AN INVESTIGATION OF THE EVOLUTION OF SMES’ DIGITAL ACCOUNTING PRACTICES: AN UTAUT FRAMEWORK ANALYSIS ON BEHAVIORAL CHANGES MODERATED BY COVID-19. Jurnal Manajemen dan Kewirausahaan, [S. l.], v. 27, n. 2, p. 81–91, 2025. DOI: 10.9744/jmk.27.2.81-91. Disponível em: https://jurnalmanajemen.petra.ac.id/index.php/man/article/view/30652. Acesso em: 30 jun. 2026.