Simbolon, Novi Handayani, Zulaikha Rahimah, Amelia Novizar, and Arlina Pratiwi Purba. 2026. “Determinants of Financial Recording Behavior in MSMEs: The Role of Digital Accounting Literacy, Self-Efficacy, Mental Accounting, and Financial Discipline”. International Journal of Applied Finance and Business Studies 14 (1):126-35. https://doi.org/10.35335/ijafibs.v14i1.507.