Volume 6 Issue 1 September 2025 ISSN (Onlin. : 2774 Ae 7204 https://journal. febubhara-sby. org/equity Pg. Purchase Intention in Mediating the Effect of Promotion on Purchase Decisions in Tiktok Shop Theo Angelo Santoso1. Bianka Andriyani2*. Algifari3 1,2,3 STIE YKPN Yogyakarta. Indonesia DOI: 10. 46821/equity. ABSTRACT This study aims to analyze the influence of promotion, purchase intention, and price perception on purchasing decisions in TikTok Shop. Using a quantitative approach with 132 STIE YKPN Yogyakarta students as the sample, the research utilized multiple regression analysis. The results show that promotion does not have a significant positive effect on purchasing decisions. However, both purchase intention and price perception were found to positively influence purchasing decisions. These findings suggest that while promotions alone may not drive purchases on TikTok Shop, fostering purchase intention and maintaining favorable price perceptions can be key strategies for influencing purchasing decisions. This research highlights the importance of understanding consumer behavior and the mediating role of purchase intention in the context of online shopping platforms like TikTok Shop. Keywords: Promotion. Purchase Intention. Purchase Decision. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh promosi, minat beli, dan persepsi harga terhadap keputusan pembelian di TikTok Shop. Menggunakan pendekatan kuantitatif dengan sampel 132 mahasiswa STIE YKPN Yogyakarta, penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa promosi tidak memiliki pengaruh positif yang signifikan terhadap keputusan pembelian. Namun, baik minat beli maupun persepsi harga terbukti memiliki pengaruh positif terhadap keputusan pembelian. Temuan ini mengindikasikan bahwa meskipun promosi saja tidak dapat mendorong pembelian di TikTok Shop, membangun minat beli dan mempertahankan persepsi harga yang menguntungkan dapat menjadi strategi kunci untuk mempengaruhi keputusan pembelian. Penelitian ini menyoroti pentingnya pemahaman perilaku konsumen dan peran mediasi dari minat beli dalam konteks platform belanja online seperti TikTok Shop. Kata kunci: Promosi. Minat Beli. Keputusan Pembelian. How to Cite: Santoso. Andriyani. , and Algifari. Purchase Intention in Mediating the Effect of Promotion on Purchase Decisions in Tiktok Shop. Equity: Jurnal Akuntansi, 6. , 50-62. https://doi. org/10. 46821/equity. *Corresponding Author: Email: biankaandriyani@stieykpn. This is an open access article under the CC-BY Equity: Jurnal Akuntansi Santoso. Andriyani. , and Algifari. Purchase Intention in A. Vol. 6 Issue 1 September 2025 INTRODUCTION In this digital era, the rapid development of technology has had an impact on many This is certainly related to the industrial revolution, which has driven changes in people's lifestyles, making them more reliant on technology. With this, people find it easier to access information, transportation, business, and the internet. The ease of accessing the internet has significantly changed people's lifestyles. Alongside the growth in internet users, the use of other digital technologies, such as social media, has also Social media users have increased significantly from year to year. This can be seen from Statista, which shows that Indonesia had 101 million social media users in 2020 and 204 million social media users in 2024. This increase in social media users demonstrates that people's lives are now inseparable from social media. Technological advancements have also influenced the functionality of social media itself. As Chris Brogan . noted, technological progress has given rise to social media as a communication tool that offers various opportunities to create new forms and styles of interaction alongside technological advancements. The advancement of technology and the internet has made social media increasingly beneficial. Currently, social media can be utilized in the business world, such as a means of communication, marketing, branding, and a place of business. Saputra & Fadhilah . state that social media platforms, which were previously only used for social interaction in the virtual world, have now developed into sales channels that utilize live streaming features. Social media platforms like Instagram. Facebook, and TikTok are tools that can be used to run a business. The marketplace features provided by these social media platforms allow people to shop online through the platform. TikTok was first launched in September 2016 by Chinese technology company ByteDance under the name "Douyin" for the Chinese market. A year later. ByteDance introduced the international version of the app under the name "TikTok. " With its shortform video feature that allows users to add music, effects, and creative