Experiences of MSMEs in Using Digital Payments for Cash Flow Efficiency and Financial Planning: A Case Study in Palu City

Abstrak

This study aims to examine the experiences of micro, small, and medium enterprises (MSMEs) in Palu City in adopting and utilising digital payment systems to improve cash-flow efficiency and strengthen business financial planning. This study uses a qualitative approach with a case study design. A total of five MSMEs in the food and beverage sector were analysed through semi-structured interviews and non-participatory observation. Thematic analysis yielded four main findings: (1) the adoption of digital payment systems was mainly driven by perceptions of convenience and consumer demands; (2) digital transactions improved the accuracy of cash flow records and accelerated transaction processes; (3) data from digital payment systems is increasingly being utilised for inventory management and small-scale investment planning; and (4) there are still obstacles in terms of network stability, transaction tax burdens, and digital literacy. Overall, the results show that digital payment systems not only simplify transactions but also encourage data-driven financial management practices among MSMEs. Improvements in digital infrastructure, adjustments to fiscal policy, and the strengthening of sustainable digital literacy programmes are important factors in supporting inclusive and sustainable financial transformation in eastern Indonesia.