<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) represent the backbone of Indonesia's economy, yet their performance remains constrained by limited utilization of accounting information, low e-commerce adoption, and inadequate financial literacy challenges particularly evident among food-and-beverage entrepreneurs in urban sub-districts. This study examines the effects of accounting information use and e-commerce adoption on MSME performance, with financial literacy as a moderating variable, among food-and-beverage MSMEs in East Medan District, Medan City, Indonesia. An associative quantitative research design was employed, and primary data were collected via structured Likert-scale questionnaires from 83 food-and-beverage MSMEs selected through proportional stratified random sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0, following a two-stage assessment of the measurement and structural models. The model explained a substantial proportion of variance in MSME performance (R² = 0.876; adjusted R² = 0.868). Results show that both accounting information use (β = 0.415, p < 0.001) and e-commerce adoption (β = 0.283, p = 0.031) exert positive and significant effects on MSME performance. Financial literacy positively and significantly moderates the relationship between accounting information use and MSME performance (β = 0.257, p = 0.026), amplifying the performance benefit of accounting competency among financially literate owners; however, financial literacy does not significantly moderate the e-commerce–performance relationship (β = -0.013, p = 0.906), likely because contemporary Indonesian e-commerce platforms are sufficiently user-friendly to reduce the required financial knowledge threshold. These findings extend the Resource-Based View (RBV) by showing that financial literacy functions as a complementary human capital resource that selectively enhances the strategic value of accounting information. Implications for MSME capacity-building policy, digital transformation programs, and financial education are discussed. ]]>
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