Jurnal Akuntansi Kompetif
Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif

ANALISIS PENERAPAN QRIS DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN UMKM DI KELURAHAN ANAIWOI

Ines Kirana Dewi (Universitas Sembilanbelas November Kolaka)
La Ode Turi (Universitas Sembilanbelas November Kolaka)
Surianto Ilham (Universitas Sembilanbelas November Kolaka)



Article Info

Publish Date
24 Sep 2026

Abstract

This study analyzes the implementation of the Quick Response Code Indonesian Standard (QRIS) in improving the financial transparency and accountability of Micro, Small, and Medium Enterprises (MSMEs) in Anaiwoi Village, Tanggetada District, Kolaka Regency. A descriptive qualitative case study approach was used, with primary data obtained through in-depth interviews with six QRIS-using MSME actors, supported by observation and documentation. Data were analyzed using the Miles and Huberman model, covering data reduction, data display, and conclusion drawing/verification. The results show that QRIS improves financial transparency through easier transaction tracking, automatic recording, and accessible transaction histories, and strengthens financial accountability by providing digitally documented evidence that supports monitoring, verification, and financial reporting. Despite remaining constraints such as limited internet connectivity and the still-informal state of financial statement preparation, QRIS has helped MSME actors in Anaiwoi Village manage their business finances in a more orderly, accurate, and accountable manner.

Copyrights © 2026






Journal Info

Abbrev

akuntansikompetif

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account ...