Andromeda, Amran, Sri Wahyuni, Naelati Tubastuvi, and Suryo Budi Santoso. 2026. “Financial Factors Determinant to MSME Performance”. Jurnal Akuntansi, Keuangan, Dan Manajemen 7 (2):139-55. https://doi.org/10.35912/jakman.v7i2.5352.