Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)

How is the Impact of Non-Cash Payment System on Sales of Micro, Small and Medium Enterprise?

Authors
Stephani Salim, Diana Frederica
Corresponding Author
Diana Frederica
Available Online 15 September 2020.
DOI
10.2991/aebmr.k.200915.044How to use a DOI?
Keywords
fintech, Indonesian MSMEs, non-cash payment, accounting record
Abstract

The purpose of this study are (1) to analyze the impact of non-cash payment systems on MSMEs sales, (2) to analyze the expectations of MSMEs related to non-cash payment systems, (3) to analyze whether non-cash transactions can facilitate the recording of MSME accounting. Data was obtained through a survey of 10 MSME owners of the food and beverage sector in West Jakarta. The analysis technique is descriptive qualitative. The results showed that most MSMEs felt the positive impact of non-cash payment system that (1) could increase sales by around 10% -20% because of the offered cashback, (2) had no trouble finding change money, (3) avoiding debt by buyers because there is a pay later facility, (4) safe because they don’t hold large amounts of cash. Obstacles felt by MSMEs are (1) absence of bank accounts, (2) there is an error in the network and the transfer of the results of sales transactions to MSME banks that are late. MSMEs also feel the positive impact of the non-cash payment system on their accounting records. This helps them record sales transactions whose reports are sent via e-mail. It can also avoid corruption or manipulation of sales results by its employees even though there are still MSMEs that make manual records to compare the results sent by financial technology companies with their records.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
15 September 2020
ISBN
978-94-6239-053-9
ISSN
2352-5428
DOI
10.2991/aebmr.k.200915.044How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Stephani Salim
AU  - Diana Frederica
PY  - 2020
DA  - 2020/09/15
TI  - How is the Impact of Non-Cash Payment System on Sales of Micro, Small and Medium Enterprise?
BT  - Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
PB  - Atlantis Press
SP  - 188
EP  - 191
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200915.044
DO  - 10.2991/aebmr.k.200915.044
ID  - Salim2020
ER  -