Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Al-Buhuts (e-journal)
Ibrahim Ahmad
STIE YPUP Makassar
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
QRIS Sebagai Lapisan Bukti Digital Bagi Pencatatan dan Rekonsiliasi Transaksi Usaha Mikro Kecil dan Menengah (UMKM) Haeruddin Haeruddin; Ibrahim Ahmad; Aigistina Aigistina; Sirnan Sirnan; Imran Tahalua
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.8280

Abstract

Although QRIS has been widely examined as a digital payment instrument, limited attention has been paid to how its transaction trail is used in daily recording and administrative control in MSMEs. This study analyzes how QRIS supports sales recording, verification, reconciliation, and owner monitoring at a culinary MSME in Makassar. A qualitative case study used observations of two work shifts, semi-structured interviews with one owner and two cashiers, and examination of QRIS histories and manual sales records. Data were coded thematically and triangulated across sources and techniques. According to the manager's estimate, QRIS represented approximately 50-60% of daily transactions. The findings reveal a recurring mechanism: payment notification, cashier verification, manual recording, end-of-shift reconciliation, and owner monitoring. The transaction trail supports traceability and provides a basis for detecting potential omitted entries, nominal discrepancies, and unconfirmed payments. However, it does not automatically produce accounting records because BNI and GoPay Merchant data remain separate from manual bookkeeping. The study conceptualizes QRIS as a digital evidence layer between payment execution and accounting input, rather than as an accounting system. Written reconciliation procedures, consolidated merchant reports, backup payment arrangements, and gradual linkage to a simple accounting or point-of-sale system are recommended.
Co-Authors Abdul Khalik Aigistina Aigistina Amril Amril Haeruddin Haeruddin Imran Tahalua Mulyana Machmud Sirnan Sirnan Syahruddin Yasen