Astriwati, A., Arifin, A., Tambunan, R. and Nur, M. 2024. Analysis of Factors that Affect the Understanding of MSME Players in Preparing Financial Reports. Jurnal Ilmiah Manajemen Kesatuan. 12, 2 (Mar. 2024), 329–336. DOI:https://doi.org/10.37641/jimkes.v12i2.2461.