<![CDATA[This study examines the influence of business duration, education level, and business turnover on financial recordkeeping practices among micro enterprises in Waru District, Sidoarjo. The research was motivated by the low adoption of standardized financial reporting among micro-entrepreneurs, where most businesses still rely on simple and irregular bookkeeping. Using a quantitative approach, data were collected from 84 micro-enterprise owners registered with a valid Business Identification Number (NIB). The analysis was conducted using SEM-PLS to evaluate the relationship between the independent variables and financial recordkeeping. The findings reveal that education level and business turnover have a positive and significant effect on financial recordkeeping, indicating that higher educational attainment and greater turnover encourage micro-entrepreneurs to adopt more structured bookkeeping practices. In contrast, business duration does not significantly affect financial recordkeeping, suggesting that longer operational experience alone does not enhance financial administration capabilities. The model demonstrates weak-to-moderate predictive power, with an R² value of 0.295. These results highlight the importance of improving entrepreneurs’ financial literacy and encouraging greater use of accounting practices to strengthen micro-enterprise financial management. The study provides insights for policymakers and stakeholders to design targeted interventions that support the development of standardized bookkeeping among micro enterprises.]]>
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