Purpose: This study examines the effects of e-commerce adoption, accounting knowledge, and financial literacy on MSME performance in Tulang Bawang Regency. Addressing inconsistent findings in previous studies, this research integrates technological and financial capabilities within the ResourceBased View (RBV) framework to provide empirical evidence on their contribution to business performance.
Methodology: This study employed a quantitative approach using primary data collected through questionnaires from 102 MSME owners in Tulang Bawang Regency. The data were analyzed using multiple linear regression with the assistance of SPSS to examine both partial and simultaneous relationships among variables.
Results:The findings indicate that e-commerce adoption does not significantly affect MSME performance. In contrast, accounting knowledge and financial literacy have positive and significant effects on MSME performance. Simultaneously, the three independent variables significantly influence MSME performance.
Conclusions:The findings highlight that internal financial capabilities remain essential strategic resources for improving MSME performance, while digital technology adoption requires further optimization to generate measurable outcomes.
Limitations: This study is limited to three independent variables and focuses only on MSMEs in Tulang Bawang Regency, which may restrict broader generalization.
Contributions: This study contributes empirical evidence regarding the importance of accounting knowledge and financial literacy as strategic resources for enhancing MSME performance and provides practical implications for MSME development programs.