STUDI LITERATUR: PERAN QRIS DALAM MENINGKATKAN PENDAPATAN UMKM MELALUI KUALITAS PENGELOLAAN KEUANGAN DIGITAL

Abstract

Abstrak

Penelitian ini bertujuan menganalisis hubungan persepsi kemudahan penggunaan QRIS, persepsi manfaat penggunaan QRIS, dan intensitas penggunaan QRIS dengan pendapatan UMKM, serta peran kualitas pengelolaan keuangan digital dalam mendukung peningkatan pendapatan. Penelitian menggunakan pendekatan kualitatif dengan metode studi literatur sistematis mengikuti kerangka PRISMA. Penelusuran literatur dilakukan melalui Google Scholar, Garuda, DOAJ, dan Semantic Scholar. Berdasarkan naskah, 42 rekaman awal disaring hingga 16 sumber dianalisis. Hasil kajian menunjukkan bahwa kemudahan, manfaat, dan intensitas penggunaan QRIS memiliki hubungan positif dengan pendapatan UMKM. Kualitas pengelolaan keuangan digital mendukung pencatatan transaksi, pemantauan arus kas, pengendalian biaya, dan pengambilan keputusan usaha. Dengan demikian, manfaat QRIS bagi pendapatan UMKM bergantung pula pada kemampuan pelaku usaha mengelola data transaksi secara efektif.

Kata Kunci: inklusi keuangan; pendapatan UMKM; pengelolaan keuangan digital; QRIS; studi literatur

Abstract

This study analyzes the relationships between perceived ease of use of the Quick Response Code Indonesian Standard (QRIS), perceived benefits of QRIS adoption, intensity of QRIS usage, and the income of Micro, Small, and Medium Enterprises (MSMEs), alongside the role of digital financial management quality in driving income growth. A qualitative research design was adopted, utilizing a systematic literature review conducted in accordance with the PRISMA framework. Relevant literature was retrieved from Google Scholar, Garuda, DOAJ, and Semantic Scholar. Following a screening process of 42 initially identified records, a final set of 16 sources was included in the analysis. The findings reveal that perceived ease of use, perceived benefits, and usage intensity of QRIS have a positive association with MSME income. Furthermore, high-quality digital financial management strengthens transaction recording, cash flow monitoring, cost control, and business decision-making processes. Consequently, the income-enhancing benefits of QRIS are contingent upon MSME actors’ capacity to effectively manage the transaction data generated through the system.

Keywords: financial inclusion; MSME income; digital financial management; QRIS; literature review