A. Yahya, R. Nurjanah, H. Mulyanto, V. C. Kristanti, and N. N. D. Ananda, “Financial Performance SMEs: The Mediating Effect of Digitalization on Financial Literacy and Accounting Skill”, TWIST, vol. 20, no. 3, pp. 13–23, Jul. 2025, Accessed: Aug. 29, 2025. [Online]. Available: https://twistjournal.net/twist/article/view/835