SIMBOLON, N. H.; RAHIMAH, Z. .; NOVIZAR, A. .; PURBA, A. P. . Determinants of financial recording behavior in MSMEs: The role of digital accounting literacy, self-efficacy, mental accounting, and financial discipline . International Journal of Applied Finance and Business Studies, [S. l.], v. 14, n. 1, p. 126–135, 2026. Disponível em: https://ijafibs.pelnus.ac.id/index.php/ijafibs/article/view/507. Acesso em: 23 jun. 2026.