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All Journal Jurnal Akuntansi Kompetif
Ines Kirana Dewi
Universitas Sembilanbelas November Kolaka
Economics, Econometrics & Finance

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ANALISIS PENERAPAN QRIS DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN UMKM DI KELURAHAN ANAIWOI Ines Kirana Dewi; La Ode Turi; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3100

Abstract

This study analyzes the implementation of the Quick Response Code Indonesian Standard (QRIS) in improving the financial transparency and accountability of Micro, Small, and Medium Enterprises (MSMEs) in Anaiwoi Village, Tanggetada District, Kolaka Regency. A descriptive qualitative case study approach was used, with primary data obtained through in-depth interviews with six QRIS-using MSME actors, supported by observation and documentation. Data were analyzed using the Miles and Huberman model, covering data reduction, data display, and conclusion drawing/verification. The results show that QRIS improves financial transparency through easier transaction tracking, automatic recording, and accessible transaction histories, and strengthens financial accountability by providing digitally documented evidence that supports monitoring, verification, and financial reporting. Despite remaining constraints such as limited internet connectivity and the still-informal state of financial statement preparation, QRIS has helped MSME actors in Anaiwoi Village manage their business finances in a more orderly, accurate, and accountable manner.
Co-Authors La Ode Turi Surianto Ilham