Pengaruh Persepsi Manfaat, Persepsi Risiko, dan Literasi Keuangan Terhadap Penggunaan QRIS oleh UMKM di Era Ekonomi Digital (Studi Kasus UMKM di Kota Malang)

Tomy Darioga, Noor Shodiq Askandar, Harun Alrasyid

Abstract


This study aims to analyze the influence of perceived usefulness, perceived risk, and financial literacy on the use of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in Malang City. This research employed a quantitative approach using a survey method. The sample was selected through purposive sampling, involving 170 MSME owners who have used QRIS as a transaction tool in their business activities. Data were collected through the distribution of questionnaires to respondents both directly and online. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4.0 software. The results indicate that perceived usefulness and financial literacy have a positive and significant effect on the use of QRIS. This finding suggests that the higher the confidence of MSME actors in the benefits of QRIS and the better their level of financial understanding, the greater their tendency to utilize this technology in their business operations. Conversely, perceived risk has a negative and significant effect on the use of QRIS. This means that the higher the level of concern regarding risks such as data security, potential financial losses, and transaction system disruptions, the lower the level of QRIS usage among MSME actors. The findings of this study emphasize that technology perception factors and individuals' ability to understand financial aspects are important elements influencing MSME actors' decisions to adopt digital payment systems. Therefore, efforts are needed to enhance education regarding the benefits of QRIS, strengthen transaction security systems, and develop financial literacy programs to support the acceleration of MSME digitalization.
Keywords: QRIS, MSMEs, perceived usefulness, perceived risk, financial literacy, malang city.

Full Text:

PDF

References


Alfani, R. S., & Ariani, K. R. 2023. “Pengaruh Persepsi Manfaat, Persepsi Kemudahan, Risiko Dan Kepercayaan Terhadap Keputusan Menggunakan Uang Elektronik (Qris).” Edunomika 08(01): 1–8. doi:10.29040/jie.v8i1.11256.

Alifia, Nadhifa, Erwin Permana, and Harnovinsah Harnovinsah. 2024. “Analisis Penggunaan QRIS Terhadap Peningkatan Pendapatan UMKM.” Jurnal Riset Pendidikan Ekonomi 9(1): 102–15. doi:10.21067/jrpe.v9i1.9940.

Anisah, Siti, and Evaliati Amaniyah. 2024. “Pengaruh Literasi Keuangan, Risiko Transaksi Dan Kemudahan Terhadap Minat Penggunaan QRIS Pada Umkm Di Sampang.” Journal of Accounting and Finance Management 5(5): 1068–78. doi:10.38035/jafm.v5i5.1056.

Aswati, Wa Ode, Intihanah, and Dea Ika Renalda. 2024. “Pengaruh Manfaat Dan Risiko Terhadap Penggunaan Quick Response Code Indonesian Standard (Qris).” Jurnal Akuntansi dan Keuangan 9(2): 555–69. doi:10.33772/jakuho.v9i2.211.

Badan Pusat Statistik. 2024. “Jumlah Usaha Mikro Kecil Menengah (UMKM) Di Kota Malang (Unit), 2024.” WEBSITE. https://malangkota.bps.go.id/id/statistics-table/2/NTMxIzI=/jumlah-usaha-mikro-kecil-menengah--umkm--menurut-kecamatan-di-kota-malang.html pada 6 Februari 2025 (October 16, 2025).

Bank, Indonesia. 2020. “QR Code Indonesian Standard (QRIS).” Bank Indonesia 4(04).

Davis, Fred D. 1989. “Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology.” MIS quarterly: 319–40.

Featherman, Mauricio S, and Paul A Pavlou. 2003. “Predicting E-Services Adoption: A Perceived Risk Facets Perspective.” International journal of human-computer studies 59(4): 451–74.

Hair, Joseph F. 2009. “Multivariate Data Analysis.”

Hair, Joseph F, G Tomas M Hult, and Christian M Ringle. 2017. A Primer on Partial Least Squares Structural Equation Modeling ( PLS-SEM ).

Haq, Muhammad Zhilalul, Luqman Hakim Handoko, and Asgaft Asysyad Rasyid. 2023. “Analysis of the Influence of Perceived Benefits , Easiness and Risk on Students ’ Interest in Using QRIS.” Journal of Business Management and Islamic Banking 02(2): 189–210. doi:10.14421/jbmib.v2i2.2075.

Kirayna Evitasari, Nelvina Ivana, Osly Usman. 2023. “The Influence of Financial Literacy, Perceived Benefits, and Perceived Ease of Use OnQRIS Usage Decision among Students in DKI Jakarta with Trust as a MediatingVariable.” International Students Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM 2023): 89–112. doi:10.21009/ISC-BEAM.011.06.

