<![CDATA[Digital financial recordkeeping is relevant to micro, small, and medium enterprises, particularly when business owners require timely information to supervise transactions and operating costs. This study examines the association between the effectiveness of digital financial recording applications and the financial performance of enterprises in Bandung. A quantitative survey involved 50 business owners who had used such applications for at least six months. Participants were selected purposively, and responses obtained through a structured five-point Likert questionnaire were analyzed using simple linear regression in SPSS. The reported regression coefficient is positive, at 0.561, with a significance value below 0.001. Additional testing reports reliability coefficients of 0.812 and 0.784 for the two constructs. These findings indicate a positive statistical relationship between perceived application effectiveness and reported financial performance. Convenient transaction entry, more orderly financial records, and accessible summaries may support cash monitoring, expenditure evaluation, and managerial decisions. Nevertheless, the cross-sectional design and limited sample restrict causal interpretation and broader generalization. The results underscore the importance of combining accessible accounting technology with consistent recordkeeping practices and financial literacy among enterprises through more informed decisions.]]>
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