What type of study is this?

This is a Quantitative Study study.

September 12, 2025

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

Puntos clave

QRIS significantly improves the quality of MSME financial reports by 12.5%, enhancing accuracy.
Data was collected from 98 MSME actors through a questionnaire and analyzed using linear regression.
The study concluded that QRIS non-cash payments align financial statement quality with PSAK standards.
This research indicates potential for QRIS to boost financial transparency in MSMEs in the digital era.

Resumen

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.

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