id	sid	eid	entity	type
ijtc-890	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-890	1	2	2714-9838	CARDINAL
ijtc-890	1	3	2714-9846	CARDINAL
ijtc-890	1	4	4	CARDINAL
ijtc-890	1	5	4	CARDINAL
ijtc-890	1	6	october	DATE
ijtc-890	1	7	2023	CARDINAL
ijtc-890	1	8	832	CARDINAL
ijtc-890	1	9	ilomata international journal of tax & accounting	ORG
ijtc-890	1	10	hikmahwati1	ORG
ijtc-890	1	11	irwansyah2 12politeknik	ORG
ijtc-890	2	1	negeri banjarmasin	PERSON
ijtc-890	2	2	indonesia	GPE
ijtc-890	2	3	august 6	DATE
ijtc-890	2	4	2023	CARDINAL
ijtc-890	2	5	october 20	DATE
ijtc-890	2	6	2023	CARDINAL
ijtc-890	2	7	october 31	DATE
ijtc-890	2	8	2023	CARDINAL
ijtc-890	3	1	hikmahwati.	GPE
ijtc-890	3	2	irwansyah	NORP
ijtc-890	3	3	r.	PERSON
ijtc-890	3	4	2023	CARDINAL
ijtc-890	5	1	ilomata international journal of tax and accounting	ORG
ijtc-890	5	2	4(4	CARDINAL
ijtc-890	5	3	832	CARDINAL
ijtc-890	9	1	banjarmasin	GPE
ijtc-890	12	1	banjarmasin city	GPE
ijtc-890	13	1	banjarmasin city	GPE
ijtc-890	16	1	banjarmasin city	GPE
ijtc-890	17	1	45.7%	PERCENT
ijtc-890	19	1	4.0	CARDINAL
ijtc-890	20	1	introduction micro	ORG
ijtc-890	20	2	one	CARDINAL
ijtc-890	21	1	indonesia	GPE
ijtc-890	21	2	each year	DATE
ijtc-890	22	1	mailto:hikmahwati@poliban.ac.id	PRODUCT
ijtc-890	22	2	ilomata international journal of tax & accounting	ORG
ijtc-890	22	3	around 61%	PERCENT
ijtc-890	22	4	97%	PERCENT
ijtc-890	26	1	baihaqi	ORG
ijtc-890	26	2	2016	DATE
ijtc-890	27	1	banjarmasin city	GPE
ijtc-890	29	1	banjarmasin city	GPE
ijtc-890	31	1	ilarrahmah & susanti	ORG
ijtc-890	31	2	2021	CARDINAL
ijtc-890	32	1	kasmir	GPE
ijtc-890	32	2	2008	DATE
ijtc-890	35	1	rostikawati & pirmaningsih	ORG
ijtc-890	35	2	2019	DATE
ijtc-890	36	1	harahap	PERSON
ijtc-890	36	2	2014	DATE
ijtc-890	37	1	2015	DATE
ijtc-890	39	1	winarso	PERSON
ijtc-890	39	2	2022	CARDINAL
ijtc-890	39	3	mubarak et al.	PERSON
ijtc-890	39	4	2023	CARDINAL
ijtc-890	39	5	2023	CARDINAL
ijtc-890	40	1	ballou et al.	ORG
ijtc-890	40	2	2018	DATE
ijtc-890	42	1	1999	DATE
ijtc-890	42	2	2023	CARDINAL
ijtc-890	43	1	2022	CARDINAL
ijtc-890	44	1	fadilah	ORG
ijtc-890	44	2	2019	DATE
ijtc-890	46	1	devi et al.	PERSON
ijtc-890	46	2	2017	CARDINAL
ijtc-890	47	1	834	CARDINAL
ijtc-890	48	1	ilomata international journal of tax & accounting	ORG
ijtc-890	48	2	sak emkm	PERSON
ijtc-890	48	3	as’adi & chalimi	ORG
