Deffila, S.W.P. , Yulistina, Y. and Desmon, D. 2026. Business Strategy, Financial Literacy, and MSME Performance: The Moderating Role of Financial Technology. Studi Akuntansi, Keuangan, dan Manajemen. 6, 1 (Jul. 2026), 17–33. DOI:https://doi.org/10.35912/sakman.v6i1.5592.