Lusardi, Annamaria, and Mitchell. 2014. “The Economic Importance of Financial Literacy: Theory and Evidence.” American Economic Journal: Journal of Economic Literature 52(1): 5–44.

Lusardi, Annamaria, Olivia S Mitchell, and Vilsa Curto. 2014. “Financial Literacy and Financial Sophistication in the Older Population.” Journal of pension economics & finance 13(4): 347–66. doi:10.1017/S1474747214000031.

Nasih, Arif Miftahun Nasih, Vidia Gati, and Sri Rahayu. 2024. “Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Manfaat, Persepsi Kepercayaan, Persepsi Risiko Dan Persepsi Hambatan Terhadap Minat Menggunakan QRIS Yang Dimediasi Oleh Sikap Terhadap QRIS.” Jurnal Akuntansi AKUNESA 12(3): 302–16. doi:10.26740/akunesa.v12n3.p302-316.

Ni Ketut Seniati, and Desak Nyoman Sri Werastuti. 2024. “Pengaruh Persepsi Resiko, Habit, Dan Facilitating Condition Terhadap Minat Penggunaan Quick Response Code Indonesian Standard (QRIS).” Jurnal Akuntansi Profesi 15(01): 143–55. doi:10.23887/jap.v15i01.49697.

Nia Monica Putri, Idham Lakoni, and Sintia Safrianti. 2023. “Pengaruh Literasi Keuangan, Kemudahan Dan Kepercayaan Terhadap Keputusan Bertransaksi Menggunakan Qris Pada Umkm Di Kota Bengkulu.” E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis 16(2): 356–64. doi:10.51903/e-bisnis.v16i2.1259.

Otoritas Jasa Keuangan. 2017. “Otoritas Jasa Keuangan.” Salinan Peraturan Otoritas Jasa Keuangan Nomor 65.

Patnaik, Amitabh, Pallavi Kudal, Sunny Dawar, Varada Inamdar, and Prince Dawar. 2025. “Exploring User Acceptance of Digital Payments in India : An Empirical Study Using an Extended Technology Acceptance Model in the Fintech Landscape.” International Journal of Sustainable Development and Planning 18(8): 2587–97.

Putri, Azzahra Firdausya Caesa. 2024a. “Pengaruh Persepsi Manfaat, Kemudahan, Risiko, Keamanan, Dan Word Of Mouth Terhadap Minat Menggunakan Quick Response Code Indonesian Standard (Qris) Pada Pelaku UMKM Kabupaten Sleman.”

Putri, Azzahra Firdausya Caesa. 2024b. “Pengaruh Persepsi Manfaat, Kemudahan, Risiko, Keamanan, Dan Word Of Mouth Terhadap Minat Menggunakan Quick Response Code Indonesian Standard (QRIS) Pada Pelaku UMKM Kabupaten Sleman.” : 117.

Putri, Nia Monica, Idham Lakoni, and Sintia Safrianti. 2023. “Pengaruh Literasi Keuangan, Kemudahan Dan Kepercayaan Terhadap Keputusan Bertransaksi Menggunakan QRIS Pada UMKM Di Kota Bengkulu.” E-Bisnis: Jurnal Ilmiah Ekonomi Dan Bisnis 16(2): 356–64.

Santika, Alis, Ranti Aliyani, and Ria Mintarsih. 2022. “Persepsi Dan Intensi Pelaku Umkm Terhadap Penggunaan Qris Sebagai Sistem Pembayaran Digital Di Kota Tasikmalaya.” Transekonomika: Akuntansi, Bisnis Dan Keuangan 2(4): 61–70.

Seniati, Ni Ketut, and Desak Nyoman Sri Werastuti. 2024. “Pengaruh Persepsi Resiko, Habit, Dan Facilitating Condition Terhadap Minat Penggunaan Quick Response Code Indonesian Standard (QRIS).” Jurnal Akuntansi Profesi 15(01): 143–55.

Sri ekaningsih, Ana. 2020. QRIS Dan Era Baru Transaksi Pembayaran 4.0. Penerbit Andi.

Taryanda, Muhklis Ananta, Rofiqoh Ferawati, and Beid Fitrianova Andriani. 2024. “Pengaruh Persepsi Manfaat, Kemudahan Penggunaan, Dan Risiko Terhadap Minat Menggunakan Qris Pada Masyarakat Di Kota Jambi.” Jurnal Akademik Ekonomi Dan Manajemen Vol.1, No.3 September 2024 1(3): 87–101. doi:10.61722/jaem.v1i3.2477.

Venkatesh, Viswanath, and Fred D Davis. 2000. “A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies.” Management science 46(2): 186–204.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License