Peran Implementasi QRIS dalam Meningkatkan Transparansi dan Akuntabilitas serta Dampaknya terhadap Kepercayaan Mahasiswa (Studi pada Mahasiswa Universitas Tanjungpura Pontianak)

Siti Ade Zaqkyah Le (Universitas Tanjungpura)
Vitriyan Espa (Universitas Tanjungpura)
Rusliyawati Rusliyawati (Universitas Tanjungpura)

Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi

This study was conducted due to the increasing use of QRIS within society and the growing importance of user trust in utilizing digital-based transaction systems. The purpose of this study is to determine the effect of QRIS implementation, transparency, and accountability on the trust of students at Tanjungpura University, Pontianak, in using QRIS. The method used in this research is quantitative, with data collected through the distribution of structured questionnaires to respondents. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS version 32. The results of the study indicate that QRIS implementation and accountability have a positive effect on student trust, whereas transparency does not have a positive effect on student trust. However, simultaneously, QRIS implementation, transparency, and accountability positively influence student trust. These findings suggest that the successful adoption of QRIS is influenced not only by technological implementation but also by the accountability demonstrated by service providers in managing digital payment transactions. Therefore, it can be concluded that QRIS implementation and accountability are important factors in increasing student trust in the use of digital payment systems within the campus environment, while transparency requires further improvement to strengthen user confidence and encourage broader adoption of QRIS among university students.