Ala, H. M., & Efendi, B. S. (2019). Application of SAK ETAP-Based Financial Recording With SWOT Analysis Approach to Micro, Small and Medium Enterprises (UMKM) in Kupang City. Jurnal Inovasi Kebijakan, 4(1), 53-65. https://doi.org/10.37182/jik.v4i1.31