QRIS Adoption and Budgeting Discipline Among Gen Z: The Mediating Role of Spending Visibility

Abilio Soares Rada () and Mursalim Nohong
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Abilio Soares Rada: Hasanuddin University
Mursalim Nohong: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 2615-2629 from Springer

Abstract: Abstract The rapid diffusion of QRIS has normalised cashless transactions among Generation Z in Indonesia, yet its implications for disciplined budgeting remain underexplored. This study investigates how Perceived Ease of Use and QRIS Intensity influence Budgeting Discipline through Spending Visibility among Gen Z users in an urban–peri-urban ecosystem (Makassar versus the buffer areas of Maros and Gowa). A quantitative, cross-sectional survey was administered to 220 eligible respondents and analysed using PLS-SEM. The measurement model demonstrates satisfactory reliability and validity. The structural model indicates that both perceived ease of use and QRIS intensity positively relate to spending visibility, and spending visibility, in turn, positively predicts budgeting discipline. Notably, QRIS intensity exhibits a negative direct association with budgeting discipline, suggesting a frictionless-spending mechanism that may weaken restraint even as digital transaction traces strengthen monitoring capacity. Mediation analysis reveals that spending visibility partially mediates the effect of perceived ease of use on budgeting discipline and competitively mediates the effect of QRIS intensity. These findings highlight that the budgeting impact of QRIS is shaped by competing behavioural forces and underscore the importance of visibility-enhancing features and financial self-regulation to support disciplined budgeting among high-frequency cashless users.

Keywords: QRIS; digital payments; spending visibility; budgeting discipline; Generation Z (search for similar items in EconPapers)
Date: 2026
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DOI: 10.2991/978-94-6239-709-5_182

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