THE EFFECT OF ISLAMIC FINANCIAL LITERACY, DIGITAL LITERACY, AND PERCEIVED RISK ON SHARIA MOBILE BANKING FOR DIGITAL PAYMENTS
A STUDY OF ACCOUNTING STUDENTS IN THE DIY
DOI:
https://doi.org/10.30868/ad.v10i02.10641Abstract
The rapid development of digital technology has encouraged the increasing use of digital financial services, including sharia mobile banking as a digital payment instrument that complies with Islamic principles. Nevertheless, the utilization of these services is influenced by several factors, including sharia financial literacy, digital literacy, and risk perception. This study aims to analyze the influence of sharia financial literacy, digital literacy, and risk perception on the use of sharia mobile banking for digital payments among accounting students in the Special Region of Yogyakarta (DIY). This research employed a quantitative approach using a survey method by distributing online questionnaires to 120 respondents selected through purposive sampling. The data were analyzed using IBM SPSS Statistics 23 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The findings indicate that sharia financial literacy, digital literacy, and risk perception partially have a positive and significant effect on the use of sharia mobile banking. Sharia financial literacy was found to be the most dominant variable, with a regression coefficient of 0.662 and a significance value of 0.000. Furthermore, the three independent variables simultaneously have a significant effect on the use of sharia mobile banking, as indicated by an F-value of 532.514 and a significance level of 0.000. The Adjusted R Square value of 0.931 shows that 93.1% of the variation in the use of sharia mobile banking can be explained by the research model. This study concludes that improving sharia financial literacy, digital literacy, and strengthening system security are essential to optimize the utilization of sharia-based digital financial services.
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Copyright (c) 2026 Nur Afni Chelya Putri AR, Wahyu Dewi Hapsari
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