RACHMAWATI, Nurul Aisyah; RAMAYANTI, Rizka; SETIAWAN, Rudi. DIGITAL DISRUPTION IN FINANCIAL REPORTING: A CATALYST FOR REGULATORY COMPLIANCE IN INDONESIAN MSMES: Array. ACCRUALS (Accounting Research Journal of Sutaatmadja), [S. l.], v. 9, n. 02, 2025. DOI: 10.35310/accruals.v9i02.1446. Disponível em: https://ojs.stiesa.ac.id/index.php/accruals/article/view/1446. Acesso em: 9 oct. 2025.