Resolving Micro Enterprise Bookkeeping Deficiencies via QRIS Implementation: An Empirical SEM-PLS Assessment using TAM
Keywords:
Financial Management, MSMEs, QRIS, SEM-PLS, TAM
Abstract
Traditional MSMEs face structural financial vulnerabilities due to poor bookkeeping and intermingled funds. Grounded in the Technology Acceptance Model (TAM), this quantitative causal associative study evaluates how QRIS efficiency and effectiveness upgrade internal micro-financial governance. Primary data were collected via structured questionnaires from 32 active MSME operators selected through purposive sampling, and analyzed using variance-based SEM-PLS via SmartPLS. The novelty lies in reframing financial technology from a retail medium to an internal digital intervention for administrative weaknesses. Findings demonstrate that QRIS efficiency (β = 0.382, T = 2.419, p = 0.016) and effectiveness (β = 0.500, T = 3.371, p = 0.001) exert positive, significant direct effects on financial management quality, explaining 67.4% of the total variance (R2 = 0.674). Efficiency shortens cash reconciliation time, while effectiveness drives bookkeeping automation and fund segregation. This study expands TAM into firm governance and aids regulators in optimizing digital literacy mentoring for micro merchants.
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Zhang, T. (2026). Warmth and competence in affective companion virtual humans : differential effects on behavioral intention via hedonic benefits. Frontiers in Psychology, 177(September), 1–15. https://doi.org/10.3389/fpsyg.2026.1877802
Aryowiloto, J., Numadi, K. R., & Manggo, T. N. (2024). QRIS Cross-Border: Indonesia’s Soft Power Diplomacy Instrument in Payment Digitalization in Southeast Asia. WIMAYA: Interdisciplinary Journal of International Affairs, 05(02), 108–121. https://doi.org/10.33005/wimaya.v5.i02
Badjeber, F. H., Hasanah, U., Mangge, I. R., & Ikbal, M. (2026). The Influence of Financial Literacy , Financial Inclusion , and Social Environment on the Decision to Use QRIS by " MSMEs " in Palu City. Tazkia Islamic Finance and Business Review, 20(1), 1–28. https://doi.org/10.30993/tifbr.v20i1.490
Chyntia, E., Maisyrah, S., & Shalawati, S. (2025). Dampak Sistem Pembayaran Qris Terhadap Peningkatan Pendapatan UMKM di Kabupaten Bireuen. SOLUSI : Jurnal Ilmiah Bidang Ilmu Ekonomi, 23(2), 241–259. https://doi.org/10.26623/slsi.v23i2.11892
Fauziah, K. W. A., Juwiyan, Y. L., Lestari, M. I., Kurniawati, H., & Deviarti, H. (2025). The QRIS Effect : What Truly Motivates MSMEs to Go Digital ? Airlangga Journal of Innovation Management, 06(02), 280–302. https://doi.org/10.20473/ajim.v6i2.72231
Guenther, P., Guenther, M., Ringle, C. M., Zaefarian, G., & Cartwright, S. (2023). Improving PLS-SEM use for business marketing research. Industrial Marketing Management, 111(March), 127–142. https://doi.org/10.1016/j.indmarman.2023.03.010
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling ( PLS-SEM ) (third). SAGE.
