QRIS Adoption, Ease of Financial Recording and Accountability of Financial Reports: A Study on MSMEs in Yogyakarta City

This paper examines the role of account ownership, device usage, and payment methods to QRIS adoption that subsequently influence the ease of financial recording and the accountability of financial reports. We analyze relationship using Structural Equiation Modeling. The dataset is obtained from 200 MSMEs in Yogyakarta. As hypothesized; we obtain positive relationship between company account ownership, device usage, and payment methods on QRIS adoption. Subsequently the adoption of QRIS also improve the ease Financial Recording and Financial Accountability. Our study revealed insights for beneficial further adoption of QRIS for MSMEs toward the nation