“PENGARUH PENERAPAN AKUNTANSI DAN PEMAHAMAN LAPORAN KEUANGAN TERHADAP KINERJA UMKM DI DESA RANCAWIRU”, IPSSJ, vol. 2, no. 04 September, pp. 7163–7170, Sep. 2025, Accessed: Oct. 21, 2026. [Online]. Available: https://ipssj.com/index.php/ojs/article/view/838