Indonesian Journal of Economics and Social Sciences
Vol. 4 No. 1 (2026): Indonesian Journal of Economics and Social Sciences (IJESS)

Zaskia Putri Nurlita Universitas Jenderal Achmad Yani Yogyakarta

Zaskia Putri Nurlita Amir Fatah (Universitas Jenderal Achmad Yani Yogyakarta)



Article Info

Publish Date
30 Jun 2026

Abstract

Abstract This study aims to examine the effect of the use of the Indonesian Standard Quick Response Code (QRIS) on perceived ease of use, perceived usefulness, risk, financial literacy, and accounting information systems among Micro, Small, and Medium Enterprises (MSMEs) in Sleman Regency. The adoption of digital payment systems, particularly QRIS, has transformed financial transactions and driven the modernization of MSME operations. This study used a quantitative approach by distributing questionnaires to 100 MSMEs in the culinary sector in Sleman Regency. Data analysis was conducted through validity and reliability tests, multiple linear regression, and hypothesis testing to examine the relationships between variables. The results indicate that QRIS use has a positive and significant effect on perceived ease of use, perceived usefulness, and increased financial literacy. However, perceived risk remains a factor that can influence user trust. Furthermore, QRIS implementation can improve the effectiveness of accounting information systems through more efficient transaction recording and management. This study emphasizes the importance of integrating digital payment systems to improve efficiency and financial literacy among MSMEs and provides input for stakeholders in optimizing QRIS implementation.

Copyrights © 2026






Journal Info

Abbrev

ijess

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Environmental Science Other

Description

Indonesian Journal of Economics and Social Sciences (IJESS) is a scientific journal managed by the Faculty of Economic and Social, Universitas Jenderal Achmad Yani Yogyakarta.This journal contains research in all areas of economic, management, business, accounting, law, and social science. The ...