Najifaturrahmi, Najifaturrahmi, and Siti Aisyah. “Influencing Factors on the Quality of Financial Statements in Micro, Small, and Medium Enterprises: Accounting Understanding and Work Experience”. Jurnal Ilmiah Manajemen Kesatuan 11, no. 2 (August 1, 2023): 545–554. Accessed June 5, 2026. https://jurnal.ibik.ac.id/index.php/jimkes/article/view/2136.