QRIS Implementation and Its Impact on Financial Recording and Performance in UMKM at Mataram City
DOI:
https://doi.org/10.35129/simak.v23i02.661Keywords:
Digital Payment, Financial Performance, Financial Recording, MSME, QRISAbstract
Digital transformation in the payment system has driven significant changes in the business practices of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. One of the key initiatives is the implementation of the Quick Response Code Indonesian Standard (QRIS), which was conceived to simplify cashless transactions and drive financial efficiency. This study aims to analyze the effect of QRIS implementation on financial records and financial performance of MSMEs in Mataram City. The research uses a quantitative approach, data collected through questionnaires from 60 business respondents who have used the QRIS payment system, and regression analysis using SPSS. The results showed that the implementation of QRIS has a positive and significant effect on financial recording and performance. This finding shows that the use of digital payment systems is able to encourage businesses to conduct more organized financial records and increase operational efficiency and income. Digital payment systems are not only a transaction tool, but also play a strategic role in improving the financial governance of micro, small and medium enterprises quantitatively and accountably.
Downloads
References
Journal:
Ahmad, A. Y. A. B. (2024). Firm Determinants that Influences Implementation of Accounting Technologies in Business Organizations. WSEAS Transactions on Business and Economics, 21, 1–11. https://doi.org/10.37394/23207.2024.21.1
Aisyah, S., Sinaga, A. N. A., Tondang, G. A., & Harahap, S. F. (2023). Penerapan Pencatatan Keuangan pada UMKM Melalui Aplikasi Buku Warung. ADI Pengabdian Kepada Masyarakat, 3(2), 99–106. https://doi.org/10.34306/adimas.v3i2.835
Alfira, M. T. B., & Susilo. (2023). Analisis Faktor yang Mempengaruhi Keputusan UMKM Menggunakan Qris dan Pengaruhnya terhadap Penghasilan UMKM di Pasar Rakyat Kota Malang. Contemporary Studies in Economic, Finance and Banking, 2(4), 544–558. https://doi.org/10.21776/csefb.2023.02.4.1
Astuty, S. (2023). The Role of QRIS in Transactions in Makassar City UMKM. International Journal of Humanity Advance, Business & Sciences (IJHABS), 1(2), 117-122.
Ayem, S., & Wahidah, U. (2021). Faktor-Faktor yang Mempengaruhi Kinerja Keuangan UMKM di Kota Yogyakarta. JEMMA (Journal of Economic, Management and Accounting), 4(1), 1. https://doi.org/10.35914/jemma.v4i1.437
Daud, I., Nurjannah, D., Mohyi, A., Ambarwati, T., Cahyono, Y., Haryoko, A. D. E., Handoko, A. L., Putra, R. S., Wijoyo, H., Ari-Yanto, A., & Jihadi, M. (2022). The Effect of Digital Marketing, Digital Finance and Digital Payment on Finance Performance of Indonesian SMEs. International Journal of Data and Network Science, 6(1), 37–44. https://doi.org/10.5267/J.IJDNS.2021.10.006
Fachrunnisa, Z. H., Windarti, N. P., & Sari, R. P. (2024). Pengaruh Literasi Keuangan, Digital Payment dan Kemampuan Menyusun Laporan Keuangan terhadap Kinerja UMKM. Jurnal Fairness, 14(1), 1-14.
Fajri, R., Setyowati, E., & Siswidiyanto. (2015). Akuntabilitas Pemerintah Desa pada Pengelolaan Alokasi Dana Desa (ADD) (Jurnal Administrasi Publik (JAP), 3(7), 1099–1104.
Fatmawati, F., Mutmainnah, M., & Ponto, S. (2024). Effect of Qris Use on MSME Business Income. Advances in Economics & Financial Studies, 2(3), 128–140. https://doi.org/10.60079/aefs.v2i3.255
Fauzi, E., Sinatrya, M. V., Ramdhani, N. D., Ramadhan, R., & Safari, Z. M. R. (2022). Pengaruh Kemajuan Teknologi Informasi terhadap Perkembangan Akuntansi. Jurnal Riset Pendidikan Ekonomi, 7(2), 189-197. https://doi.org/10.21067/jrpe.v7i2.6877
Gunawan, A., Fatikasari, A. F., & Putri, S. A. (2023). The Effect of Using Cashless (QRIS) on Daily Payment Transactions Using the Technology Acceptance Model. Procedia Computer Science, 227, 548–556. https://doi.org/10.1016/j.procs.2023.10.557
Hamdan, H., Adiyanto, Y., & Sunaryo, D. (2024). Analysis of QRIS Payment System Financial Literacy and Financial Management Performance on the Development of MSMEs. Ilomata International Journal of Management, 5(2), 442–453. https://doi.org/10.61194/ijjm.v5i2.1123
Handria, A., & Ariefianto, M. D. (2024). QRIS Adoption, Ease of Financial Recording and Accountability of Financial Reports: A Study on MSMEs in Yogyakarta City. Co-Value Jurnal Ekonomi Koperasi dan Kewirausahaan, 14(9), 1–14. https://doi.org/10.59188/covalue.v14i9.4213
Hendrawan, S. A., Chatra, A., Iman, N., Hidayatullah, S., & Suprayitno, D. (2024). Digital Transformation in MSMEs: Challenges and Opportunities in Technology Management. Jurnal Informasi dan Teknologi, 6(2), 141-149. https://doi.org/10.60083/jidt.v6i2.551
Kahmidatunissa, Putri, N. K., & Arofah, T. (2022). Persepsi Penggunaan Qris terhadap Penyusunan Laporan Keuangan Laba Rugi Berbasis SAK EMKM. In Midyear International Conference, 1(1) 109–118.
