THE EFFECT OF DIGITAL PAYMENT METHODS (QRIS, E-WALLET, MOBILE BANKING) ON THE ACCURACY OF FINANCIAL REPORTS AMONG SMALL AND MEDIUM-SIZED ENTERPRISES IN THE FOOD AND BEVERAGE SECTOR IN LAMONGAN DISTRICT IN 2025
Keywords:
Digital Payments, QRIS, E-Wallet, Mobile Banking, Financial Statement Accuracy, MSMEs .Abstract
This study aims to examine the effect of digital payment on the accuracy of financial statements among culinary MSMEs in Lamongan District. A quantitative approach was employed by distributing questionnaires to 90 MSME owners selected through purposive sampling. The data were analyzed using simple linear regression with SPSS version 25. The results indicate that digital payment has a positive and significant effect on the accuracy of financial statements, as evidenced by a significance value of 0.000 (<0.05), a t-value of 10.223, and an F-value of 104.506. The coefficient of determination (R²) of 0.543 indicates that digital payment explains 54.3% of the variation in financial statement accuracy, while the remaining 45.7% is influenced by other factors outside the research model. These findings suggest that greater adoption of digital payment contributes to higher financial statement accuracy among culinary MSMEs.
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