Septiani D, Ferdiansyah F, Sunarto S. Desain Laporan Keuangan UMKM Berbasis Microsoft Excel . kuat. keuang. umum. dan. terap. [Internet]. 2025Mar.29 [cited 2026Feb.27];7(1):51-6. Available from: https://jurnal.pknstan.ac.id/index.php/KUAT/article/view/2331