Kusnaedi, U., & Tahang, M. (2023). Analisis Penerapan Pencatatan Keuangan dalam Mengembangkan Usaha Pelaku UMKM di Situ Lengkong Panjalu, Kabupaten Ciamis – Jawa Barat. GEMILANG: Jurnal Manajemen dan Akuntansi, 3(1), 291–302. https://doi.org/10.56910/gemilang.v3i2.409
Kustina, K. T., & Aji, W. S. (2023). Cashless Society sebagai Pemoderasi Pengaruh Fintech Payment Gateway terhadap Kinerja Keuangan UMKM di Kota Denpasar. Moneter - Jurnal Akuntansi dan Keuangan, 10(1), 32–41. https://doi.org/10.31294/moneter.v10i1.15272
Kusumawati, E. D., & Kartikasari, D., (2025). Optimalisasi Kinerja Keuangan Usaha Kuliner melalui Implementasi QRIS, 9, 399–410.
Kwabena, G. Y., Mei, Q., Ghumro, T. H., LI, W., & Erusalkina, D. (2021). Effects of a Technological-Organizational-Environmental Factor on the Adoption of the Mobile Payment System. Journal of Asian Finance, Economics and Business, 8(2), 329–338. https://doi.org/10.13106/jafeb.2021.vol8.no2.0329
Ngurah, I. M., Mahardika, O., Jaya, I. G., & Wibawa, S. (2022). Persepsi pengguna qris pada umkm di kota mataram. 1(2), 35–44.
Octavina, L. A. & Rita, M. R. (2021). Digitalisasi UMKM, Literasi Keuangan, dan Kinerja Keuangan. Journal of Business and Banking, 11, 73–92. https://doi.org/10.14414/jbb.v11i1.2552
Permana, D. G. Y., & Aryowiloto, J. (2024). Implementation of QRIS Digital Payments to Encourage the Development of Local MSMEs in Bali. Ilomata International Journal of Management, 5(2), 559–568. https://doi.org/10.61194/ijjm.v5i2.1149
Putri, A. A., & Thoriq, A. M. (2022). Pelatihan Pencatatan Keuangan pada UMKM Menggunakan Aplikasi Akuntansi UKM. Jumat Ekonomi: Jurnal Pengabdian Masyarakat, 3(1), 39–43. https://doi.org/10.32764/abdimas_ekon.v3i1.2528
Rahayu, A., & Baridwan, Z. (2020). The Influence of Sponsored Post Towards The Urge to Buy Implusively on the Information Technology System of the Social Media of Instagram. AKRUAL: Jurnal Akuntansi, 11(2), 95. https://doi.org/10.26740/jaj.v11n2.p95-109
Rahmawati, A. A., Buchdadi, A. D., & Siregar, M. E. S. (2023). In the Midst of Payment System Digitalization, Why are There Still MSMEs that Have Not Used QRIS? Journal of Indonesian Management, 3(3), 449-458.
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.
Sari, I. P. (2024). Adoption of Qris (Quick Response Code Indonesian Standard) through a Strategy to Increase the Financial Literacy of UMKM Players in the City of Solo. Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO), 2(6), 931–942.
Setiawan, B., Khairani, M., Fadil, T., & Mohd Khairal ABD, T. (2022). An Investigation of Behavioral Intention on QRIS Payment System in MSME Merchants. Jurnal Teknik Informatika dan Sistem Informasi, 9(4), 3467–3480.
Siregar, A. A. R., Ningsih, H. T. K., & Laoli, P. N. A. Y. (2023). Peran Pembayaran Digital Payment Gateway Dalam Meningkatkan Kinerja Keuangan pada UMKM. CiDEA Journal, 2(2), 76–86. https://doi.org/10.56444/cideajournal.v2i2.1279
Sulistyowati, Y. (2017). Pencatatan Pelaporan Keuangan UMKM (Study Kasus di Kota Malang). Referensi: Jurnal Ilmu Manajemen dan Akuntansi, 5(2), 49. https://doi.org/10.33366/ref.v5i2.831
Suranto, S., Mutiarin, D., Darumurti, A., & Eldo, D. H. A. P. (2019). Accountability for The Performance of Temuwuh Village Government, Dlingo Sub-District, Bantul District, Special Region of Yogyakarta. Jurnal Ilmu Pemerintahan: Kajian Ilmu Pemerintahan dan Politik Daerah, 4(2), 132-142.
Wardhani, R. A., Arkeman, Y., & Ermawati, W. J. (2023). The Impact of Quick Response Adoption of Payment Code on MSMEs ’ Financial Performance in Indonesia. International Journal of Social Service and Research, 3(3), 869–878.
Yunita, A. (2023). The Use of QRIS in MSMEs in Cilegon City (Penggunaan QRIS Pada UMKM Kota Cilegon). Jurnal Keuangan dan Perbankan (KEBAN), 3(1), 1–7.
Book:
Bank Indonesia, N. (2025). Laporan Perekonomian; Provinsi Nusa Tenggara Barat.
Hasanah, U., & Purbawati, D. (2024). Digitalisasi Akuntansi: Transformasi, Teknologi dan Tren. Jakad Media Publishing.
Mardiasmo. (2018). Akuntansi Sektor Publik (Edisi Terb). ANDI.
Peraturan Pemerintah RI. (2008). Undang-Undang Republik Indonesia Nomor 20 Tahun 2008.
