Differences in Non-Cash Payments Proportion across MSMEs Groups in Kampung Baru: A Kruskal–Wallis Analysis

Sukma purmadin; Imam Awaluddin

doi:10.63922/ijebir.v5i06.7078

Sukma purmadin University of Lampung
Imam Awaluddin University of Lampung

DOI: https://doi.org/10.63922/ijebir.v5i06.7078

Keywords: Financial Proportion, Kruskal-Wallis, MSMEs, Non-Cash Payment, Transaction Asymmetry.

Abstract

The digital transformation of payment systems has altered transaction

landscapes for Micro, Small, and Medium Enterprises (MSMEs). However, non-cash

payment adoption remains uneven and highly dependent on business

characteristics. This study analyzes differences in non-cash payment proportions on

revenue and expenditure sides among six MSME groups in Kampung Baru: grocery

stalls, laundries, photocopy shops, street vendors, restaurants, and other MSMEs.

Since data did not meet normality and homogeneity assumptions, the nonparametric

Kruskal-Wallis test was employed, followed by Dunn-Bonferroni post hoc tests.

Results confirm significant differences in non-cash revenue and expenditure

proportions across groups. Interestingly, a stark asymmetry emerges: service-

oriented businesses accept and pay non-cash symmetrically, whereas trade and

food businesses accept non-cash from customers but still rely heavily on cash for

supplier payments and operational costs. This implies that digital literacy programs

and non-cash payment policies must be tailored to each MSME group's transaction

characteristics and supply chain ecosystems, rather than generalized.

Keywords: Financial Proportion, Kruskal-Wallis, MSMEs, Non-Cash Payment,

Transaction Asymmetry.

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