Analysis of Income Structure and Operational Costs in Determining the Net Income of ShopeeFood Drivers in Malang City, Indonesia

Abstract

This study aims to analyze the income structure, operational costs, and the determination of the net income of ShopeeFood drivers in Malang City. The rapid growth of the digital economy has created various platform-based employment opportunities, one of which is becoming a ShopeeFood driver. Although this occupation offers flexible working hours and multiple income sources, drivers are also required to bear operational costs that directly affect their net income. This research employed a descriptive qualitative approach to obtain an in-depth understanding of the financial conditions experienced by ShopeeFood drivers. Informants were selected using purposive sampling based on predetermined criteria, including active drivers with at least one year of experience. Data were collected through in-depth interviews, observations, and documentation. Data analysis was conducted using the interactive model developed by Miles, Huberman, and Saldaña, consisting of data reduction, data display, and conclusion drawing. The findings indicate that the income structure of ShopeeFood drivers consists of delivery fees, bonuses, incentives, and customer tips. Meanwhile, operational costs include fuel expenses, internet data packages, vehicle maintenance, parking fees, and other operational expenditures incurred during daily activities. Net income is determined by deducting total operational costs from total income received. The study concludes that effective management of operational costs plays an essential role in maximizing drivers’ net income. Furthermore, an understanding of income and operational cost structures enables drivers to evaluate their financial performance and improve income management from an accounting perspective.