Ala, Helda Marlin, and Boy Supriana Efendi. 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.