Hendrawan, H., Bakri, A. A., Fatchuroji, A., Fauzi, & Effendi, R. (2023). Effects of Capital, Usage of Accounting Information, Financial Statements, and Characteristics Entrepreneurship on Financial Capability and Business Performance of MSMEs . The Es Accounting And Finance, 1(02), 72–81. https://doi.org/10.58812/esaf.v1i02.64