MUKHTAR. The The Development of Digital Accounting Information System Implementation among SMEs in Indonesia. Management Science Research Journal, [S. l.], v. 4, n. 4, p. 83–96, 2025. DOI: 10.56548/msr.v4i4.189. Disponível em: https://www.smanagementscienceresearchjournal.com.msjr.my.id/index.php/msr/article/view/189. Acesso em: 31 may. 2026.