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All Journal AKRUAL : Jurnal Akuntansi dan Keuangan` International Journal of Sustainable Business, Management and Accounting
Fajar Wuryaningrat, Nikolas
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) TERHADAP EFISIENSI DAN PENDAPATAN UMKM Saroinsong, Aprilia Pingkan; Fajar Wuryaningrat, Nikolas; Mesajaya Purba, Pebisitona
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/mdyb0h62

Abstract

Kemajuan teknologi digital telah mendorong perubahan pola transaksi keuangan pada usaha kecil, termasuk di sektor UMKM. Salah satu inovasi yang banyak digunakan Quick Response Code Indonesian Standard (QRIS) yang menawarkan kemudahan, kecepatan, dan keamanan transaksi. Studi ini ditujukan untuk menganalisis pengaruh penggunaan QRIS terhadap efisiensi operasional dan peningkatan pendapatan UMKM di Kota Kotamobagu. Penelitian ini dilakukan dengan pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi pada tujuh pelaku UMKM sektor kuliner. Hasil penelitian menunjukkan bahwa QRIS mempercepat transaksi, mempermudah pencatatan keuangan, serta mengurangi risiko kesalahan dan kehilangan uang tunai. Selain itu, QRIS mendorong peningkatan pendapatan melalui perluasan jangkauan konsumen, peningkatan transaksi, dan membangun citra profesionalisme usaha. Temuan ini menegaskan bahwa QRIS berperan penting dalam mendukung transformasi digital UMKM dan meningkatkan daya saing di era ekonomi digital.
Unity in Action: The Mapalus Model as a Blueprint for Rural Economic Empowerment Fajar Wuryaningrat, Nikolas; Kumajas, Lydia I.; Mandagi, Deske W.
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 2 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i2.102

Abstract

Background of study: Circular economy has been widely studied in manufacturing industries, yet its application in rural agricultural communities remains underexplored. Most derivative product developments often overlook whether they meet the real needs of local communities. Aims and scope of paper: This paper aims to introduce the Mapalus Circular Economic Model, which integrates the traditional Minahasan concept of mapalus—a cooperative system based on kinship—into rural economic empowerment. The scope focuses on exploring how agricultural derivative products can be developed and consumed within rural communities to create a sustainable local economy. Methods: The study employs a literature review method, synthesizing existing research on circular economy, community-based development, and the role of mapalus in strengthening collaboration, knowledge transfer, and social cohesion. Result: : Findings highlight that the Mapalus Circular Economic Model positions rural communities as both producers and consumers of derivative agricultural products. This dual role fosters sustainable economic cycles, enhances community self-reliance, and supports environmental preservation. The integration of local traditions, knowledge resources, policies, and external collaborations is identified as essential for successful implementation. Conclusion: The Mapalus Model represents a blueprint for rural economic empowerment through circular economy practices grounded in cultural values. By revitalizing mapalus traditions, the model fosters collective action, reduces poverty, and strengthens social bonds. However, as this study is based on literature review, empirical validation through field research is required to ensure its practical applicability and effectiveness in real-world settings.
Co-Authors Deske W. Mandagi Lydia Ivana Kumajas Mesajaya Purba, Pebisitona Saroinsong, Aprilia Pingkan