SURYANINGSI; SARI, Deanita. Hambatan UMKM di Kota Kupang Sebelum Menerapkan SAK EMKM. Al-Buhuts, [S. l.], v. 20, n. 2, p. 293– 407, 2024. DOI: 10.30603/ab.v20i2.5648. Disponível em: https://journal.iaingorontalo.ac.id/index.php/ab/article/view/5648. Acesso em: 16 sep. 2025.