QRIS Adoption and Fintech Knowledge Boost MSME Accounting Information Quality and Financial Decisions

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FORMOSA NEWS

The adoption of QRIS (Quick Response Code Indonesian Standard) and financial technology literacy have a major impact on the quality of financial reports and business decisions for Micro, Small, and Medium Enterprises (MSMEs). This crucial finding was revealed by a team of researchers from the Institute of Business and Independent Communication, Jakarta, consisting of Bella Fitri Melliya Sari, Rina Pratiwi, and Karsam in research published in August 2026. This research is vital amid the era of digitalization because it helps business actors optimize transaction recording to avoid financial missteps.

Accounting information plays a vital role in sustaining MSME business continuity for budget planning and cash flow control. However, in the field, many business actors are still unaccustomed to structured financial recording or rely on conventional manual methods. On the other hand, although digital payments like QRIS are increasingly widespread, their potential to improve bookkeeping quality remains suboptimal without adequate literacy or financial technology understanding.

This study used a quantitative approach by distributing questionnaires to 61 MSME respondents in Setu District, Bekasi, who had used QRIS for at least six months. The collected data was then tested using multiple linear regression analysis techniques with the help of statistical software to measure relationships and influences between variables.

Key Research Findings

• QRIS Adoption Impact: QRIS adoption independently provides a positive and significant influence on the quality of accounting information and financial decisions of MSMEs.
• Fintech Knowledge Role: Fintech knowledge independently proves to enhance business actors' capacity to manage financial data and make rational business decisions.
• Simultaneous Effect on Accounting Info: Together, QRIS adoption and fintech knowledge account for 61.5% of the variation in accounting information quality with an F-value of 46.358.
• Simultaneous Effect on Financial Decisions: Both variables also simultaneously explain 49.1% of the variation in financial decision-making with an F-value of 27.995.

Enhancing transaction recording quality through this digitalization brings broad impacts for the business world and public policy in strengthening national financial inclusion. As emphasized by Bella Fitri Melliya Sari and the team from the Institute of Business and Independent Communication, Jakarta, the advancement of digital payment digitalization needs to go hand in hand with strengthening technological education so business actors can use transaction data as a basis for accurate business decisions. This helps MSMEs reduce the risk of recording errors and improve overall operational efficiency.

Author Profiles:

• Bella Fitri Melliya Sari: Researcher and academic at the Institute of Business and Independent Communication, Jakarta.
• Rina Pratiwi: Researcher and academic at the Institute of Business and Independent Communication, Jakarta.
• Karsam: Researcher and academic at the Institute of Business and Independent Communication, Jakarta.

Research Source:

Sari, B. F. M., Pratiwi, R., & Karsam. (2026). The Influence of Qris Adoption and Financial Technology Knowledge on the Quality of Accounting Information and Financial Decisions (Empirical Study on MSMEs in Setu District, Bekasi). Indonesian Journal of Business Analytics (IJBA), 6(4), 1070–1085. https://doi.org/10.55927/ijba.v6i4.16664