Muhammad Reyhan, Hendramin RR, Pebriani RA. ANALYSIS OF INTERNAL CONTROL OVER THE PREPARATION OF FINANCIAL STATEMENTS IN UMKM BASED ON SAK EMKM (Study on Kopi Eksis). ProBisnis [Internet]. 2023 Apr. 30 [cited 2026 Apr. 21];14(2):404-1. Available from: https://ejournal.joninstitute.org/index.php/ProBisnis/article/view/152