THE EFFECT OF DIGITAL PAYMENT, TECHNOLOGY�BASED FINANCIAL RECORDS, AND DYNAMIC CAPABILITIES ON MSME PERFORMANCE (Study on Micro, Small, and Medium Enterprises in Bengkulu City)

Digital changes have now changed required MSMEs to be able to adapt to
existing technological developments. To determine management decisions for
MSMEs, it is necessary to have financial statements as a reference in formulating
them. The development of this technology is a helping point for MSMEs to adapt
it to become one of the crucial components of MSMEs so that they can develop
and continue to run as planned. The capability of MSMEs reflected in the
capability of managers/owners in processing their business is necessary for
adaptation to technology like this, which impacts MSME performance.
This study uses a random sampling technique with a non-probability and
purposive sampling technique. The sample criteria used in this study are MSMEs
in Bengkulu City that have used digital payments and technology-based financial
records. The result shows that Digital Payments, Technology-Based Financial
Records, and Dynamic Capabilities positively improve the Business Performance
of MSMEs in Bengkulu City.
The findings in this study contribute to the performance analysis model on the
performance of MSMEs with a focus on dynamic capabilities to adapt, absorb and
innovate to technology that has developed with digitalization. This study only
examines payment technology and financial records, so it cannot show which
technology can improve Business Performance.
Keywords: Digital Payments, Technology-Based Financial Records, Dynamic
Capabilities, Business Performance, MSMEs.