This study investigates the influence of MSME actors' characteristics on the use of sharing economy, management accounting system, and financial performance during the Covid-19 Pandemic. Based on a questionnaire survey obtained from 167 respondents, we hypothesize and find that age and non-formal education have a positive effect on the use of the sharing economy. MSMEs that are managed by actors at a young age tend to use the sharing economy to maintain their business. In addition, MSMEs’ leaders that receive non-formal education acquire additional business knowledge encouraging them to use the sharing economy. Furthermore, the use of the sharing economy has a positive effect on Management Accounting Systems usage. Finally, Management Accounting Systems usage has a positive effect on the financial performance. The results of this study provide useful insights into the design of effective MSMEs' mentoring systems and support the Indonesian government program toward empowering MSMEs.

This paper aims to determine factors that affect consumers’ intention to re-purchase by combining consumers’ attitudes and satisfaction in mobile shopping via sharing economy platforms. The research sample consists of 367 valid participants in the metropolitan area of Ho Chi Minh City who experienced buying products from brick and mortar retailers by using crowdshipping service, using PLS-SEM. The results confirm that Personal Innovativeness significantly affected Perceived Ease of Use (PEOU) and trust. Consumers' attitudes toward buying products via crowdshipping services in sharing economy platforms are determined by PEOU and trust, and their satisfaction of an purchasement is impacted by Check out attributes and Delivery attributes, leading to re-purchase an order via this platform. Brick and mortar retailers need to create a corporation with crowdshipping service platforms to increase sales during COVID-19 pandemic. Besides, shipping quality should be ensured to satisfy consumers which leads to long-term usage.