Agnes Monica Putri (2026). The Effect of E-commerce, Accounting Information Systems, Financial Literacy, and Accounting Knowledge on the Performance of Micro and Small Enterprises in Banjarmasin City. Supervisor: Muhammad Yasin, SE., MSA.

This study aims to analyze the effect of e-commerce, accounting information systems, financial literacy, and accounting knowledge on the performance of Micro and Small Enterprises (MSEs) in Banjarmasin City. The theoretical framework of this study is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), which is employed to explain the factors influencing the acceptance and utilization of technology among MSE owners. Through the UTAUT2 approach, this study seeks to understand the role of technology utilization and financial management capabilities in improving MSE performance.

The population of this study consists of 35,897 Micro and Small Enterprises in Banjarmasin City. The sampling technique used was purposive sampling, resulting in a total sample of 100 respondents. Data were collected through questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software.

The results indicate that financial literacy and accounting knowledge have a positive and significant effect on the performance of MSEs in Banjarmasin City. Meanwhile, e-commerce and accounting information systems do not have a significant effect on MSE performance, although they show a positive direction of relationship. These findings suggest that financial management skills and accounting understanding play a more dominant role in enhancing business performance compared to the utilization of technology that has not yet been optimally implemented.

Keywords: E-commerce, Accounting Information Systems, Financial Literacy, Accounting Knowledge, MSE Performance, UTAUT2