Determinants of Interest in Using Paylater in Accounting Students of Muhammadiyah Sidoarjo University with Riba as Moderation

This research aims to determine financial literacy skills, self-control and consumer behavior regarding interest in using paylater among accounting students at Muhammadiyah University of Sidoarjo with riba as the moderator. The population of this study were accounting students at Muhammadiyah University of Sidoarjo. The research method used a quantitative method and sample determination used a non-probability sampling method and the results obtained were 74 respondents. Data analysis techniques were carried out using Smart-PLS software. The results of this study found that usury strengthens the relationship between financial literacy and interest in using paylater, usury strengthens the relationship between self-control and interest in using paylater, usury weakens the relationship between consumptive behavior and interest in using paylater. The results of this research have implications for increasing knowledge about finance, being able to determine self-limitations regarding needs and desires, and still considering the Islamic perspective in managing individual financial.