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All Journal Diponegoro Journal of Accounting
Ray Marvel Rolemawa
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH FITUR KATEGORISASI PENGELUARAN OTOMATIS PADA MOBILE BANKING TERHADAP PERSEPSI EFEKTIVITAS PENGENDALIAN ANGGARAN GENERASI Z DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI (Pendekatan Teori Mental Accounting) Ray Marvel Rolemawa; Siti Mutmainah
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the impact of the automatic expense categorization feature in mobile banking on the perception of budget control effectiveness of Generation Z, using financial literacy as a moderating variable under the mental accounting theory approach. Primary data were gathered via online Likert-scale questionnaires distributed to university students in Semarang City. Samples were selected through purposive sampling, and data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The structural model testing confirmed that the utilization of the automatic categorization feature has a positive effect on the perception of budget control effectiveness by directly reducing cognitive load. Financial literacy also exerts a positive direct effect. However, financial literacy does not moderate the primary relationship. This demonstrates that the practical utility of banking automation is highly inclusive, benefit-driven, and accessible to all users regardless of their financial literacy levels.
Co-Authors Siti Mutmainah