Carlos Pangestu, Juan, and Karvicha Akwila. “Improving MSME Performance: Strategic Management Accounting, Accounting Information Systems, And Management Control Systems Moderated By Financial Technology”. Journal of Accounting and Finance Management 5, no. 3 (August 11, 2024): 394–405. Accessed July 10, 2025. https://dinastires.org/JAFM/article/view/691.