PURBA, E. L. D.; HARAHAP, K. .; LA ANE. Optimalisasi Kinerja Keuangan UMKM Medan Dimoderasi Tingkat Pendidikan. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 4, 2026. DOI: 10.33395/owner.v10i4.3555. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3555. Acesso em: 23 oct. 2026.