Abstract

The rapid development of Financial Technology (FinTech) has significantly transformed the global financial system, including in Indonesia. One of its innovations is the Shopee PayLater service, which utilizes digital technology to accelerate transactions and provide easier access to consumer financing. This research applies a quantitative approach using primary data obtained from questionnaires distributed to employees in the operational and finance departments, as well as secondary data from company financial reports and documentation. Data were analyzed using multiple regression and mediation testing through the Structural Equation Modeling (SEM) approach. The previous research results indicate that the efficiency and effectiveness of operational cost control have a positive and significant effect on financial performance. The implementation of Financial Technology strengthens this relationship by improving transaction speed, reducing manual costs, and increasing financial reporting accuracy. Therefore, FinTech acts as a mediating variable that enhances the impact of operational efficiency on the company’s financial performance. This study provides practical implications for FinTech companies to continuously enhance operational digitalization systems and optimize cost control to achieve sustainable profitability.

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