Digital payment usage: behavioral intention mediating financial literacy, norms and control

Bilqis Adila Amri (UFaculty of Economics and Business, University of Muhammadiyah Purwokerto, Purwokerto, Indonesia)
Naelati Tubastuvi (Faculty of Economics and Business, University of Muhammadiyah Purwokerto, Purwokerto, Indonesia)
Erny Rachmawati (Faculty of Economics and Business, University of Muhammadiyah Purwokerto, Purwokerto, Indonesia)
Ika Yustiana Rahmawati (Faculty of Economics and Business, University of Muhammadiyah Purwokerto, Purwokerto, Indonesia)

Jurnal Akademi Akuntansi (JAA)
Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)

Purpose: This study examines the influence of financial literacy, subjective norm, and perceived behavioral control on the intention and behavior of digital payment usage among Generation Z in Purwokerto. Methodology/approach: A quantitative approach was employed using data from 206 Generation Z respondents in Purwokerto who actively use digital payment applications such as OVO, GoPay, ShopeePay, and DANA. Data were analyzed using SmartPLS 4. Findings: The results indicate that financial literacy does not significantly affect intention or digital payment usage behavior. Perceived behavioral control significantly influences intention but has no direct effect on usage behavior; however, its indirect effect is mediated by intention. Subjective norm significantly affects both intention and actual usage behavior, while intention itself significantly influences digital payment usage behavior. Practical and theoretical contribution/originality: This study extends the Theory of Planned Behavior by incorporating financial literacy and highlights the dominant role of social influence and perceived behavioral control in digital payment adoption. Research limitation: This study is limited to respondents in Purwokerto and a limited number of variables.