THE INFLUENCE OF FINANCIAL LITERACY, TRUST AND PERCEIVED SECURITY ON THE DECISION TO USE THE QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) AMONG MSMES ASSISTED BY THE MEDAN CITY COOPERATIVE AGENCY

Mahfuzah Melati (Universitas Potensi Utama)
M. Rizky Wijaya (Universitas Potensi Utama)

Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Vol. 4 No. 4 (2026): April

The use of the Quick Response Code Indonesian Standard (QRIS) as a digital payment method has continued to grow among Micro, Small, and Medium Enterprises (MSMEs). However, MSMEs’ decisions to use QRIS may be influenced by various factors, such as financial literacy, trust in digital payment systems, and perceived security in conducting transactions. This study aims to analyze the effects of financial literacy, trust, and perceived security on the decision to use QRIS among MSMEs in Medan City. This study employs a quantitative approach with a sample of 100 MSMEs assisted by the Medan City Cooperative Office. Data were collected through questionnaires using a Likert scale. The results show that financial literacy has a positive and significant effect on the decision to use QRIS, trust has a positive and significant effect on the decision to use QRIS, and perceived security has a positive and significant effect on the decision to use QRIS. Simultaneously, financial literacy, trust, and perceived security have a significant effect on the decision to use QRIS among MSMEs assisted by the Medan City Cooperative Office.