The Impact of the QRIS Non-Cash Payment System on the Quality of Financial Reports of MSMEs in Manado City

Sheren Lontoh; Lintje Kalangi; Sherly Pinatik

doi:10.55927/fjas.v4i8.285

Authors

Sheren Lontoh Universitas Sam Ratulangi
Lintje Kalangi Universitas Sam Ratulangi
Sherly Pinatik Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v4i8.285

Keywords:

QRIS, Financial Statements, MSMEs, Digital Payments

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are one of the main pillars of the national economy, playing a crucial role in job creation and increasing Gross Domestic Product. This study aims to examine how the use of the QRIS non-cash payment system affects the quality of MSME financial reports in Manado City. Data was obtained from 98 MSME actors using a questionnaire, then analyzed using simple linear regression. The research process involved collecting primary data and conducting statistical tests to determine the relationship between the use of QRIS and the quality of financial statements in accordance with PSAK accounting standards. The results indicate that QRIS plays a significant role in improving the quality of MSMEs' financial statements by 12.5%. This finding suggests that QRIS is one of the factors helping MSMEs achieve more accurate, transparent, and efficient financial statements in the digital age.

References

Bachtiar, A., Sukirman, M. W. D., Ambarita, N. C., Nicolas, D. D. R., Cendrawati, V., & Salsabila, W. F. (2024). Penggunaan Qris Sebagai Sistem Cashless Dalam Meningkatkan Efisiensi Transaksi Umkm di UPN “Veteran” Jawa Timur. Jurnal Manajemen Dan Ekonomi Kreatif, 2(1), 140-146. https://doi.org/10.59024/jumek.v2i1.285.

Kadir, M. T., Mahmud, M., & Panigoro, N. (2023). Pengaruh penerapan QRIS, SAK EMKM, dan kualitas sumber daya manusia terhadap penyusunan laporan keuangan: Studi kasus pada UMKM binaan Bank Indonesia Gorontalo. SEIKO: Journal of Management & Business, 6(2), 289–303 https://doi.org/10.37531/sejaman.v6i2.6087.

Palupi, A. A., Hartati, T., & Sofa, N. (2023). Pengaruh literasi keuangan dan kemudahan penggunaan sistem QRIS terhadap keputusan bertransaksi menggunakan QRIS pada UMKM. Jurnal Inovasi Bisnis: Pengkajian, Penelitian dan Pengembangan, 11(2), 67–73. https://prosiding-old.pnj.ac.id/index.php/snrtb/article/view/5607.

Pratama, R., Hadady, H., & Bailusy, M. N. (2022). Determinants of use of the Indonesian Standard Quick Response Code (QRIS) on MSMEs in Ternate City. Budapest International Research and Critics Institute-Journal (BIRCIJournal), 5(2), 10384–10392. https://doi.org/10.33258/birci.v5i2.3213.

Poerwanengsih, E., & Wany, E. (2024). Pengaruh penggunaan QRIS terhadap kecepatan, efektivitas dan akurasi pelaporan keuangan pada sistem informasi akuntansi. Jurnal Akuntansi INCOME, 41–48. https://doi.org/10.38156/akuntansi.v5i1.346.

Salsabilla, S. P., Magdalena, F. M., & Firmansyah, A. (2024). Apakah penyusunan laporan keuangan UMKM dipengaruhi oleh pengetahuan atas QRIS dan kesadaran menggunakan QRIS? Journal of Financial and Tax, 4(2), 144–157. https://doi.org/10.52421/fintax.v4i2.526.

Saragih, F., Harahap, R. D., & Nurlaila. (2023). Perkembangan UMKM di Indonesia: Peran pemahaman akuntansi, teknologi informasi dan sistem informasi akuntansi. Owner: Riset & Jurnal Akuntansi, 7(3), 2518–2529. https://doi.org/10.33395/owner.v7i3.1427.

Solihat, I., Margono, B., & Sembiring, K. (2024). Dampak implementasi QRIS terhadap peningkatan efisiensi transaksi dan laporan keuangan UMKM di Kabupaten Indramayu. Madani: Jurnal Ilmiah Multidisiplin, 2(10), 314–318. https://doi.org/10.5281/zenodo.14012733.