Humayroh, S. S., Riawan, R., & Rapini, T. (2024). QRIS Adoption Among Students is Reviewed from Financial Literacy, Digital Literacy, and Information Security. Jurnal Riset Akuntansi Dan Keuangan, 12(1), 635–650. https://doi.org/10.17509/jrak.v12i1.67819
Latif, I. S., Saputro, R. E., & Barkah, A. S. (2025). Improvement of Technology Acceptance Model ( TAM ) with PLS-SEM : A Systematic Literature Review. Journal of Information Systems and Informatics, 7(2), 1376–1399. https://doi.org/10.51519/journalisi.v7i2.1104
Lee, A. T., Ramasamy, R. K., & Subbarao, A. (2025). Understanding Psychosocial Barriers to Healthcare Technology Adoption : A Review of TAM Technology Acceptance Model and Unified Theory of Acceptance and Use of Technology and UTAUT Frameworks. Healthcare, 13(3), 1–35. https://doi.org/10.3390/healthcare13030250
Ma, X., Xu, M., Huang, L., & Nor, K. (2026). How Virtual Influencers Shape Consumers ’ Green Purchase Intention Among Chinese Consumers : Evidence from PLS-SEM and fsQCA. Journal of Theoretical and Applied Electronic Commerce Research, 21(9), 1–25. https://doi.org/10.3390/jtaer21090300
Nurohim, G. S., Setyadi, H. A., Widodo, P., & Sutanto, Y. (2026). LEVERAGING CONTINUAL FINE-TUNING FOR EMOTION CLASSIFICATION IN PRODUCT REVIEWS ON MSME SUSTAINABILITY SUPPORT. JITK (Jurnal Ilmu Pengetahuan Dan Teknologi Komputer), 11(4), 1382–1390. https://doi.org/10.33480/jitk.v11i4.7729
Prasetyo, F. H., Warsito, B., & Sugiharto, A. (2024). Aplikasi Analisis PLS-SEM berbasis R Shiny dan Penerapan UTAUT2 untuk Evaluasi Penerimaan Sistem Informasi. Jurnal Sains Dan Teknologi, 13(1), 147–158. https://doi.org/10.23887/jstundiksha.v13i1.68568
Ramadhan, R., & Afandi, A. (2025). Effectiveness of Using QRIS Payment as a Digital Payment Solution in Coffee Shop Business (Case Study of Circle Coffee Medan Coffee Shop). The Indonesian Interdisciplinary Journal of Sharia Economics, 8(2), 4371–4387. https://doi.org/10.31538/iijse.v8i2.6750
Rohmah, A., Bangsawan, L., & Susanto, F. (2025). ADOPTION OF AI IN FINANCIAL AUDITING AN EMPIRICAL ANALYSIS USING THE TECHNOLOGY ACCEPTANCE MODEL (TAM). Jurnal TAM ( Technology Acceptance Model ), 16(2), 78–83. https://doi.org/https://doi.org/10.56327/jurnaltam.v16i2.1869
Sabrina, L., Inayah, N., & Syahbudi, M. (2026). QRIS Dan Fenomena Cashless Society : Efisiensi Pembayaran Digital Terhadap Perspektif Gen Z. Owner: Riset & Jurnal Akuntansi, 10(1), 509–526. https://doi.org/10.33395/owner.v10i1.3042
Sarstedt, M., & Liu, Y. (2024). Advanced marketing analytics using partial least squares structural equation modeling ( PLS ‑ SEM ). Journal of Marketing Analytics, 12(1), 1–5. https://doi.org/10.1057/s41270-023-00279-7
Septianawati, E., & Abdillah, E. (2023). Structural Equation Modeling ( SEM ) on Mechanisms of Non- Science Students ’ Attitudes Toward Statistics Courses. Focus ACTion Of Research Mathematic, 6(02), 25–40. https://doi.org/10.30762/f_m.v6i2.1987
Sutrisno, E., & Nainggolan, R. (2025). UNLOCKING THE POTENTIAL OF DIGITAL PAYMENT: HOW FINANCIAL HABITS DRIVE DIGITAL PAYMENT ADOPTION AMONG INDONESIA’S MSMEs. JURNAL APLIKASI MANAJEMEN, 23(1), 111–133. https://doi.org/10.21776/ub.jam.2025.023.1.07.
Syafaa, Y. A., Nurmalasari, M. R., Pendidikan, U., & Denpasar, N. (2026). THE ROLE OF QRIS IN INFLUENCING CUSTOMERS ’ DECISION TO USE DIGITAL PAYMENTS AT UBUD TRADITIONAL MARKET. Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen Dan Kewirausahaan, 6(1), 139–175. https://doi.org/10.46306/vls.v6i1
Zalukhu, S., & Sembiring, F. (2025). The Effect of QRIS Payment on Consumer Purchase Decisions Using Technology Acceptance Model. Research Horizon, 5(4), 1359–1374. https://doi.org/10.54518/rh.5.4.2025.764
Zhang, T. (2026). Warmth and competence in affective companion virtual humans : differential effects on behavioral intention via hedonic benefits. Frontiers in Psychology, 177(September), 1–15. https://doi.org/10.3389/fpsyg.2026.1877802
Published
2026-11-07
How to Cite
Budi Al Amin, Sumaryanto, S., & Heribertus Ary Setyadi. (2026). Resolving Micro Enterprise Bookkeeping Deficiencies via QRIS Implementation: An Empirical SEM-PLS Assessment using TAM. International Journal of Economics, Business and Innovation Research, 5(06), 3207-3225. https://doi.org/10.63922/ijebir.v5i06.7032
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