Examining The Impact of Accounting Information Systems and Manual Bookkeeping Practices on MSME Performance: The Moderating Role of Human Capiltal. Journal Research of Accounting, [S. l.], v. 7, n. 2, p. 319–331, 2026. DOI: 10.51713/jarac.2026.7289. Disponível em: http://jarac.untrimbali.ac.id/index.php/jarac/article/view/89. Acesso em: 27 jul. 2026.