Persepsi Penggunaan Qris terhadap Penyusunan Laporan Keuangan Laba Rugi Berbasis SAK EMKM

Kahmidatunissa Kahmidatunissa, Negina Kencono Putri, Triani Arofah

Abstract


This study explores three factors, namely the use of QRIS, readiness to change, and financial literacy to find out how MSMEs perceive QRIS in facilitating turnover recapitulation, which can speed up and facilitate MSMEs in preparing financial statements of income based on SAK EMKM. The technology acceptance model is used as a reference in the process of compiling interview questions and data analysis. Data were collected through a semi-structured in-depth interview process involving 15 MSME actors who were lived in Purwokerto. The data is then analyzed through the process of coding and theming. This study indicates that MSMEs positively perceive QRIS as an easy, alternative payment method that can reduce physical contact, thereby increasing financial literacy and facilitating the preparation of MSME profit and loss statements based on SAK EMKM. This study also found that the intention of SMEs to use QRIS was influenced by: 1. Positive perception of QRIS; 2. Outside influence, including buyers, close friends, and influencers; 3. Perceptions of barriers to using QRIS, including internet connection quality, usage fees, and transaction limits. This study offers a comprehensive model to understand the factors that influence the intention of SMEs to use QRIS. This model can be used as a reference for future research in developing survey instruments to obtain generalizable empirical evidence regarding the factors that influence MSMEs' intentions to use QRIS. Keywords: Small and Medium Enterprises; Perception of QRIS; SAK EMKM Profit and Loss Report; Technology Acceptance Model; MSME financial literacy

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References


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