SARASWATI, E.; ABDISAMAD ABDIRAHMAN OMAR; KRISTIANTO, G. B. Capability Conversion Gap in Accounting Systems and Digital Finance: Evidence from Semi-Urban MSMEs. Jurnal Akuntansi, Keuangan, dan Manajemen, [S. l.], v. 7, n. 4, p. 395–409, 2026. DOI: 10.35912/jakman.v7.n4.p395-409.2026. Disponível em: https://journals.goodwoodpub.com/index.php/Jakman/article/view/6628. Acesso em: 7 sep. 2026.