Citation:

Nataherwin, Dewi Agustina, Sri Sundari, Aini Indrijawati "Behavioral Accounting Perspective on QRIS Adoption Among Generation Z: An Elaboration of Convenience, Security, Cost, Social Influence, and Innovativeness Within Behavioral Theory Frameworks" International Research Journal of Economics and Management Studies, Vol. 5, No. 10, pp. 06-15, 2026. Crossref. https://doi.org/10.56472/25835238/IRJEMS-V5I10P102

Abstract:

The rapid advancement of digital technology has accelerated the transformation of payment systems from cash-based transactions to more efficient cashless payment methods. One of the most significant innovations in Indonesia is the Quick Response Code Indonesian Standard (QRIS), which serves as the national QR code payment standard. This study aims to examine the effects of perceived convenience, perceived security, perceived cost, social influence, and personal innovativeness on the adoption decision of QRIS among Generation Z in DKI Jakarta. A quantitative approach with an associative descriptive research design was employed. Primary data were collected through an online questionnaire distributed to 114 Generation Z respondents who live, work, or study in DKI Jakarta and have used QRIS at least three times within the last month. Purposive sampling was applied, and the data were analyzed using SPSS version 30 through validity tests, reliability tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination analysis. The results indicate that the research model explains 69.1% of the variance in QRIS adoption. Simultaneously, all independent variables significantly affect QRIS adoption. However, partial testing reveals that only perceived convenience has a positive and significant influence on QRIS adoption decisions, while perceived security, perceived cost, social influence, and personal innovativeness have no significant effect. These findings suggest that ease of use, practicality, and transaction efficiency are the primary factors driving Generation Z to adopt QRIS as a digital payment method.

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Keywords:

QRIS, Generation Z, Digital Payment, Technology Adoption, Perceived Convenience.