<![CDATA[This study examines the associations among Public Financial Accountability (PFA), Technological Access (TA), and Innovation Capability (IC) among digitally engaged Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Drawing on the Resource-Based View (RBV), the study examines whether PFA is associated with TA and IC and whether TA mediates the association between PFA and IC. A quantitative cross-sectional survey was conducted using an online questionnaire administered to digitally engaged MSMEs. Using non-probability accidental sampling, data were obtained from 215 respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate a positive association between PFA and IC (β = 0.852, SE = 0.087, t = 9.795, p < 0.001) and between PFA and TA (β = 0.887, SE = 0.036, t = 24.634, p < 0.001). In contrast, TA was not significantly associated with IC (β = 0.069, SE = 0.097, t = 0.715, p = 0.475). The indirect association between PFA and IC through TA was also not statistically significant (β = 0.061, SE = 0.086, t = 0.712, p = 0.476). These findings indicate that technological access alone may not be sufficient to explain variation in innovation capability among digitally engaged MSMEs. Given the cross-sectional design and non-probability sampling approach, the findings are interpreted as statistical associations rather than causal effects.]]>
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