Suryaningsi, Sari D. Hambatan UMKM di Kota Kupang Sebelum Menerapkan SAK EMKM. ab [Internet]. 2024 Dec. 30 [cited 2026 Mar. 17];20(2):293- 407. Available from: https://journal.iaingorontalo.ac.id/index.php/ab/article/view/5648