Gentari, K., Agustina, S., Rakhmalina, I., Heriyana, H., Calista, A. and Emelda, E. 2026. The Influence of Digital Marketing on the Understanding, Skills, Implementation and Performance of MSMEs Moderated by Constraints. Studi Akuntansi, Keuangan, dan Manajemen. 5, 3 (Jan. 2026), 183–197. DOI:https://doi.org/10.35912/sakman.v5i3.5521.