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N. Noviani

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Open access Sep 2026

The Effect Of Digital Accounting Information System Utilization On The Quality Of Financial Reporting Of Micro, Small, And Medium Enterprises (Msmes) In Medan City

This study aims to examine and analyze the effect of digital Accounting Information System (AIS) utilization on the quality of financial statements among Micro, Small, and Medium Enterprises (MSMEs) in Medan City. The study is motivated by the relatively low level of digital AIS adoption among MSMEs and the suboptimal...

I. Sihombing, N. Noviani, Yunita Sari Rioni · 0 citations

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