<![CDATA[Small and Medium Enterprises (SMEs) play a strategic role in the Indonesian economy, but face many challenges in financial management and digital technology adoption. Dapur Gizi, a Malang specialty souvenir-making SME, which has been operating since 2007, still faces issues with unstandardized financial records and suboptimal digital transaction integration. This research is based on financial record-keeping theory, SAK EMKM (Empowerment and Small Business Accounting Standards), and also the concept of digital transactions (Chaffey & Ellis-Chadwick, 2019), and Fintech theory. The research uses a descriptive qualitative approach with data collection through in-depth interviews, direct observation, and documentation. Interviewees were selected using purposive and snowball sampling, involving owners, employees, and consumers. Data analysis used the Miles and Huberman interactive model, verified by triangulation. The results show that Dapur Gizi SMEs still use a combined recording system of manual cash books and Microsoft Excel, which does not comply with SAK EMKM standards. Key weaknesses include the lack of separation of personal and business finances, and a lack of formal employee training. Meanwhile, digital transactions via QRIS and mobile banking have reached 66% of total daily transactions, demonstrating improved financial recap efficiency. Continuing challenges include network disruptions, delayed payment notifications, and the lack of EDC machines. The study recommends separating business accounts, providing employee financial training, adopting integrated digital record-keeping applications, and providing adequate technological infrastructure, including EDC machines and backup internet connections.]]>
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