<![CDATA[This study aims to analyze the effect of computer application utilization on the efficiency of management strategies and accounting reporting in Micro, Small, and Medium Enterprises (UMKM). Digitalization of business processes through computer applications such as accounting software, management systems, and strategic dashboards has become a necessity for UMKM to compete in the era of digital transformation. This study uses a quantitative approach with respondents of 50 UMKM actors in Medan City who have used computer applications in their business operations. Data were collected through questionnaires and analyzed using simple linear regression with the help of SPSS software. The results showed that the use of computer applications had a significant effect on increasing the efficiency of management strategies (R² = 0.58) and accounting reporting (R² = 0.63). This finding reinforces the importance of technology integration in UMKM operations to improve competitiveness and accountability. This study recommends expanding the use of computer applications comprehensively and digitalization training for UMKM actors.]]>
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