Recently, federated learning (FL) has emerged as a popular technique for edge AI to mine valuable knowledge in edge computing (EC) systems. To mitigate the computing/communication burden on resource-constrained workers and protect model privacy, split federated learning (SFL) has been released by integrating both data and model parallelism. Despite resource limitations, SFL still faces two other critical challenges in EC, i.e., statistical heterogeneity and system heterogeneity. To address these challenges, we propose a novel SFL framework, termed MergeSFL, by incorporating feature merging and batch size regulation in SFL. Concretely, feature merging aims to merge the features from workers into a mixed feature sequence, which is approximately equivalent to the features derived from IID data and is employed to promote model accuracy. While batch size regulation aims to assign diverse and suitable batch sizes for heterogeneous workers to improve training efficiency. Moreover, MergeSFL explores to jointly optimize these two strategies upon their coupled relationship to better enhance the performance of SFL. Extensive experiments are conducted on a physical platform with 80 NVIDIA Jetson edge devices, and the experimental results show that MergeSFL can improve the final model accuracy by 5.82% to 26.22%, with a speedup by about 1.74x to 4.14x, compared to the baselines.