<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy, but face significant challenges such as low financial literacy, technological limitations, and demands for sustainable business practices. This study aims to analyze the role of green accounting and digital competence in improving the sustainable performance of MSMEs, as well as to examine the extent to which government regulations can moderate this relationship. A quantitative approach was used by distributing questionnaires to ninety-three MSME respondents, the research method used was a survey. Primary data were analyzed using multiple correlation analysis and multiple linear regression with the help of SmartPLS software. The results show that green accounting and digital competence significantly affect the sustainable performance of MSMEs. Higher implementation of green accounting is positively correlated with better economic, social, and environmental performance. Similarly, the ability of MSMEs to utilize digital technology has been proven to increase operational efficiency, expand market access, and support sustainable innovation. However, sustainable government regulations do not show a significant effect on the sustainable performance of MSMEs, nor do they moderate the relationship between green accounting and digital competence with the sustainable performance of MSMEs. This indicates that internal factors of MSMEs are more dominant than external regulations. Therefore, MSMEs are advised to strengthen green accounting and digital competencies, while the government needs to design policies that are more implementable, inclusive, and relevant to the needs of MSMEs, such as providing tax incentives, mentoring programs, and training in green accounting and digital literacy.]]>
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