Muhammad Reyhan, Hendramin, R. R., & Pebriani, R. A. (2023). ANALYSIS OF INTERNAL CONTROL OVER THE PREPARATION OF FINANCIAL STATEMENTS IN UMKM BASED ON SAK EMKM (Study on Kopi Eksis). ProBisnis : Jurnal Manajemen, 14(2), 404–414. https://doi.org/10.62398/probis.v14i2.152