<![CDATA[This article asks whether the transaction history generated by QRIS (Quick Response Code Indonesian Standard) can serve the purposes that Islamic economic law assigns to the recording of transactions, and what sharia issues sit inside the contracts and fees behind a QRIS payment. The study combines a normative-juridical reading of QS al-Baqarah 282 to 283, classical tafsir, DSN-MUI fatwas and Bank Indonesia regulations with an integrative review of 21 studies published between 2019 and 2025 and selected through a documented search of Google Scholar, GARUDA, SINTA, DOAJ and Scopus. Ibn 'Ashur's objectives of wealth (circulation, clarity, protection, firmness and justice) frame the analysis. The review suggests three things. First, a QRIS record covers only one part of the bookkeeping cycle: incoming non-cash sales. It leaves cash sales, purchases, credit, expenses and owner withdrawals to the owner. Second, the record fits the verse's concern with impartial, verifiable evidence, yet it documents mostly spot sales, which the verse itself exempts from writing, while it misses the deferred debts that the verse commands to be written. Third, the merchant discount rate is best read as ujrah under ijarah or wakalah bil ujrah, and QRIS revenue data could reduce jahalah in sharia microfinance, especially under revenue-sharing contracts. The article argues that QRIS is a partial instrument of kitabah, useful as evidence but not a substitute for bookkeeping, and it closes with recommendations for regulators, payment providers and sharia financiers.]]>
