Figo Ahmad Caesar
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PENGARUH TEKNOLOGI DIGITAL AKUNTANSI, E-COMMERCE, DAN KEUANGAN DIGITAL DALAM MENINGKATKAN KINERJA UMKM Figo Ahmad Caesar; Puji Astuti; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61173

Abstract

This study aims to analyze the influence of accounting digitalization, e-commerce, and digital finance on the performance of Micro, Small, and Medium Enterprises (MSMEs) managed by Generation Z in the culinary sector of Kediri City. This study employed a quantitative approach using primary data collected through questionnaires distributed to Generation Z entrepreneurs managing culinary MSMEs in Kediri City. The sampling technique used was purposive sampling. The collected data were analyzed using multiple linear regression analysis to examine the partial and simultaneous effects of accounting digitalization, e-commerce, and digital finance on MSME performance. The findings indicate that accounting digitalization, e-commerce, and digital finance contribute to improving MSME performance by increasing operational efficiency, expanding market reach, facilitating financial transactions, and supporting data-based business decision-making. Simultaneously, these three variables play an important role in enhancing the competitiveness and sustainability of Generation Z-managed culinary MSMEs in the digital era. This study offers novelty by integrating accounting digitalization, e-commerce, and digital finance into a single research model and specifically focuses on Generation Z entrepreneurs in the culinary MSME sector of Kediri City. Previous studies generally examined these variables separately and rarely addressed Generation Z as the primary research subject.