ijtc-890	48	4	2020	DATE
ijtc-890	50	1	banjarmasin city	GPE
ijtc-890	50	2	1952	DATE
ijtc-890	50	3	1962	DATE
ijtc-890	52	1	2009	DATE
ijtc-890	54	1	arfan	PERSON
ijtc-890	54	2	2010	DATE
ijtc-890	55	1	one	CARDINAL
ijtc-890	57	1	banjarmasin city	GPE
ijtc-890	59	1	ilarrahmah & susanti	ORG
ijtc-890	59	2	2021	CARDINAL
ijtc-890	63	1	2021	CARDINAL
ijtc-890	64	1	winarso & kurniawati	ORG
ijtc-890	64	2	2022	CARDINAL
ijtc-890	65	1	2015	DATE
ijtc-890	66	1	meylananda et al.	FAC
ijtc-890	66	2	2021	CARDINAL
ijtc-890	68	1	gao et al.	PERSON
ijtc-890	68	2	2018	DATE
ijtc-890	68	3	2016	DATE
ijtc-890	69	1	as’adi & chalimi	ORG
ijtc-890	69	2	2020	DATE
ijtc-890	70	1	2019	DATE
ijtc-890	72	1	835	CARDINAL
ijtc-890	72	2	ilomata international journal of tax & accounting	ORG
ijtc-890	74	1	2014	DATE
ijtc-890	75	1	2020	DATE
ijtc-890	77	1	2020	DATE
ijtc-890	78	1	muslim & sufina	ORG
ijtc-890	78	2	2018	DATE
ijtc-890	79	1	2016	DATE
ijtc-890	80	1	satiya et al	ORG
ijtc-890	81	1	2020	DATE
ijtc-890	81	2	sak emkm	PERSON
ijtc-890	82	1	putra a,	ORG
ijtc-890	82	2	2018	DATE
ijtc-890	83	1	2021	CARDINAL
ijtc-890	84	1	satiya et al.	ORG
ijtc-890	84	2	2020	DATE
ijtc-890	85	1	banjarmasin city	GPE
ijtc-890	86	1	1	CARDINAL
ijtc-890	86	2	1	CARDINAL
ijtc-890	86	3	banjarmasin city	GPE
ijtc-890	86	4	836	CARDINAL
ijtc-890	86	5	ilomata international journal of tax & accounting	ORG
ijtc-890	87	1	secondary	ORDINAL
ijtc-890	88	1	the banjarmasin city department of cooperatives	ORG
ijtc-890	89	1	74	CARDINAL
ijtc-890	93	1	23	CARDINAL
ijtc-890	96	1	second	ORDINAL
ijtc-890	97	1	third	ORDINAL
ijtc-890	98	1	two	CARDINAL
ijtc-890	99	1	5%	PERCENT
ijtc-890	102	1	1	CARDINAL
ijtc-890	102	2	x1.1	ORG
ijtc-890	103	1	x1.5	DATE
ijtc-890	104	1	x1.7 x1.8	NORP
ijtc-890	104	2	0,578	CARDINAL
ijtc-890	105	1	0,603	CARDINAL
ijtc-890	105	2	0,814	CARDINAL
ijtc-890	105	3	0,800	CARDINAL
ijtc-890	105	4	0,635	CARDINAL
ijtc-890	105	5	0,837	CARDINAL
ijtc-890	105	6	0,790	CARDINAL
ijtc-890	105	7	0,817	CARDINAL
ijtc-890	106	1	2	CARDINAL
ijtc-890	107	1	0,000	CARDINAL
ijtc-890	109	1	y.1 y.2	ORG
ijtc-890	113	1	0,611	CARDINAL
ijtc-890	113	2	0,810	CARDINAL
ijtc-890	113	3	0,715	CARDINAL
ijtc-890	113	4	0,685	CARDINAL
ijtc-890	113	5	0,674	CARDINAL
ijtc-890	113	6	0,834	CARDINAL
ijtc-890	113	7	0,865	CARDINAL
ijtc-890	113	8	0,812	CARDINAL
ijtc-890	114	1	2	CARDINAL
ijtc-890	115	1	0,000	CARDINAL
