THE EFFECT OF PERCEIVED EASE OF USE AND FINANCIAL LITERACY ON QRIS ADOPTION DECISION BY MSMEs IN EAST PRIANGAN WITH REGULATION AS A MODERATOR

Yudha Hendriana Gurnita; Alimuddin Rizal Rivai

Authors

Yudha Hendriana Gurnita Faculty of Economics and Business, Universitas Stikubank, Semarang, Indonesia Author
Alimuddin Rizal Rivai Faculty of Economics and Business, Universitas Stikubank, Semarang, Indonesia Author

Keywords:

Perceived Ease of Use, Financial Literacy, Regulation, QRIS Adoption Decision, MSMEs

Abstract

The rapid growth of QRIS (Quick Response Code Indonesian Standard) as a digital payment system has transformed transaction behavior among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. This study investigates the influence of perceived ease of use and financial literacy on QRIS adoption decisions by MSMEs in the East Priangan region, with regulation serving as a moderating variable. Employing a quantitative approach with survey methodology and Moderated Regression Analysis (MRA), data were collected from 100 MSME respondents selected through purposive sampling. The findings indicate that perceived ease of use has a negative and significant effect on QRIS adoption decisions, suggesting that MSME operators' compliance-driven adoption reduces the relative influence of ease of use. Financial literacy demonstrates a positive and significant effect on adoption decisions, confirming that higher financial understanding promotes QRIS usage. Regulation significantly moderates the relationship between perceived ease of use and QRIS adoption in a positive direction, indicating that stronger regulatory frameworks amplify ease of use as an adoption driver through compliance mechanisms. However, regulation moderates the relationship between financial literacy and QRIS adoption negatively, suggesting that strong regulations partially substitute for individual financial knowledge in driving adoption decisions. The model explains 81.6% of variance in QRIS adoption decisions (Adjusted R² = 0.816), underscoring that institutional factors outweigh individual cognitive factors in digital payment adoption among MSMEs.

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