“Pelatihan Perkoperasian Anggaran Dasar (AD) Anggaran Rumah Tangga (ART) Koperasi Bagi Pengelola Koperasi Se Jawa Barat”. E-Coops-Day 5, no. 1 (February 17, 2024): 17 – 26. Accessed October 25, 2026. https://journal.ikopin.ac.id/index.php/ecoopsday/article/view/4204.