<![CDATA[This research reexamines research from Dharma, B., Kharisma, D. A., & Wardani, S. T. (2022) and Pangestu, R., & Rita, M. R. (2022) and the purpose of this study is to determine the influence of: (1) Application of Accounting, (2) Financial Statements, and (3) Payment Gateway on the Performance of MSMEs Restaurant Business in Sukoharjo Regency. This study used a quantitative data approach, with a simple random sampling method for random sampling. The number of samples in this study was 100 respondents, who were restaurant owners. The data collection technique was carried out through a questionnaire with Likert scale. The results of the study using the t test showed that the variable application of accounting and payment gateways had an effect on the performance of MSMEs, while the variables of financial statements did not affect the performance of MSMEs. However, the results of the F test show that the variables of the application of accounting, financial statements, and payment gateways together affect the performance of MSMEs. The results of the R² determinant coefficient test show the Adjusted R Square value which shows that the variables that have been studied are able to explain about 35.5%, while the remaining 64,5% is influenced by other factors that were not studied in this study.]]>
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