Nasution, M., & Syahlina, M. (2026). THE EFFECTS OF DIGITAL ACCOUNTING, FINANCIAL LITERACY, AND HUMAN CAPITAL ON MSME FINANCIAL REPORTING QUALITY. Assets : Jurnal Ekonomi, Manajemen Dan Akuntansi, 16(2), 286–302. https://doi.org/10.24252/assets.v16i2.67481