The Influence of BNPL (Buy Now Pay Later), Financial Literacy and Lifestyle on the Financial Management of Medan City Students in Using E-Commerce

Abstract

The problem addressed in this study is the low capability of MSME actors in maintaining proper financial records that are accurately prepared and clearly separated from personal finances, which has led to a decline in business performance. Many MSME actors do not yet have adequate financial statements and face constraints such as limited understanding of accounting information systems and restricted access to their utilization. This study aims to examine the effect of Accounting Information System usage, Human Resource competence, and Information Technology utilization on the performance of MSMEs in Medan City. The population of this study consists of MSMEs in the Food and Beverage (F&B) sector in Medan City, with a sample of 68 respondents selected using purposive sampling and the Lemeshow formula. The sample includes owners or employees of MSMEs who have implemented accounting information system applications. Data were analyzed using multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²).The results indicate that Accounting Information System usage, Human Resource competence, and Information Technology utilization have a positive and significant effect on MSME performance. Simultaneously, these variables significantly affect MSME performance in the Food and Beverage sector in Medan City, with an Adjusted R² value of 0.608.