Linking the digital finance, e-competence and e-finance quality on Indonesian MSMEs performance in the digital 5.0 era

In this digital era, digital technology plays an important role in finance for Micro-, Small and Medium-sized Enterprises (MSMEs). This research aims to analyze the relationship between digital finance technology and performance, the e-quality of financial reports and performance, and finally the relationship between e-competence and performance. The research method used in this research is quantitative survey research. This research uses an online questionnaire as a tool to collect data from respondents. Research data was obtained by distributing online questionnaires to 682 MSMEs owners who were determined using a simple random sampling method. The questionnaire was designed to contain statement items and the Likert scale used in this research was a Likert scale. The data analysis method used in this research is structural equation modelling partial least squares (PLS-SEM) with data processing tools, namely SmartPLS 4.0 software. The results of the research analysis show that e-finance has a positive and significant relationship with performance. The e-quality of financial reports has a positive and significant relationship with performance. Finally, e-competence has a positive and significant relationship to performance. E-The quality of the financial reports produced will indicate whether the performance accountability of a government agency is good or not. Accountability for the performance of government agencies that present financial reports by government accounting standards will produce quality financial reports.