filters. TikTok quickly gained popularity among young people worldwide. TikTok is also known for its advanced recommendation algorithm, which displays content tailored to users' interests. According to We Are Social. TikTok has become one of the most downloaded platforms in the world, surpassing Facebook. Shopee, and Instagram. TikTok has also had a significant impact across various fields, including entertainment, marketing, and pop According to a Statista report from August 2024 titled "Countries with the largest TikTok audience as of July 2024," Indonesia ranks first as the country with the most TikTok users. According to the report. TikTok users in Indonesia currently number 157. million as of July 2024. This figure surpasses the total number of TikTok users in the United States, which stands at 120. 5 million. This increase is quite significant compared to 2023, when the number of users in Indonesia was only 113 million. TikTok then expanded its features by launching TikTok Shop on April 17, 2021, a feature that allows users to buy and sell products directly through the app. With TikTok Shop. TikTok is no longer just an entertainment platform but also a significant ecommerce channel, helping to accelerate transactions and expand market reach for various types of products. TikTok Shop is one example of changing consumer behavior. This change can help people engage in activities such as online selling, where buyers and sellers do not need to meet face-to-face to complete a transaction. Whereas there were previously limitations when shopping at offline stores, people now find it easier to shop online because it can be accessed in seconds from anywhere. This feature has grown Equity: Jurnal Akuntansi Santoso. Andriyani. , and Algifari. Purchase Intention in A. Vol. 6 Issue 1 September 2025 rapidly in various countries and has successfully attracted many businesses to integrate their marketing strategies with this interactive and direct online shopping trend. According to a survey conducted by GoodStats from July to September 2023, based on time spent on social media. TikTok ranks first with an average of 38 hours and 26 minutes spent by active users on the TikTok app. According to We Are Social. TikTok tops the list of apps with the highest consumer spending, followed by Video. Google One. Get Contact, and Disney Hotstar. According to the Momentum Works report titled "Ecommerce in Southeast Asia 2024," TikTok Shop was named the second-largest ecommerce platform in Southeast Asia after Shopee following its merger with Tokopedia. The report also showed that TikTok Shop managed to grow its GMV value nearly fourfold compared to previous years. In Indonesia. TikTok Shop has attracted attention from various groups, particularly students. Students are a suitable target market for TikTok Shop because their purchasing decisions are influenced by various factors, such as promotions and purchasing interest. Promotions are one of the marketing strategies used by TikTok Shop, including discounts, special offers, and engaging content to attract consumers. Purchase intent is the tendency of consumers to buy a product. High purchase intent can be influenced by engaging content on TikTok, which in turn influences consumers to make Previous studies have discussed factors influencing purchasing decisions on TikTok Shop, but few have examined the role of purchase intention in mediating the influence of promotions on purchasing decisions. This study aims to address this gap by seeking empirical evidence on the role of purchase intention in mediating the influence of promotions on purchasing decisions on TikTok Shop. The study also focuses on students at STIE YKPN Yogyakarta as an active group in using social media, making them an interesting subject for research. RESEARCH METHOD Promotions aim to create purchase intention and ultimately lead to a decision to buy. This study addresses the question of whether this mechanism occurs in TikTok Shop among STIE YKPN Yogyakarta students. The sample used in this study consisted of 132 STIE YKPN Yogyakarta students selected through purposive sampling via a Google Form. The criteria for sample selection in this study were STIE YKPN Yogyakarta students who had previously made transactions on TikTok Shop. Operational Definitions of Variables Promotion According to Tjiptono . , promotion is a series of marketing communication activities aimed at informing, influencing, and reminding consumers about a product or company so that they are interested in purchasing and continuing to use it. According to Kotler &. Keller . , there are five indicators of promotion, namely . Promotion frequency, . Promotion quality, . Promotion quantity, . Promotion timing, and . Promotion targeting