DAMPAK ADOPSI PEMBAYARAN ELEKTRONIK, LITERASI KEUANGAN, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN USAHA KECIL DAN MENENGAH

The development of digital technology encourages Small and Medium Enterprises (SMEs) to utilize electronic payment services, improve financial literacy, and implement accounting information systems in business management. The use of technology and good financial management are important factors in improving business financial performance amidst increasingly growing business competition. This study aims to analyze the influence of e-payment usage, financial literacy, and accounting information systems on the financial performance of Small and Medium Enterprises in Palu City. The study used a quantitative method with an associative approach. Data were obtained by distributing questionnaires to 100 business respondents selected using a purposive sampling technique. The data analysis technique used multiple linear regression with the assistance of statistical software. The results of the study indicate that e-payment usage has a positive and significant effect on financial performance. Financial literacy and accounting information systems do not have a significant effect partially. Simultaneously, all three variables have a significant effect on the financial performance of Small and Medium Enterprises in Palu City.