QRIS Sebagai Lapisan Bukti Digital Bagi Pencatatan dan Rekonsiliasi Transaksi Usaha Mikro Kecil dan Menengah (UMKM)
DOI:
https://doi.org/10.30603/ab.v22i1.8280Keywords:
QRIS, Digital Evidence, Transaction Recording, Reconciliation, MSMEsAbstract
Although QRIS has been widely examined as a digital payment instrument, limited attention has been paid to how its transaction trail is used in daily recording and administrative control in MSMEs. This study analyzes how QRIS supports sales recording, verification, reconciliation, and owner monitoring at a culinary MSME in Makassar. A qualitative case study used observations of two work shifts, semi-structured interviews with one owner and two cashiers, and examination of QRIS histories and manual sales records. Data were coded thematically and triangulated across sources and techniques. According to the manager's estimate, QRIS represented approximately 50-60% of daily transactions. The findings reveal a recurring mechanism: payment notification, cashier verification, manual recording, end-of-shift reconciliation, and owner monitoring. The transaction trail supports traceability and provides a basis for detecting potential omitted entries, nominal discrepancies, and unconfirmed payments. However, it does not automatically produce accounting records because BNI and GoPay Merchant data remain separate from manual bookkeeping. The study conceptualizes QRIS as a digital evidence layer between payment execution and accounting input, rather than as an accounting system. Written reconciliation procedures, consolidated merchant reports, backup payment arrangements, and gradual linkage to a simple accounting or point-of-sale system are recommended.
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