“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 27, no. 2 (September 30, 2025): 81–91. Accessed June 23, 2026. https://jurnalmanajemen.petra.ac.id/index.php/man/article/view/30652.