ijtc-890	116	1	spss	ORG
ijtc-890	116	2	26	CARDINAL
ijtc-890	116	3	2023	CARDINAL
ijtc-890	116	4	ilomata international journal of tax & accounting	ORG
ijtc-890	116	5	75	CARDINAL
ijtc-890	117	1	2	CARDINAL
ijtc-890	117	2	less than 0.05	CARDINAL
ijtc-890	118	1	5%	PERCENT
ijtc-890	118	2	0.2270	CARDINAL
ijtc-890	119	1	pearson correlation	ORG
ijtc-890	119	2	0.2270	CARDINAL
ijtc-890	122	1	0.60	CARDINAL
ijtc-890	122	2	2016	DATE
ijtc-890	123	1	2	CARDINAL
ijtc-890	123	2	0,927	CARDINAL
ijtc-890	123	3	17	CARDINAL
ijtc-890	123	4	26	CARDINAL
ijtc-890	123	5	2023	CARDINAL
ijtc-890	123	6	0.927	CARDINAL
ijtc-890	123	7	0.60	CARDINAL
ijtc-890	124	1	17	CARDINAL
ijtc-890	128	1	one	CARDINAL
ijtc-890	130	1	3	CARDINAL
ijtc-890	130	2	3	CARDINAL
ijtc-890	131	1	1	CARDINAL
ijtc-890	131	2	4,294	CARDINAL
ijtc-890	131	3	2,685 0,009	CARDINAL
ijtc-890	132	1	0,071	CARDINAL
ijtc-890	134	1	0,546	CARDINAL
ijtc-890	134	2	ilomata international journal of tax & accounting	ORG
ijtc-890	134	3	3	CARDINAL
ijtc-890	134	4	0.546	CARDINAL
ijtc-890	134	5	more than 0.05	CARDINAL
ijtc-890	137	1	first	ORDINAL
ijtc-890	138	1	4	CARDINAL
ijtc-890	138	2	4	CARDINAL
ijtc-890	139	1	3,809	CARDINAL
ijtc-890	139	2	2,825	CARDINAL
ijtc-890	139	3	0,182	CARDINAL
ijtc-890	139	4	0,976	CARDINAL
ijtc-890	139	5	a.	PERSON
ijtc-890	139	6	1.000	CARDINAL
ijtc-890	139	7	more than 0.10	CARDINAL
ijtc-890	140	1	less than 10.00	CARDINAL
ijtc-890	144	1	0.05	CARDINAL
ijtc-890	145	1	less than 0.05	CARDINAL
ijtc-890	146	1	5	CARDINAL
ijtc-890	146	2	ilomata international journal of tax & accounting	ORG
ijtc-890	146	3	5	CARDINAL
ijtc-890	146	4	one	CARDINAL
ijtc-890	146	5	kolmogorov-smirnov	ORG
ijtc-890	148	1	0,0000000	CARDINAL
ijtc-890	149	1	0,089	CARDINAL
ijtc-890	149	2	0,089	CARDINAL
ijtc-890	149	3	0,089	CARDINAL
ijtc-890	151	1	2	CARDINAL
ijtc-890	155	1	2	CARDINAL
ijtc-890	155	2	5	CARDINAL
ijtc-890	155	3	0.200	CARDINAL
ijtc-890	155	4	0.05	CARDINAL
ijtc-890	156	1	kolmogorov-smirnov	ORG
ijtc-890	160	1	as’adi & chalimi	ORG
ijtc-890	160	2	2020	DATE
ijtc-890	160	3	baskara & afkar	ORG
ijtc-890	160	4	2021	DATE
ijtc-890	161	1	2006	DATE
ijtc-890	161	2	2017	CARDINAL
ijtc-890	161	3	suryani et al.	PERSON
ijtc-890	161	4	2020	DATE
ijtc-890	162	1	two	CARDINAL
ijtc-890	163	1	banjarmasin	GPE
ijtc-890	163	2	6	CARDINAL
ijtc-890	163	3	ilomata international journal of tax & accounting	ORG
