WIBOWO, T. J. A.; HAMBANI, S.; HUTOMO, Y. P. Analysis of Cooperative Health Level Based on Minister of Cooperatives and Small and Medium Enterprise Regulation Number 9 of 2020. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 12, n. 6, p. 499–512, 2024. DOI: 10.37641/jiakes.v12i6.3061. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/3061. Acesso em: 5 jun. 2026.