accuracy. Equity: Jurnal Akuntansi Santoso. Andriyani. , and Algifari. Purchase Intention in A. Vol. 6 Issue 1 September 2025 Purchase Intention According to Durianto & Sugiarto . , purchase intention can be defined as the tangible manifestation of thoughts reflecting a consumer's plan to purchase a certain number of units from various available brands within a specific timeframe. According to Tjiptono . , the indicators of purchase intention are transactional interest, referential interest, preferential interest, and exploratory interest. Purchase Decision According to Sinambow & Trang . , a purchase decision is an action motivated by internal . or external . According to Kotler & Keller . , the four indicators of a purchase decision are product stability, purchasing habits, recommending to others, and repeat purchases. This study formulates four hypotheses as follows: H1: Promotion has a positive effect on purchasing decisions. H2: Promotion has a positive effect on purchase intention. H3: Purchase intention positively influences purchasing decisions. H4: Purchase intention mediates the effect of promotion on purchase intention. Based on the theory and research formulation described above. Figure 1 below presents the research framework used in this study. Purchase Intention Promotion (X) Purchase Decision (Y) Figure 1. Research Model Source: Researcher . The research hypothesis is proven using primary data. Data on Promotion. Purchase Interest, and Purchase Decision are obtained using questions . The indicators used to measure the value of the research variables must be valid and reliable. The validity of the instruments is tested using a correlation test. An indicator is considered valid if its value correlates with the total value of all indicators in a research variable. Meanwhile, the reliability of research instruments is tested using Cronbach's alpha. A research variable is considered reliable if it has a Cronbach's alpha value of more than 0. This study has four hypotheses that are tested using Hayes regression with the PROCESS menu in SPSS. Hayes . in (Algifari and Nurkhin, 2. states that mediation analysis is a statistical technique used to determine the effect of an independent variable (X) on a dependent variable (Y) through a mediating variable (M). The mediation variable was tested using the Hayes (Boostrappin. method by calculating the BootLLCI and BootULLI values of the indirect influence coefficient . C . If the BootLLCI and BootULLI values fall within the range of 0, it indicates that variable M does not mediate the influence of X on Y. Equity: Jurnal Akuntansi Santoso. Andriyani. , and Algifari. Purchase Intention in A. Vol. 6 Issue 1 September 2025 RESULTS AND DISCUSSION The description of the respondents used in this study consists of two categories: characteristics based on gender and characteristics based on monthly income or pocket money, as presented in Table 1 below. Table 1. Respondent Characteristics Respondents based on Gender Male Female Income (Rupiah/mont. <. 1,000,000 1,000,000 <. 3,000,000 3,000,000 <. 5,000,000 5,000,000 or more Number Percentage Source: Processed Data . Table 1 shows that of the 132 respondents used as a sample in this study, 99 respondents or 75% were female and 33 respondents or 25% were male. Respondents based on income . ocket mone. , out of 132 respondents, 61 respondents or 46. 2% had an income of Rp 1,000,000 to Rp 3,000,000, 59 respondents or 44. 7% had an income of less than Rp 1,000,000, 7 respondents or 5. 3% had an income of more than Rp 5,000,000, and 5 respondents or 3. 7% had an income of Rp 3,000,000 to Rp 5,000,000. Table 2 below presents the results of the research instrument test, consisting of the validity test of the variables Promotion. Purchase Interest, and Purchase Decision. Indicators . with a Pearson correlation value greater than 0. 171 or a significant Spearman correlation value less than 0. 05 indicate that the indicator is valid for measuring the value of the variable. Table 2. Validity Test Results Variable Promotion (X) Purchase Interest (M) Purchase Decision (Y) Indicator Code Pearson Correlation Sig. Value Description Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Valid Source: Processed Data . Based on the results of the validity test of the variables Promotion. Purchase Interest, and Purchase Decision, the Pearson correlation coefficients for all indicators are Equity: Jurnal Akuntansi Santoso. Andriyani. , and Algifari. Purchase Intention in A. Vol. 6 Issue 1 September 2025 greater than 0. 171 and the significance values are less than 0. 