Developing and strengthening SMEs is one of the best potentials in implementing digital accounting. This study provides in-depth knowledge to determine SMEs strategies so that the achievement towards digital accounting is met. Digital transformation from a manual system is expected to increase the efficiency and accuracy of financial management. Factors that influence digital accounting are technological awareness, availability of human resources and technological infrastructure. This study uses a quantitative approach carried out by distributing questionnaires online and offline. This distribution includes SMEs in the culinary field in the Lake Toba area. The sample consisted of 67 MSME actors whose data will be analyzed using SEM PLS. The findings show that technological awareness and the availability of human resources have been shown to increase the usefulness and skills of human resources in the formation of managed finances. Training and technology development are needed to improve the ability of skilled workers. Technological infrastructure is not a dominant factor in the implementation of digital accounting, there are other factors that are more optimal in the implementation of digital. The relationship that has no effect is a concrete basis between technological infrastructure and digital accounting. The novelty of this study refers to the Lake Toba area with SMEs in the culinary and tribal fields that describe tough individuals. The importance of digital accounting will align the tough personality, will UMKM need digital accounting. Recommendations needed to invest UMKM in training and development of human resources in information technology. Support from various parties is very important so that technology adoption is carried out.