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Financial management is one of the key factors in determining the success of a company, especially for Micro, Small, and Medium Enterprises (MSMEs) in the digital era. This study aims to analyze the literature that discusses the influence of financial management practices on MSME performance, considering the role of digital technology in financial management. This study explores key aspects of financial management, such as financial planning, budget control, cash flow management, and investment, and how the application of technology can improve its efficiency and effectiveness. The results of the study show that the use of digital technology, such as cloud-based accounting applications and digital payment systems, can improve the accuracy and speed of financial management, which ultimately has a positive impact on MSME performance. This study provides important insights for MSME actors and policy makers in integrating digital technology to strengthen financial management and improve business competitiveness.  

. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers.

The Importance of Employee Performance in Company Development and the Role of Human Resources in Achieving Goals at the Universitas Muslim Indonesia. Various factors affect employee performance, such as education, training, a conducive work environment, motivation, and appropriate compensation. This article explains how providing appropriate compensation can influence work performance, motivation, and job satisfaction, as well as how an adequate work environment can improve employee performance. In conclusion, this article states that employee performance is a crucial factor in the success of a company, and companies must pay attention to employee needs to achieve organizational goals. The importance of human resources in improving company performance is also highlighted. The key factor in achieving success at the Universitas Muslim Indonesia is through the potential and performance of each employee. Companies can improve employee performance by providing education, training, and appropriate compensation and creating a conducive work environment and motivation. Compensation is part of the reciprocal relationship between the company and human resources. The work environment also plays a vital role in enhancing employee performance. Therefore, the company must provide an adequate work environment, both physically and psychologically, to improve employee performance.