Retno Dwianti, Arum Ardianingsih, and Rika Adriyana. 2026. “Analysis of the Influence of Financial Literacy and Human Resource Capability on the Performance of MSMEs With E-Commerce As a Moderating Variable: A Case Study of MSMEs in Pekalongan”. Journal of Accounting and Management’s Student 3 (2). https://journals.unikal.ac.id/index.php/jams/article/view/582.