The Effect of Financial Literacy and QRIS Usage on MSME Financial Report Quality

Budi Safatul Anam, Hendri Mauliansyah, Yunita Mustika Umma, Aida Fitri

Abstract


The purpose of this study is to examine and analyze the influence of financial literacy and the use of QRIS on the quality of financial reports of MSMEs in Gampong Batoh, Lueng Bata District, in the digital era. The sample of this study consists of 90 respondents. The research data were collected through questionnaires and interviews. Hypothesis testing was conducted using multiple linear regression analysis with the assistance of SPSS version 27. Based on the results of the analysis, it was found that financial literacy has a positive and significant partial effect on the quality of financial reports of MSMEs. The use of QRIS also has a positive and significant partial effect on the quality of financial reports of MSMEs. Furthermore, financial literacy and the use of QRIS simultaneously have a positive and significant effect on the quality of financial reports of MSMEs.


Keywords


Financial literacy; Quick response code indonesian standard; Quality of financial reports; Digital era

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References


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DOI: https://doi.org/10.30601/humaniora.v9i2.7014

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© Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum. Published by Center for Research and Community Service (LPPM) University of Abulyatama, Aceh, Indonesia. 2019