05, indicating that all questions in the variables Promotion. Purchase Interest, and Purchase Decision are valid. Table 3 below presents the results of the data reliability test using CronbachAos Alpha values. The research instrument is considered reliable if it has a CronbachAos alpha value greater than 0. Table 3. Reliability Test Results Variable CronbachAos Alpha Promotion (X) Purchase Intention (M) Purchase Decision (Y) Source: Processed Data . Description Reliable Reliable Reliable Table 3 above presents Cronbach's Alpha values for the variables Promotion. Purchase Interest, and Purchase Decision, which are greater than 0. 60, indicating that the instruments used in this study are reliable. The results of the research instrument test show that the variables used in this study are valid and reliable. The next stage is to test the four research hypotheses. The first hypothesis (H. states that Promotion has a positive effect on Purchase Decision on TikTok Shop. The second hypothesis (H. states that Promotion has a positive effect on Purchase Intention in TikTok Shop. The third hypothesis (H. states that Purchase Intention has a positive effect on Purchase Decision in TikTok Shop. The fourth hypothesis (H. states that Purchase Intention mediates the effect of Promotion on Purchase Decision in TikTok Shop. All four hypotheses were tested using the Hayes Table 4 below presents the statistical values for the F-test and the magnitude of the determination coefficients to evaluate the regression model estimated by the Hayes Table 4. Model Summary R-sq Source: Processed Data . Description Significant The F-test value is presented in Table 4 as 85. 2374 with a probability value . of A probability value of 0. 000 is less than 0. 05, indicating that Promotion and Purchase Interest are able to explain Purchase Decisions. The coefficient of determination (R-s. of the regression model is 0. 6167, indicating that Promotion and Purchase Interest 67% of the variation in Purchase Decisions. The remaining 38. 33% of Purchase Decisions are explained by factors other than Promotion and Purchase Interest. Table 5 below presents the statistical values used to test the first hypothesis (H. , the second hypothesis (H. , and the third hypothesis (H. Table 5. Statistical Values of the t-Test Effect LLCI H1: XIe Y H2: XIe M H3: MIe Y Source: Processed Data . ULCI Description Not Significant Significant Significant Equity: Jurnal Akuntansi Santoso. Andriyani. , and Algifari. Purchase Intention in A. Vol. 6 Issue 1 September 2025 DISCUSSION The article above is supported by several theories related to marketing and consumer behavior, specifically focusing on the factors influencing purchasing decisions in the context of online shopping platforms like TikTok Shop. Below are the key theories that support this research: Theories of Promotion and Marketing Communication: The study references the theory by Tjiptono . , which defines promotion as a series of marketing communication activities aimed at influencing consumer behavior. According to this theory, promotions should have a direct effect on purchase decisions by informing and persuading consumers. However, the study found that promotions in TikTok Shop did not significantly influence purchase decisions, suggesting that the effectiveness of promotion depends on how well it is executed and perceived by the target market . n this case, student. Price Perception Theory: Price perception theory, as described by Kotler & Keller . , posits that consumers' purchasing decisions are often driven by their perception of price fairness and The study supports this theory, showing that price perception positively influences purchasing decisions. If consumers perceive the price as fair and in line with the value they expect, they are more likely to make a purchase. These theories collectively support the research framework and provide a solid theoretical basis for understanding the mediating role of purchase intention and the impact of promotion and price perception on purchase decisions in online shopping platforms like TikTok Shop. The Effect of Promotion on Purchase Decisions The first hypothesis (H. states that Promotion has a positive effect on Purchase Decisions on TikTok Shop. The t-test statistic value for the Promotion variable (X) in Table 5 is 0. 9648 with a probability of 0. The probability value of 0. 3365/2 = 0. is greater than 0. 