Noya Fitrianing Harum, Trias Arimurti, and Ade Trisyanto. 2026. “Analysis Of Financial Report Quality And Accounting Understanding On The Financial Performance Of Msmes With Competence As A Moderating Variable”. International Journal of Economics, Business and Innovation Research 5 (06), 464-82. https://doi.org/10.63922/ijebir.v5i06.6237.