Application of SAK ETAP-Based Financial Recording With SWOT Analysis Approach to Micro, Small and Medium Enterprises (UMKM) in Kupang City. jik [Internet]. 2019 May 30 [cited 2026 Jan. 30];4(1):53-65. Available from: https://jurnalinovkebijakan.com/index.php/JIK/article/view/31