Technology and business systems developments today offer much convenience in transaction activities. This development has led to changes in new ways and methods of transaction activities, especially in payment transactions. Payment transactions can be carried out virtually via digital or electronic media. This kind of thing allows necessary transactions to be carried out effectively, efficiently, and safely. This kind of development can become an idea for the birth of financial transaction services through digital media. Technological and business developments in offering digital payment systems have brought many changes, namely the digital wallet (e-wallet) feature, the successor system to electronic money (e-money). In this digital wallet feature, users can store money in digital form in an application. E-Wallet and E-Money are applications that can be accessed using a smartphone. These applications have practicality, comfort, and security advantages when used for the transaction. QRIS provides a more efficient alternative non-cash payment method. Using one QR Code standard, the provision of goods and services does not need various QR Codes from different publishers. QRIS is very useful in helping process non-cash transactions more efficiently. It helps improve business performance. Meanwhile, the drawback is that you must be connected to the internet when using the application to transact. The use of technology has now become fundamental in everyday life, both in social and economic aspects. In the production process, technological intervention has become the dominant lifestyle in society. This research aims to discover how micro, small, and medium enterprises perceive QRIS and their intentions in using QRIS. It also supports understanding of QRIS in micro, small, and medium enterprises business in the Samarinda area. The research method used is qualitative, with primary data sources and data collection using literature studies and interviews. The criteria in this research are micro, small, and medium enterprises in the Samarinda area that have used QRIS for non-cash payments. The results of this research show that micro, small, and medium enterprises have the perception that the use of lines can be helpful and facilitate buying and selling activities, increase trust, and create a social perception both from the perspective of consumers and business owners in micro, small and medium enterprises business in the Samarinda area.