Implementasi Potongan Biaya Merchant Discount Rate (MDR) Dalam Meningkatkan Pengendalian Keuangan UMKM Yang Menerapkan Metode Pembayaran Quick Response Code Indonesia Stanard (QRIS)

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, but the increasing number of MSMEs has not been fully matched by adequate financial management. With the development of digital payments through the Indonesian Standard Quick Response Code (QRIS), new implications have emerged in the form of Merchant Discount Rate (MDR) fees, which impact business financial records. This study aims to analyze the implementation of MDR fee deductions in QRIS transactions and their implications for MSME financial control. The study used a qualitative approach with an exploratory descriptive design through in-depth interviews with 17 MSME QRIS users. The results indicate that most MSMEs still have limited understanding of MDR fees and have not recorded them separately as an operational expense. Financial recording practices vary, ranging from not recording them to recording income based on the net amount after MDR deductions. Although the use of QRIS increases transaction transparency and facilitates cash flow monitoring, these benefits are not optimal in supporting financial control due to limited digital accounting literacy. This study confirms that the effectiveness of QRIS in improving MSME financial control depends heavily on business owners' understanding and accurate recording of MDR fees.

Keywords: MSMEs, QRIS, Merchant Discount Rate (MDR), financial control, digital accounting literacy.