The Role of E-Commerce in Financial Transformation of Culinary MSMEs in Palu City, Indonesia
Salsabila Farahdiba1,* Haerany Rahmah2,*Vitayanti Fattah4,* Nini Andriani5,*

Management Study Program, Faculty of Economics and Business, Tadulako University

Abstract

ABSTRACT
This study aims to analyze the role of e-commerce in supporting the financial
transformation of culinary MSMEs in Palu City, Indonesia. Using a qualitative approach
with an exploratory case study design, the research involved five culinary
MSMEs: Aesthiccake, Depot Tawaeli Catering, Banana Candu, Nasi Kuning Cahaya
Tolis, and Bakso Turlappae. Data were collected through semi-structured interviews,
field observations, and documentation, then analyzed using thematic analysis based on
the constant comparison principle.
The results reveal that e-commerce serves as a catalyst for financial transformation by
improving transaction efficiency, accelerating cash flow, and enhancing bookkeeping
practices. Early adopters of e-commerce demonstrated more stable cash flow and better
financial discipline, while recent adopters faced challenges related to digital literacy and
the effective use of accounting features. Differences in adoption levels were influenced
by experience, resource availability, and environmental support.
Overall, e-commerce contributes to business resilience by expanding market reach and
increasing financial accountability. However, limited digital training, high promotional
costs, and varying levels of digital literacy remain significant challenges. This study
highlights the importance of strengthening digital financial literacy and institutional
support to ensure that MSME financial transformation is inclusive and sustainable.

Keywords: E-commerce, Financial Transformation, MSMEs, Culinary Sector, Digital Literacy, Palu.

Topic: Financial Management and Banking