<![CDATA[Digital transformation requires MSMEs to adapt their business management practices, including financial recording and management. This study aims to analyze how MSME owners navigate accounting digitalization through innovation strategies and resilience to support business sustainability. A descriptive qualitative approach was employed with 10 MSME owners in Tasikmalaya City selected purposively based on their direct involvement in business decision-making and management. Data were collected through semi-structured interviews and documentation and analyzed thematically. The findings show that accounting digitalization encourages a shift toward more structured transaction recording, cash flow monitoring, expenditure control, and the use of financial information in decision-making. Innovation was reflected in owners’ efforts to adjust financial recording and resource management practices according to their business needs. These practices supported financial resilience by enabling owners to adjust resource allocation in response to changes in revenue, costs, and working capital requirements. From the perspective of Dynamic Capability Theory, these processes reflect sensing, seizing, and transforming capabilities. This study contributes to the MSME literature by demonstrating that accounting digitalization can extend beyond an administrative function and become an adaptive capability that strengthens financial resilience and supports business sustainability.]]>
