EKSPLORASI HAMBATAN PENYUSUNAN LAPORAN KEUANGAN UMKM MELALUI FOCUS GROUP DISCUSSION (FGD) PADA UMKM PROVINSI SUMATERA UTARA. JOURNAL OF SCIENCE AND SOCIAL RESEARCH, [S. l.], v. 9, n. 3, p. 4972–4980, 2026. DOI: 10.54314/jssr.v9i3.6720. Disponível em: https://jurnal.goretanpena.com/index.php/JSSR/article/view/6720.. Acesso em: 30 aug. 2026.