Technology Adoption for Management Accounting: The Role of QRIS in Improving Financial Decision-Making

  • Authors

    https://doi.org/10.14419/e81y6k31

    Received date: July 17, 2025

    Accepted date: August 25, 2025

    Published date: November 4, 2025

  • Digital transaction efficiency; Financial decision-making; Management accounting; Technology acceptance; QRIS adoption

  • Abstract

    Technological progress increasingly impacts management accounting, especially by facilitating quicker and more precise decision-making, improving operational efficiency, and integrating financial processes. This research focuses on examining the elements influencing acceptance and willingness to utilize QRIS for accounting transactions, along with its effects on management accounting practices. Data were gathered via questionnaires given to 258 respondents through purposive sampling and analyzed using multiple linear regression. The findings indicate that performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, perceived price value, habit, and trust notably affect the intention to adopt QRIS. The results further indicate that adopting QRIS payments decreases the time needed for manual recording, enhances data precision, and facilitates more streamlined accounting procedures. These findings suggest that digital payment technologies can be enhanced to improve management accounting roles in financial management and strategic decisions within companies.

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    Suseno, N. S. (2025). Technology Adoption for Management Accounting: The Role of QRIS in Improving Financial Decision-Making (Z. F. Nurhadi , Trans.). International Journal of Accounting and Economics Studies, 12(7), 81-91. https://doi.org/10.14419/e81y6k31