Background: The ability of business actors to make decisions significantly affects the success of their business in the future. Most MSMEs believe that their business activities can continue to operate without the application of accounting. However, having accounting information is very useful for business actors in managing to formulate various decisions in each operational activity. In this digital era, the ability of business actors to follow market trends and utilize digital technologies such as e-commerce has a significant impact on the future success of MSMEs.

Objective: This study aims to investigate the influence of accounting application on managerial decision-making and the application of e-commerce on managerial decision-making among MSMEs in Malang City, with a total of 29,058 MSMEs in Malang City.

Research Method: The research method used is quantitative research, data collection using questionnaires, and the sample size is 40 respondents. The sampling method used is purposive sampling and the Roscoe method was used to determine the sample size.

Research Results: The research results based on the t-test show that the application of accounting has a positive influence on managerial decision-making among MSMEs in Malang City and the use of e- commerce has a positive influence on managerial decision-making among MSMEs in Malang City. The research results based on the F-test indicate that the application of accounting and the use of e-commerce have an influence on managerial decision-making among MSMEs in Malang City.

Originality/Novelty of Research: This research is comprehensive examination of the synergistic impact of both accounting practices and e-commerce utilization on managerial decision-making within the context of MSMEs in Malang.