Putri, Siara Zazkia Juliana, Nur Aisah, Norlela, Rosiyana Hanida, and Hilmi Satria Himawan. “Optimization of MSMEs Revenue: The Key Role of Internal Control, Accounting Records, and Sustainability Performance in the Digital Era”. Sustainability Accounting Journal 1, no. 1 (October 31, 2024): 79–88. Accessed August 18, 2025. https://e-journal.upr.ac.id/index.php/SAJ/article/view/17137.