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	bibo:abstract "Financial record keeping in micro, small, and medium enterprises is still largely\r\nconducted manually, causing transactions to be easily missed, recapitulation to be\r\nslow, and business decision making to be less data driven. SiNaik was developed to\r\nsupport financial recording; however, its web-based usage remains vulnerable under\r\nunstable network conditions. This study aims to enhance SiNaik into a progressive\r\nweb application to improve reliability across varying connectivity and to evaluate its\r\nquality in terms of performance, usability, and user acceptance. The study applies\r\ndesign science research, which includes problem identification, artifact design and\r\ndevelopment, demonstration, evaluation, and iterative improvement. The progressive\r\nweb application implementation is carried out using a web app manifest, a service\r\nworker, and caching strategies. Performance evaluation uses Google Lighthouse,\r\nwhile usability and user acceptance are measured using the System Usability Scale and\r\nthe Technology Acceptance Model with 8 micro, small, and medium enterprise\r\nrespondents in Cilegon City. The results show that the Google Lighthouse performance\r\nscore increased from 46 to 88, with other metrics such as accessibility reaching 94,\r\nwhile best practices and search engine optimization reached 100. Usability evaluation\r\nyields a mean System Usability Scale score of 80.62, indicating good to excellent\r\nusability. User acceptance is also high, with mean perceived usefulness of 4.78 and\r\nperceived ease of use of 4.72 on a 1–5 scale, indicating that the application is\r\nconsidered useful and easy to use.\r\nKeywords: design science research, progressive web application, system usability\r\nscale, technology acceptance model, micro, small, and medium enterprise"^^xsd:string;
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