<![CDATA[Penelitian ini bertujuan menganalisis hubungan pengetahuan akuntansi dan financial technology terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di wilayah Medan Timur dengan literasi keuangan sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan pengumpulan data melalui kuesioner terhadap 80 pelaku UMKM sektor akomodasi, makanan, dan minuman. Analisis data dilakukan menggunakan Partial Least Square (PLS) melalui aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berhubungan positif dan signifikan dengan kinerja UMKM, sementara financial technology berhubungan positif namun tidak signifikan. Literasi keuangan tidak terbukti memoderasi hubungan antara pengetahuan akuntansi dan kinerja UMKM maupun antara financial technology dan kinerja UMKM. Temuan ini mengindikasikan bahwa peningkatan kinerja UMKM di Medan Timur lebih dipengaruhi oleh kompetensi akuntansi dan pemanfaatan teknologi keuangan secara langsung, sedangkan literasi keuangan masih memerlukan penguatan melalui program edukasi dan pelatihan yang lebih terarah. This study aims to examine the relationship between accounting knowledge and financial technology on the performance of Micro, Small, and Medium Enterprises (MSMEs) in East Medan, with financial literacy serving as a moderating variable. A quantitative associative approach was employed, using questionnaire data collected from 80 MSME owners operating in the accommodation, food, and beverage sectors. Data analysis was conducted using Partial Least Squares (PLS) with the SmartPLS application. The findings indicate that accounting knowledge has a positive and significant relationship with MSME performance, while financial technology shows a positive but insignificant relationship. Furthermore, financial literacy does not moderate the relationship between accounting knowledge and MSME performance, nor the relationship between financial technology and MSME performance. These results suggest that improvements in MSME performance in East Medan are primarily driven by accounting competencies and the direct utilization of financial technology, while financial literacy requires further strengthening through targeted education and training programs]]>
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