Apakah Penyusunan Laporan Keuangan UMKM Dipengaruhi Oleh Pengetahuan Atas QRIS dan Kesadaran Menggunakan QRIS?
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Abstract
Micro, Small and Medium Enterprises (MSMEs) are now the wheels of the economic cycle that cannot be underestimated. The transaction method that is widely used by MSMEs is the QRIS payment method. Knowledge and awareness of the use of QRIS is certainly expected to increase the intentions of MSME players in preparing financial statements. It will be useful for MSME players to obtain funds from investors or creditors. On the other hand, with financial reports, MSME players can clearly know the turnover and net profit of their business and can contribute to state revenue. This research aims to examine the influence of knowledge and awareness of using QRIS on the preparation of MSME financial reports. After testing the results of questionnaires on 31 MSMEs throughout South Tangerang, this research concluded that knowledge and awareness of the use of QRIS had a positive effect on the preparation of financial reports. It is hoped that the results of this research can contribute to providing financial literacy so as to increase insight into banking instruments that can support improving the quality of preparing MSME financial statements
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