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This study aims to analyze the perception of the use of QRIS digital payment technology transaction efficiency in the accountability of MSMEs financial statements in Lamongan City. This research is quantitative research conducted Lamongan, this research method uses Non-Probability Sampling with a Purposive Sampling approach. The respondents in this study are all MSMEs in Lamongan city who use QRIS as a means of payment and record their business. Data is obtained from primary data collected digitally and questionnaires. The result of this study is Perceived Usefulness affects the Accountability of MSME Financial Statements in Lamongan city. Perceived Ease of Use has no effect on Financial Statement Accountability. Transaction Efficiency has a positive and significant effect on Financial Statement Accountability. The variables “Perceived Usefulness”, “Perceived Ease Use” and “Transaction Efficiency” have a simultaneous effect on “Financial Statement Accountability” although the effect is weak.
Darnmayanti et al. (Sun,) studied this question.