Examining The Impact of Accounting Information Systems and Manual Bookkeeping Practices on MSME Performance: The Moderating Role of Human Capiltal. J. Res. Acc. [Internet]. 2026 Jun. 30 [cited 2026 Sep. 17];7(2):319-31. Available from: https://jarac.untrimbali.ac.id/index.php/jarac/article/view/89