<![CDATA[This study aims to examine and partially analyze the influence of e-commerce, accounting information system quality, and financial literacy on financial report quality among culinary-sector MSMEs. Using a descriptive and associative design, data were collected from 100 respondents selected through proportional random sampling from a population of 27,946 culinary MSMEs, via questionnaires, interviews, and secondary data. All instruments were valid and reliable, and classical assumption tests confirmed normally distributed residuals with no multicollinearity or heteroscedasticity. Multiple linear regression using SPSS version 25 showed that increases in e-commerce adoption and financial literacy improve financial report quality, while declining accounting information system quality reduces it. Partial hypothesis testing (t-test) confirmed that e-commerce and financial literacy significantly affect financial report quality, whereas accounting information system quality does not. This study contributes to the accounting literature by offering empirical evidence on how digital transformation, technological infrastructure, and financial literacy jointly shape financial reporting quality in MSMEs, an area underexplored in the culinary sector. Practically, the findings suggest that MSME owners and policymakers should prioritize financial literacy training and e-commerce adoption over accounting system upgrades to improve financial reporting quality, supporting more targeted capacity-building and policy interventions for culinary MSMEs.]]>
