The Influence of Accounting Knowledge, Business Capital and the Use of QRIS on the Performance of Culinary Micro Enterprises in Palu City

This study investigates the influence of accounting knowledge, business capital, and the use of Quick Response Code Indonesian Standard (QRIS) on the performance of culinary micro enterprises in Palu City, Indonesia. Employing a quantitative approach, data were collected through structured questionnaires distributed to 100 culinary micro entrepreneurs. The analysis was conducted using Structural Equation Modeling (SEM) via WarpPLS 8.0. The findings reveal that accounting knowledge has no significant effect on business performance, suggesting that limited understanding and application of formal accounting standards among micro business actors may hinder financial reporting effectiveness. In contrast, business capital shows a significant and positive impact on performance, emphasizing the critical role of financial resources in enhancing production, sales, and overall business operations. Similarly, the adoption of QRIS significantly improves business performance by simplifying transaction processes and promoting digital financial inclusion. Collectively, the three variables explain 29.3% of the variance in business performance. The study highlights the importance of enhancing digital payment literacy and capital accessibility for micro enterprises, while also addressing the persistent gap in financial literacy. The results support the Resource-Based View (RBV) theory, asserting that business capital and digital tools like QRIS serve as valuable and unique resources that contribute to sustainable competitive advantage. Future research is recommended to explore additional factors influencing micro business growth in the digital economy era.