COSMOS: Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi

The Influence of Digital Financial Literacy on the Prudent Use of Buy Now Pay Later

Sandi Mutafaqih — 2025-12-10

This study aims to analyze the influence of digital financial literacy on the prudent use of Buy Now Pay Later (BNPL) services among the 2022–2024 cohorts of Economic Education students at Siliwangi University. This research is motivated by the rapid growth of BNPL usage among the younger generation, which is frequently unaccompanied by a sufficient understanding of financial risks, thereby potentially leading to consumptive behavior and bad debt. This study employed a quantitative survey method involving 205 students selected via purposive sampling, with data collected through questionnaires. The results of the simple linear regression analysis yielded the equation y^=11.505+0.791X, indicating that higher digital financial literacy corresponds to more prudent use of BNPL services. These findings confirm a positive and significant influence of digital financial literacy on the prudent use of BNPL and underscore the importance of enhancing digital financial literacy to foster healthier financial behaviors among students.

The Influence of Entrepreneurship Education on Students' Business Idea Development

Yizreel Simanjuntak — 2025-12-10

The underlying issue addressed in this study is the difficulty students face in developing business ideas, which is attributed to a lack of skills acquired through entrepreneurship courses and practical training. This study aims to determine the influence of entrepreneurship education on business idea development among Class of 2023 students in the Department of Economic Education at Siliwangi University, Tasikmalaya. This study employed a survey method with a quantitative approach. The sampling technique used was non-probability sampling, specifically saturation sampling, involving a total of 138 respondents. Data were collected using questionnaires, and the data analysis technique employed was simple linear regression analysis. The results of the simple linear regression test yielded the equation Y=55.412+0.621X. With a significance value (Sig.) of 0.000, which is less than 0.05, the findings indicate a positive and significant influence of entrepreneurship education on the business idea development of Class of 2023 students in the Department of Economic Education at Siliwangi University, Tasikmalaya.

The Principle of Mutual Assistance (I’anah) as the Ethical Foundation of Transactions in Islamic Banking

Balita Alfianti — 2025-12-14

This study aims to analyze the principle of i’ānah as the ethical foundation for transactions within Islamic banking, utilizing a qualitative approach grounded in literature review and thematic analysis. The principle of i’ānah is conceptualized as the value of mutual assistance, serving as the moral cornerstone for all Islamic economic activities. By employing a qualitative methodology with a library research design and thematic analysis, this research conducts an in-depth examination of i’ānah as the ethical basis for Islamic banking transactions. The findings indicate that i’ānah functions not merely as an ethical guideline but also as a philosophical framework that reinforces the social orientation and justice inherent in Islamic banking transactions. An analysis of various classical and contemporary literature, alongside regulatory documents, demonstrates that integrating i’ānah values into Islamic banking products, services, and governance can enhance ethical compliance, strengthen accountability, and bolster institutional reputation. This study emphasizes the strategic urgency of implementing i’ānah values to fortify moral legitimacy and promote public benefit (maslahah) within Islamic financial practices. These findings pave the way for future research concerning the empirical measurement of i’ānah values regarding institutional behavior and customer perception.