<![CDATA[The dynamics of the digital economy era are forcing the creative industry sector to modernize its operational governance to maintain business stability. This study aims to investigate the impact of mastery of digital-based accounting literacy and the intensity of use of electronic payment systems on the financial performance of MSMEs in the beauty salon subsector in East Semarang. This field research used a quantitative approach by distributing questionnaires to business owners. The research sample was determined using a purposive sampling method, while hypothesis testing was conducted using a multiple linear regression analysis model. Empirical findings confirm that a comprehensive understanding of digital accounting applications partially contributes positively to minimizing daily bookkeeping errors. Furthermore, the adoption of cashless transaction mechanisms has been shown to facilitate customer payment acceptance, accelerate working capital turnover, and reduce operational risk. Simultaneously, the integration of these two variables has a significant impact on increasing business profitability, operational efficiency, and strengthening the competitive advantage of MSME-based salons amidst increasingly fierce market competition.]]>
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