Studi Komparatif Kinerja Keuangan Umkm Sebelum Dan Sesudah Penggunaan Qris
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Abstract
Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sektor Usaha Mikro, Kecil, dan Menengah (UMKM) sebelum dan sesudah penggunaan Quick Response Code Indonesian Standard (QRIS) sebagai sistem pembayaran digital. QRIS merupakan inovasi Bank Indonesia yang bertujuan untuk mendorong integrasi dan efisiensi sistem pembayaran non-tunai di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan komparatif dan dilakukan pada UMKM yang beroperasi di Kota Palembang. Analisis kinerja keuangan dilakukan menggunakan rasio Return on Assets (ROA), Net Profit Margin (NPM), Current Ratio (CR), dan Total Asset Turnover (TATO). Data penelitian diperoleh dari laporan keuangan UMKM yang telah menggunakan QRIS minimal selama satu tahun. Untuk menguji perbedaan kinerja keuangan sebelum dan sesudah penerapan QRIS, digunakan uji statistik paired sample t-test. Hasil penelitian menunjukkan bahwa terdapat peningkatan yang signifikan pada rasio profitabilitas dan efisiensi setelah penerapan QRIS, sementara rasio likuiditas menunjukkan peningkatan yang bersifat moderat. Kesimpulannya, penggunaan QRIS memberikan kontribusi positif terhadap peningkatan kinerja keuangan UMKM di Kota Palembang melalui proses transaksi yang lebih cepat, efisien, dan terdokumentasi secara digital.
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