KHADIJAH, K.; PURBA, N. M. B. Analisis Pengelolaan Keuangan pada UMKM di Kota Batam. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 5, n. 1, p. 51-59, 2021. DOI: 10.33395/owner.v5i1.337. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/337. Acesso em: 30 aug. 2026.