Abstract This study analyzes the critical role of financial management in supporting the sustainability of culinary Micro, Small, and Medium Enterprises (MSMEs) in Indonesia’s digital era. Addressing significant gaps in the literature concerning comprehensive financial management solutions for this vital sector, this research proposes and empirically tests an innovative integrated framework that uniquely combines the Technology Acceptance Model (TAM), Self Efficacy Theory, and Community Based Learning Theory. Despite culinary MSMEs' substantial contribution to the national economy accounting for 61% of GDP and employing 97% of the workforce they persistently face financial management deficiencies that hinder long-term viability. Employing a descriptive qualitative design and an exploratory case study approach, data were gathered from 15 purposively selected MSME operators across Jakarta, Bandung, and Surabaya through in depth interviews, participant observation, document analysis, and focus group discussions. Thematic analysis, guided by Miles and Huberman’s methodology, revealed three major findings: (1) a pervasive reliance on manual financial management (80% of participants) and a failure to separate personal from business finances (73%), indicating systemic financial control weaknesses; (2) a clear correlation between high financial self efficacy with the adoption of digital tools and improved financial practices; and (3) the significant effectiveness of community based mentoring programs in enhancing cash flow understanding and financial discipline. These findings not only enrich the theoretical understanding of factors influencing digital adaptation and financial management in MSMEs but also provide strong practical implications for policymakers, educators, and support organizations in designing more effective interventions to enhance the financial capacity and sustainability of MSMEs in the digital era.
Syamsul Bachri Soamole (Wed,) studied this question.