Putri Nafa Bulan Aulia, Guasmin, Dicky Yusuf and Ali Supriadi 2026. The Effect of Financial Literacy and Manual Financial Record-Keeping Systems on the Reliability of Financial Statements in MSMEs: A Study of Fashion Stores in Palu City. International Journal of Health, Economics, and Social Sciences (IJHESS). 8, 3 (Jul. 2026), 994~1000. DOI:https://doi.org/10.56338/ijhess.v8i3.11984.