<![CDATA[This study aims to examine the influence of accounting literacy, tax literacy, and business experience on the quality of financial record-keeping among Micro, Small, and Medium Enterprises (MSMEs) in South Jakarta. A quantitative approach was employed using questionnaire data collected from 142 MSME owners selected through purposive sampling and determined using the Slovin formula. Data were analyzed using multiple linear regression with SPSS version 30. The results indicate that accounting literacy, tax literacy, and business experience have a positive and significant effect on the quality of financial record-keeping. MSME owners with better accounting and tax knowledge, as well as greater business experience, tend to maintain higher-quality financial records. These findings imply the importance of enhancing accounting and taxation literacy programs and strengthening business management capabilities among MSME owners to improve financial record-keeping practices and support sustainable business development.]]>
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