LITERASI KEUANGAN SYARIAH DALAM PENGGUNAAN QRIS PADA KONSUMEN MUSLIM: PERSPEKTIF AKUNTANSI KEPERILAKUAN

Abstract

The development of digital payment systems via the Quick Response Code Indonesian Standard (QRIS) offers convenience to Muslim consumers in conducting financial transactions. However, this convenience is accompanied by digital security risks that may affect the protection of assets and the alignment of transactions with Sharia principles. This study aims to analyze the Sharia financial literacy of Muslim consumers regarding their use of QRIS, specifically concerning their understanding of digital security risks, the application of Islamic financial ethics, and cautious behavior during transactions. The study employs a qualitative approach through the lens of behavioral accounting. Data were collected via in depth interviews with Muslim consumers who use QRIS, selected through purposive sampling. Data analysis involved verbatim transcription of interviews, initial coding, categorization, theme identification, and the interpretation of interrelationships between themes. The findings indicate that consumers' understanding of QRIS transaction risks remains limited, both in terms of technological security and Islamic financial ethics. A lack of digital security literacy leaves consumers potentially unable to recognize QR code based fraud such as quishing and results in inconsistent verification practices before completing transactions. The study also identifies a gap between the normative understanding of values ​​such as trustworthiness amanah), justice, transparency, and mutual consent (ridha) and their actual application in daily transactional behavior. From the perspective of fiqh muamalah (Islamic commercial jurisprudence), this situation relates to the potential presence of gharar  (uncertainty/ambiguity) and tadlis (deception), as well as the importance of asset protection (hifz al-mal) as a component of maqasid al-shariah (the higher objectives of Islamic law).