balance terhadap job embeddedness pada pekerja perempuan di Kawasan Industri Candi (KIC) Semarang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 96 responden yang dipilih melalui teknik non-probability sampling dengan metode accidental sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa motivasi intrinsik berpengaruh positif namun tidak signifikan terhadap job embeddedness, sedangkan kompensasi dan work-life balance berpengaruh positif dan signifikan. Secara simultan, ketiga variabel juga berpengaruh signifikan terhadap job embeddedness. Temuan ini menunjukkan bahwa faktor eksternal lebih dominan dalam meningkatkan keterikatan karyawan. Oleh karena itu, organisasi perlu meningkatkan sistem kompensasi yang adil serta mendukung keseimbangan kehidupan kerja guna memperkuat job embeddedness karyawan.

Abstraks Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi kinerja kerja di Puskesmas Lasem, khususnya dengan melihat iklim kerja, disiplin kerja, dan motivasi karyawan. Output karyawan merupakan variabel dependen dalam analisis ini, dengan ketiga faktor tersebut sebagai variabel independen. Penelitian ini terutama didasarkan pada tanggapan kuesioner, dan menggunakan data primer. Informasi pribadi subjek penelitian menjadi dasar penelitian ini. Sampel yang digunakan berjumlah 85 orang. Proses pengambilan sampel menggunakan sampel jenuh. Penelitian ini menggunakan analisis regresi linier berganda sebagai pendekatan analisis datanya. Hasil penelitian memperlihatkan adanya hubungan positif dan signifikan secara statistik antara variabel lingkungan kerja dan kinerja karyawan, serta hubungan positif dan tidak signifikan secara statistik antara variabel disiplin kerja dan kinerja karyawan.   Abstact The purpose of this research is to identify the factors that affect job performance at the Lasem District Health Center, specifically looking at the workplace climate, work discipline, and employee motivation. Employee output is the dependent variable in this analysis, with the aforementioned three factors serving as independent ones. Primarily based on responses to a questionnaire, this study draws on primary data. Research subjects' personal information is what the research relies on. Using a sample size of 85 people. The sampling process makes use of saturated samples. The research used multiple linear regression analysis as its data analysis approach. The study found that there is a positive and statistically significant relationship between the work environment variable and employee performance, as well as a positive and statistically insignificant relationship between the work discipline variable and employee performance.

Abstraksi Penelitian ini dilaksanakan dengan tujuan untuk menganalisis pengaruh yang dihasilkan oleh pengalaman pelanggan dan personalisasi terhadap keputusan pembelian produk tembakau di wilayah kota Semarang. Populasi penelitian mencakup seluruh konsumen yang melakukan transaksi pembelian produk tembakau di Toko Tembakau Nusantara SR Tobacco yang berlokasi di Semarang. Jumlah sampel yang di tetapkan dalam penelitian ini adalah 128 responden, dengan teknik purposive sampling diterapkan sebagai metode dalam proses pengambilan sampel. Sumber data yang digunakan dalam penelitian ini berasal dari data primer, di mana kuesioner menjadi instrumen utama dalam pengumpulan data. Analisis data dilakukan dengan mengimplementasikan teknik analisis regerensi linier berganda. Berdasarkan hasil pengujian hipotesis yang diperoleh, ditemukan bahwa pengalaman pelanggan memberikan pengaruh yang positif dan signifikan terhadap keputus pembelian, demikian pula dengan personalisasi yang juga menunjukan pengaruh positif dan signifikan terhadap keputusan pembelian. nilai koefisien determinasi yang dihasilkan sebesar 0,546, yang mengindikasi bahwa variabel pengalaman pelanggan dan personalisasi secara bersama sama mampu menjelaskan variasi yang terjadi pada variabel keputusan pembelian sebesar 54,6%. Dengan demikian terdapat ruang terbuka bagi pelaksanaan penelitian selanjutnya untuk mengeksplorasi aspek-aspek lain yang perpotensi mempengaruhi keputusan pembelian

Abstraksi Penelitian ini mengevaluasi bagaimana pengalaman pelanggan serta faktor kepercayaan memengaruhi loyalitas mahasiswa di Universitas 17 Agustus 1945 Semarang saat menggunakan aplikasi Gojek. Dengan desain survei kuantitatif dan instrumen skala Likert, data diolah menggunakan metode regresi linier berganda. Temuan riset mengonfirmasi bahwa interaksi layanan yang berkualitas dan kepercayaan terhadap sistem keamanan serta reliabilitas aplikasi menjadi pendorong utama komitmen penggunaan jangka panjang di kalangan mahasiswa. Penelitian ini melalui paradigma kuantitatif, mengumpulkan data dari responden terpilih melalui kuesioner. Analisis regresi berganda kemudian diterapkan untuk membedah pola hubungan sebab-akibat antara variabel yang diteliti. Hasil analisis menunjukkan bahwa kualitas pengalaman pelanggan berkontribusi secara positif terhadap pembentukan loyalitas. Selain itu, tingkat kepercayaan pengguna terhadap keamanan, konsistensi, dan keandalan layanan juga memperkuat komitmen penggunaan secara berkelanjutan. Temuan ini menegaskan bahwa interaksi layanan yang konsisten dan persepsi keandalan sistem menjadi determinan utama dalam mempertahankan loyalitas mahasiswa di tengah persaingan industri transportasi berbasis aplikasi. Implikasi penelitian ini menekankan pentingnya strategi peningkatan kualitas pengalaman layanan dan penguatan kepercayaan pengguna sebagai upaya membangun hubungan jangka panjang dengan pelanggan.

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.

This study aims to examine the effect of leverage and institutional ownership on tax avoidance, with profitability as a moderating variable, in plantation sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research method. The sample was selected using a purposive sampling technique, resulting in 16 companies as the research sample, with a total of 80 observations. Data analysis is conducted using multiple linear regression and moderated regression analysis (MRA). The results indicate that leverage and institutional ownership do not have a significant effect on tax avoidance. Furthermore, profitability is unable to moderate the relationship between leverage and tax avoidance as well as between institutional ownership and tax avoidance. This study has limitations related to the relatively small sample size, as many companies experienced losses during the observation period and therefore did not meet the sample selection criteria.

Tujuan penelitian adalah untuk mengetahui pengaruh promosi, kemudahan transaksi dan kepercayaan terhadap menggunakan SPayLater. Populasi dalam penelitian ini adalah seluruh masyarakat Generasi Z (usia 18-29 tahun) di Kota Semarang yang menggunakan layanan SPayLater. Jumlah sampel yang digunakan dalam penelitian ini adalah 100 orang yang tersebar di 5 kecamatan yaitu Gunungpati, Banyumanik, Gajahmungkur, Tembalang, dan Pedurungan dengan menggunakan metode purposive sampling dan proporsional random sampling. variabel eksogen (bebas) terdiri dari promosi, kemudahan transaksi,dan kepercayaan,yang mempengaruhi variabel endogen (terikat), yaitu keputusan pembelian. Teknik analisis yang digunakan untuk mengidentifikasi pengaruh tersebut adalah analisis regresi linier. Hasil analisis data, diketahui bahwa variabel eksogen yang meliputi promosi, kemudahan transaksi, dan kepercayaan memiliki dampak searah dan berarti secara statistik terhadap penggunaan SPayLater dengan nilai signifikansi lebih kecil dari 0,05. Artinya Peningkatan promosi, kemudahan transaksi, dan kepercayaan terbukti mendorong penggunaan SPayLater di kalangan Gen Z Kota Semarang.