Pendas : Jurnah Ilmiah Pendidikan Dasar
Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Published

PENGARUH TEKNOLOGI DIGITAL AKUNTANSI, E-COMMERCE, DAN KEUANGAN DIGITAL DALAM MENINGKATKAN KINERJA UMKM

Figo Ahmad Caesar (Unknown)
Puji Astuti (Unknown)
Andy Kurniawan (Unknown)



Article Info

Publish Date
20 Jul 2026

Abstract

This study aims to analyze the influence of accounting digitalization, e-commerce, and digital finance on the performance of Micro, Small, and Medium Enterprises (MSMEs) managed by Generation Z in the culinary sector of Kediri City. This study employed a quantitative approach using primary data collected through questionnaires distributed to Generation Z entrepreneurs managing culinary MSMEs in Kediri City. The sampling technique used was purposive sampling. The collected data were analyzed using multiple linear regression analysis to examine the partial and simultaneous effects of accounting digitalization, e-commerce, and digital finance on MSME performance. The findings indicate that accounting digitalization, e-commerce, and digital finance contribute to improving MSME performance by increasing operational efficiency, expanding market reach, facilitating financial transactions, and supporting data-based business decision-making. Simultaneously, these three variables play an important role in enhancing the competitiveness and sustainability of Generation Z-managed culinary MSMEs in the digital era. This study offers novelty by integrating accounting digitalization, e-commerce, and digital finance into a single research model and specifically focuses on Generation Z entrepreneurs in the culinary MSME sector of Kediri City. Previous studies generally examined these variables separately and rarely addressed Generation Z as the primary research subject.

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Journal Info

Abbrev

pendas

Publisher

Subject

Other

Description

Pendas : Jurnah Ilmiah Pendidikan Dasar is a journal published twice a year, namely in June and December that aims to be a forum for scientific publications to pour ideas and studies complemented with the results of research related to primary school education. To achieve this, basic education ...