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All Journal Jurnal Ilmu Ekonomi dan Bisnis
David Efendi
Universitas Negeri Medan
Economics, Econometrics & Finance

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Studi Literatur: Peran Quick Response Code Indonesian Standard (QRIS) dalam Mendukung Integrasi Sistem Informasi Akuntansi, FinTech, dan Open Banking di Era Digitalisasi Keuangan Agape Anjumarito Panjaitan; Lyla Riani Lumbantobing; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v4i1.198

Abstract

transparency, and speed in recording financial transactions. QRIS, as the national digital payment standard, has been widely used to integrate various payment channels and encourage the automation of financial recording. This study utilises a literature review method sourced from scientific journals, official reports from financial institutions, and academic publications related to This study discusses the role of the Indonesian Standard Quick Response Code (QRIS) in supporting the integration of accounting information systems with financial technology and open banking in the era of financial digitalisation. The background of this study stems from the need for organisations and business actors to improve efficiency accounting information systems, fintech, and open banking. The results of the study show that the implementation of QRIS facilitates the integration of transactions into accounting systems in real time, reduces the risk of manual recording errors, and speeds up the reconciliation process with banking systems. Open banking support further strengthens connectivity between financial platforms through the use of application programming interfaces, making the digital financial ecosystem more inclusive and efficient. However, this study also found challenges in terms of data security, human resource readiness, and regulatory certainty, which still need to be strengthened. The conclusion of this study is that QRIS not only serves as a digital payment instrument but also as an important catalyst in the integration of accounting information systems with fintech and open banking, which ultimately supports the creation of more transparent and accountable financial governance.
Studi Literatur Pemanfaatan Sistem Informasi Akuntansi Berbasis Cloud pada UMKM dalam Meningkatkan Efisiensi Pencatatan Keuangan Latifah Hanum Meilany; Nadya Prananda; Sarah Agustin Siahaan; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.189

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet many still encounter challenges in manual bookkeeping that is time-consuming, error-prone, and inefficient. The advancement of technology introduces cloud-based accounting systems as a solution to improve the efficiency of financial recording. This study aims to analyze the utilization of cloud accounting by MSMEs in enhancing speed, accuracy, transparency, and accessibility of financial data. The research method employed is a literature review of publications from 2020 to 2025 obtained from Google Scholar, SINTA, Garuda, and MDPI, with content analysis techniques through identification, categorization, and synthesis. The findings reveal that cloud accounting accelerates the recording process, reduces errors, and improves transparency and accountability of financial reports, although challenges such as digital literacy, subscription costs, and data security remain significant. Therefore, the adoption of cloud-based accounting systems is considered a strategic necessity for MSMEs in the digital era, while future research is recommended to conduct empirical case studies on MSMEs using cloud accounting.
Co-Authors Agape Anjumarito Panjaitan Latifah Hanum Meilany Lyla Riani Lumbantobing Nadya Prananda Sarah Agustin Siahaan