<![CDATA[Digital financial recording and financial literacy may support financial management in smallholder livestock enterprises, yet their relationships with business performance among beef cattle farmers remain insufficiently documented. This study examined the relationships between digital financial recording, financial literacy, and business performance among beef cattle farmers in Palangka Raya City, Central Kalimantan, Indonesia. A quantitative descriptive design was employed, involving 10 farmers selected through census sampling from the accessible study population. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using descriptive statistics and Spearman's rank correlation. The mean scores for digital financial recording, financial literacy, and self-reported business performance were 3.586, 3.675, and 3.600, respectively, all above the scale midpoint. However, digital financial recording was not significantly associated with business performance ((rho=-0.198), (p=0.583)), and financial literacy also showed no statistically significant association with business performance ((rho=-0.020), (p=0.956)). These findings do not establish that the two financial capabilities lack practical value; rather, the relationships could not be demonstrated statistically in this small sample. The study contributes preliminary, context-specific evidence from beef cattle farming in Palangka Raya, a setting less frequently examined than general MSMEs and crop-farming enterprises. The findings suggest that digital bookkeeping and financial literacy initiatives may benefit from greater emphasis on practical applications, including production-cost calculation, cash-flow monitoring, and profitability analysis. Given the small sample, limited variation in financial literacy scores, and reliance on self-reported measures, the results should be interpreted as exploratory and should not be generalized to the wider population. Future research should use larger samples and objective financial-performance indicators.]]>
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