Nainggolan, Edisah Putra, Wan Sallha Yusoff, and Suriani Binti Sukri. “Digital Accounting-Based MSME Governance to Increase Transparency and Access to Financing”. Indonesia Accounting Research Journal 14, no. 1 (September 30, 2026): 74–90. Accessed October 3, 2026. https://journals.iarn.or.id/index.php/Accounting/article/view/668.