Arliansyah, Wahyuddin, Falahuddin, Hanif, Sarjan Padly, and Mutiara Dara Fhonna, “OPTIMIZING THE ROLE OF INTERNAL AUDIT AND ACCOUNTING LITERACY TO PROMOTE FINANCIAL ACCOUNTABILITY OF WOMEN’S MSMES: A CASE STUDY IN ACEH PROVINCE”, MORFAI, vol. 5, no. 4, pp. 7744–7751, Nov. 2025.