<![CDATA[This study aims to analyze the effect of digital accounting implementation on the development of micro, small, and medium enterprises (MSMEs) in the creative industry sector in Surakarta City. A quantitative approach with a cross-sectional survey design was employed. Data were collected through a closed-ended questionnaire administered to 120 MSME actors who had implemented digital accounting applications, and were analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The findings indicate that digital accounting implementation has a significant effect on MSME development. The use of digital accounting systems has been proven to improve the efficiency of financial recording, support data-driven decision-making, and enhance both managerial capacity and market expansion. The path coefficient shows a strong positive relationship between the two variables, with a contribution of 46.8% to the variance in MSME development. These findings highlight the importance of digitalization in MSME financial governance, particularly in the innovation-driven and dynamic creative industry sector. Digital accounting serves not only as an administrative tool but also as a strategic instrument to strengthen business competitiveness and sustainability. Therefore, synergy among business actors, local government, and technology providers must be strengthened to create an inclusive and sustainable digital ecosystem.]]>
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