Analysis Usefulness Quick Response Code Indonesian Standard (QRIS) For Efficiency And Accountability Of MSMEs Financial Statements

Abstract

This research examines how MSMEs in LamonganCity perceive the efficiency of QRIS digital payment technology transactions and its impact on their financial statement accountability. The study employs a quantitative approach, utilizing non-probability sampling with a Purposive Sampling method. Participants include all Lamongan-based MSMEs that use QRIS for payments and maintain business records. Data collection involves digital methods and questionnaires, focusing on primary sources. Findings reveal that Perceived Usefulness influences the Accountability of MSME Financial Statements in Lamongan, while Perceived Ease of Use shows no effect. Transaction Efficiency demonstrates a significant positive impact on Financial Statement Accountability. The combined variables of Perceived Usefulness, Perceived Ease of Use, and Transaction Efficiency exhibit a simultaneous, albeit weak, effect on Financial Statement Accountability.