Pengaruh Penggunaan QRIS Terhadap Efisiensi Keuangan UMKM Ekonomi Kreatif Sektor Kuliner

Abstract

Digital payment transformation through the Quick Response Code Indonesian Standard supports financial inclusion and MSME digitalization in Indonesia, yet evidence on its financial efficiency outcomes for culinary creative economy MSMEs remains limited. This study analyzes the effect of QRIS usage on financial efficiency among culinary creative economy MSMEs. An explanatory quantitative design with a cross-sectional approach was applied to MSME operators in the Talasalapang Street Area, Makassar City. Data were analyzed using partial least squares-based structural equation modeling. The results show that QRIS usage positively and significantly affects aggregate financial efficiency. At the dimensional level, QRIS usage significantly improves transaction cost efficiency, financial recording efficiency, cash flow efficiency, and financial administration time efficiency. Financial recording efficiency is the most affected dimension. The findings suggest that digitalization strategies should prioritize measurable financial outcomes rather than merchant penetration alone.