Musliyana, Musliyana, Najma Khairani, Ridho Ardiansyah, and Rony Edward Utama. “KOPERASI DAN UKM”. Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi 3, no. 8 (January 14, 2024): 100–110. Accessed July 5, 2025. https://ejournal.warunayama.org/index.php/musytarineraca/article/view/1954.