Maylisa, Azizah Firdausy, Ali Muhdor, Arief Rahman, Ruchan Sanusi, and Dien Ajeng Fauziah. “E-Commerce, Accounting Information Systems, Financial Inclusion, and Financial Performance of SHOPEE UMKM in Surabaya”. INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH 6, no. 1 (May 29, 2025): 126-134. Accessed May 9, 2026. https://jurnal.adai.or.id/index.php/ijtar/article/view/999.