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

DOI

10.2991/978-94-6239-709-5_182How to use a DOI?

Keywords

QRIS; digital payments; spending visibility; budgeting discipline; Generation Z

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.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Abilio Soares Rada
AU  - Mursalim Nohong
PY  - 2026
DA  - 2026/06/20
TI  - QRIS Adoption and Budgeting Discipline Among Gen Z: The Mediating Role of Spending Visibility
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 2615
EP  - 2629
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_182
DO  - 10.2991/978-94-6239-709-5_182
ID  - Rada2026
ER  -