Handayani, Nurdiana, and Achmad Badjuri. “Determinan Terhadap Perkembangan UMKM Di Kabupaten Pemalang”. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 12 (July 25, 2022): 5785–5793. Accessed April 13, 2025. https://journal.ikopin.ac.id/index.php/fairvalue/article/view/2014.