<![CDATA[This study examines the factors that influence the adoption of technology-based accounting among micro, small, and medium enterprises (MSMEs) in the beverage sector in Cakranegara District, Mataram City. This study focuses on analyzing whether business profits and the age of business owners influence the likelihood of using Microsoft Excel as an accounting tool. A quantitative approach was used with primary data collected from 30 MSME owners through structured interviews and questionnaires filled out by researchers. The data were analyzed using a binary logistic regression model. The results show that neither business profit nor the age of business owners significantly influence the use of Excel-based bookkeeping. Although both variables show negative coefficients, statistical tests indicate that neither individually predicts technology adoption. However, the model as a whole shows good explanatory power, suggesting that factors other than economic or demographic characteristics may influence the adoption of digital bookkeeping. These findings highlight the importance of digital literacy, perceived usefulness, and user readiness as potential factors in encouraging MSMEs to switch from manual to digital bookkeeping practices.]]>
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