Musyaffi, A. M. .; Suyono, W. P. .; Anwar, C. .; Perdana, P. N. .; Tek Wei, A. S. .; Kurniawan, A. . STRATEGIC EMPOWERMENT OF SMES THROUGH DIGITAL FINANCIAL LITERACY: A CROSS-BORDER ENGAGEMENT FRAMEWORK USING SME ACCOUNTING STANDARDS AND FINANCIAL TECHNOLOGY TO SUPPORT SDG 9. COMMUSER EMPO ENGA 2025, 5, 165-174.