AN INVESTIGATION OF THE EVOLUTION OF SMES’ DIGITAL ACCOUNTING PRACTICES: AN UTAUT FRAMEWORK ANALYSIS ON BEHAVIORAL CHANGES MODERATED BY COVID-19. jmk [Internet]. 2025 Sep. 30 [cited 2026 Jun. 24];27(2):81-9. Available from: https://jurnalmanajemen.petra.ac.id/index.php/man/article/view/30652