Experiences of MSMEs in Using Digital Payments for Cash Flow Efficiency and Financial Planning: A Case Study in Palu City
Andi Haeqal Fikram Syarif1,* Sabdo Nurulloh2,* Shela Khairinnisa3,* Vitayanti Fattah4,* Nini Andriani5,*

1,2,3,4,5 Management Study Program, Faculty of Economics and Business, Tadulako University

Abstract

This study aims to understand and explore 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.

Keywords: MSMEs, digital payments, cash flow efficiency, financial planning.

Topic: Financial Management and Banking