Eka Risfi Fitriani, Zahra Silfa Najikha and Gunawan Aji (2026) “The Impact of Financial Reporting Competence, Financial Literacy, and Information Technology Utilization on the Performance of Micro, Small, and Medium Enterprises (MSMEs): (Dampak Kompetensi Penyusunan Laporan Keuangan, Tingkat Literasi Keuangan, dan Pemanfaatan Teknologi Informasi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM))”, Sustainable Service Journal, 1(1), pp. 24–33. Available at: https://darulilmijournal.com/index.php/ssj/article/view/93 (Accessed: 15 January 2026).