“PENELITIAN PEMAHAMAN AKUNTANSI, TEKNOLOGI AKUNTANSI, KOMPETENSI KEUANGAN, LITERASI KEUANGAN, PENGENDALIAN INTERNAL, KUALITAS LAPORAN KEUANGAN, UMKM, SEM-PLS”, Musytari, vol. 25, no. 1, pp. 3291–3300, Dec. 2025, Accessed: Oct. 02, 2026. [Online]. Available: https://cibjournal.com/index.php/musytari/article/view/4006