<![CDATA[This study examines social accounting as a digital accounting adaptation to enhance Gen Z's digital literacy and competence in Kupang's SMEs. In the context of SDG 4, digital recordkeeping serves as both an administrative tool and an educational medium, driving technological skills, financial literacy, and social impact awareness (Tambunan, 2024). Social accounting enables SMEs to integrate transparency, accountability, and social value, while digitalization accelerates information processing for tech-savvy Gen Z Consequently, this research helps strengthen human resource capacity, improve business management quality, and foster a sustainable business ecosystem. Bank Indonesia launched the Quick Response Code Indonesian Standard (QRIS) in 2019 as a nationally standardized digital payment system. This innovation is crucial for SMEs facing limited financial recording systems and formal financial access. However, several operational barriers still hinder optimal QRIS utilization (Jumawan & Rahmawani, 2025). The study's urgency lies in the low digital and financial literacy among SME actors in regions with limited educational and technological access. The objective is to analyze QRIS adoption's effect on SME financial performance and identify factors influencing Gen Z's e-wallet usage. Data collection involved primary interviews, questionnaires, and observations systematically categorized for comprehensive analysis.]]>
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