MARTIUS. From Recording to Reporting: Digital Accounting Practices in Msmes in Batam City. Jurnal Dialektika: Jurnal Ilmu Sosial, [S. l.], v. 24, n. 1, p. 76–86, 2026. DOI: 10.63309/dialektika.v24i1.949. Disponível em: https://jurnaldialektika.com/index.php/piani/article/view/949. Acesso em: 16 apr. 2026.