Susilowati, E., Andrean Permadi, Sri Hariyanti, Misbahul Munir and Agus Wahyudi 2023. Analysis of the Implementation of Digitalization of Financial Statements in Micro, Small, and Medium Enterprises. Open Access Indonesia Journal of Social Sciences. 6, 4 (Jun. 2023), 1048-1054. DOI:https://doi.org/10.37275/oaijss.v6i4.170.