05 or 5%, indicating that Promotion does not have a positive effect on Purchase Decisions on TikTok Shop. Based on the results of the t-test, the research data does not support the first hypothesis (H. stating that Promotion has a positive effect on Purchase Decisions (Y) on TikTok Shop. The first hypothesis (H. is not proven. The results of this study indicate that Promotion does not have a positive effect on Purchase Decisions on TikTok Shop. This means that an increase in promotion cannot increase consumers' purchase decisions. This may be due to TikTok Shop promotions being too monotonous, promotions lasting too long, and promotions not being targeted The phenomenon of frugal living, or a lifestyle aimed at reducing spending in order to save more, also supports the rejection of this hypothesis. This explanation is also supported by the results of a study conducted by Nasution. Putri, & Lesmana . , which found that promotions do not have a positive effect on purchasing decisions. The Effect of Promotion on Purchase Intention The second hypothesis (H. states that promotion has a positive effect on purchase intention in TikTok Shop. The results of the SPSS calculation in Table 5 show that the ttest statistic value for the effect of promotion (X) on purchase intention (M) is 6. with a probability of 0. The probability value of 0. 0000 is less than 0. 05 or 5%. Equity: Jurnal Akuntansi Santoso. Andriyani. , and Algifari. Purchase Intention in A. Vol. 6 Issue 1 September 2025 indicating that Promotion has a positive effect on Purchase Intent on TikTok Shop. Based on the t-test results, the data in this study supports the second hypothesis (H. , which states that Promotion (X) has a positive effect on Purchase Intent (Y) on TikTok Shop. The second hypothesis (H. is proven. This study shows that promotions have a positive effect on consumer purchase intent on TikTok Shop. This means that increasing promotions can enhance consumer purchase intent on TikTok Shop. The Influence of Purchase Intent on Purchase Decisions The results presented in Table 5 show that the t-test statistical value for the Purchase Interest variable is 10. 7641 with a probability of 0. A probability value of 0. 0000 is less than 0. 05 or 5%, indicating that Purchase Interest has a positive effect on Purchase Decisions. The results of this study support the third hypothesis (H. , which states that Purchase Interest has a positive influence on Purchase Decisions on TikTok Shop. Purchase intention plays a crucial role in determining whether consumers will buy or not. Purchase intention for a product arises when consumers perceive that the product meets their needs. Therefore, the higher the consumers' purchase intention, the higher the likelihood of making a purchase. This explanation is also supported by the findings of Badri and Safitri . , who found that purchase intention has a positive effect on purchase decision. Purchase Intention mediates the influence of Promotion on Purchase Decision Table 6 below presents the statistical values of the fourth hypothesis test (H. , which examines the indirect influence of Digital Marketing on Purchase Decisions. Table 6. Statistical Values of the Hypothesis Test for the Indirect Influence Effect Effect BootLLCI BootULCI Description H4: XIe MIe Y Significant Source: Processed Data . The fourth hypothesis (H. states that Purchase Intention mediates the effect of Promotion on Purchase Decision in TikTok shop. Table 6 shows the values of the indirect influence coefficients of Promotion (X) on Purchase Decision (Y) through Purchase Intention (M) 0. 5075 with BootLLCI values of 0. 2221 and BootULCI of 0. The BootLLCI interval of 0. 2221 and BootULCI of 0. 4749 indicate that there is no value of 0 within the interval, indicating that Purchase Intention (M) mediates the influence of Promotion (X) on Purchase Decision (Y). The results of the statistical test of indirect influence support the fourth hypothesis (H. , which states that Purchase Intention is able to mediate the influence of Promotion on Purchase Decision in TikTok Shop. CONCLUSION This study aims to obtain empirical evidence of the role of purchase intention in mediating the influence of promotion on purchase decisions on TikTok Shop. Based on the results of the data analysis, this study obtained several empirical evidences that Promotion does not have a positive effect on Purchase Decisions on TikTok Shop. Promotion has a Equity: Jurnal Akuntansi Santoso. Andriyani. , and Algifari. Purchase Intention in A. Vol. 6 Issue 1 September 2025 positive effect on Purchase Intention on TikTok Shop. Purchase Intention has a positive influence on Purchase Decision on TikTok Shop. Purchase Intention mediates the influence of Promotion on Purchase Decision on TikTok Shop. The implications of this study for marketers using TikTok Shop are to focus promotional activities on improving the quality of promotions, creating attractive promotional content, and utilizing live streaming to attract consumer purchase intent. Implications for future research include expanding the research scope to include students in Yogyakarta and adding other variables that theoretically influence purchase decisions, such as price perception, quality perception, discounts, and other factors. REFERENCES