Pengaruh Sistem Pembayaran Non Tunai QRIS Dalam Meningkatkan Akuntabilitas Melalui Pencatatan Laporan Keuangan

Abstract

Recording financial statements has many benefits for business stakeholders. This study aims to determine the direct effect of QRIS cashless payment system on accountability and the effect of QRIS cashless payment system on accountability through recording financial statements. This research method uses the Partial Last Square Model (Smart PLS) quantitative approach, data collection through questionnaires with a population of 537 MSMEs and a sample of 85 respondents was taken. The results of this study explain that the QRIS cashless payment system has a direct effect on accountability, where the higher the use of QRIS cashless payment system, the higher the accountability of MSME actors, because the QRIS can be observed and recorded according to the number of transactions in the system, so it automatically produces information related to transactions that have a high level of accountability. The cashless payment system with QRIS has an indirect effect on accountability through the recording of financial statements, where the higher the use of the cashless payment system with QRIS mediated by the recording of financial statements, the higher the accountability of MSME actors because all transactions can be explained in detail and can be used as information for management and support to stakeholders.