ijtc-890	163	4	6	CARDINAL
ijtc-890	163	5	descriptive statistics n	ORG
ijtc-890	163	6	74	CARDINAL
ijtc-890	163	7	3,01	CARDINAL
ijtc-890	163	8	74	CARDINAL
ijtc-890	163	9	74	CARDINAL
ijtc-890	163	10	x4	ORG
ijtc-890	163	11	74 1 4 2,97	DATE
ijtc-890	163	12	74	CARDINAL
ijtc-890	163	13	74 1	DATE
ijtc-890	163	14	74	CARDINAL
ijtc-890	163	15	2,70	CARDINAL
ijtc-890	163	16	y.1	ORG
ijtc-890	163	17	74 1	DATE
ijtc-890	163	18	74	CARDINAL
ijtc-890	163	19	74	CARDINAL
ijtc-890	164	1	74	CARDINAL
ijtc-890	165	1	y.5	ORG
ijtc-890	165	2	74	CARDINAL
ijtc-890	165	3	74	CARDINAL
ijtc-890	165	4	74	CARDINAL
ijtc-890	165	5	74	CARDINAL
ijtc-890	165	6	74	CARDINAL
ijtc-890	165	7	74	CARDINAL
ijtc-890	165	8	6	CARDINAL
ijtc-890	165	9	8	CARDINAL
ijtc-890	165	10	8	CARDINAL
ijtc-890	165	11	2.8	CARDINAL
ijtc-890	166	1	banjarmasin	GPE
ijtc-890	167	1	9	CARDINAL
ijtc-890	167	2	9	CARDINAL
ijtc-890	167	3	2.8	CARDINAL
ijtc-890	168	1	banjarmasin	GPE
ijtc-890	170	1	two	CARDINAL
ijtc-890	171	1	7	CARDINAL
ijtc-890	171	2	multiple linear	ORG
ijtc-890	172	1	3,809	CARDINAL
ijtc-890	172	2	2,825	CARDINAL
ijtc-890	172	3	0,182	CARDINAL
ijtc-890	172	4	0,976	CARDINAL
ijtc-890	172	5	0,457	CARDINAL
ijtc-890	172	6	0,449	CARDINAL
ijtc-890	172	7	26	CARDINAL
ijtc-890	172	8	2023	CARDINAL
ijtc-890	172	9	tax & accounting	ORG
ijtc-890	172	10	7	CARDINAL
ijtc-890	174	1	3.809 + 0.976	CARDINAL
ijtc-890	176	1	2016	DATE
ijtc-890	178	1	0.05	CARDINAL
ijtc-890	178	2	0.05	CARDINAL
ijtc-890	179	1	7	CARDINAL
ijtc-890	179	2	7.781	CARDINAL
ijtc-890	179	3	0.000	CARDINAL
ijtc-890	180	1	0.05	CARDINAL
ijtc-890	180	2	kota banjarmasin	GPE
ijtc-890	181	1	0.457	CARDINAL
ijtc-890	181	2	45.7%	PERCENT
ijtc-890	181	3	54.3%	PERCENT
ijtc-890	183	1	banjarmasin	GPE
ijtc-890	185	1	1.996	CARDINAL
ijtc-890	185	2	first	ORDINAL
ijtc-890	187	1	banjarmasin	GPE
ijtc-890	188	1	kota banjarmasin	GPE
ijtc-890	190	1	banjarmasin	GPE
ijtc-890	192	1	hikmahwati	PRODUCT
ijtc-890	192	2	ilomata international journal of tax & accounting	ORG
ijtc-890	193	1	2	CARDINAL
ijtc-890	194	1	2.8	CARDINAL
ijtc-890	194	2	banjarmasin	GPE
ijtc-890	199	1	around 2.8	CARDINAL
ijtc-890	199	2	2	CARDINAL
ijtc-890	199	3	3	CARDINAL
ijtc-890	204	1	2020	DATE
ijtc-890	205	1	muslim & sufina	ORG
ijtc-890	205	2	2018	DATE
ijtc-890	205	3	satiya et al.	ORG
ijtc-890	205	4	2020	DATE
ijtc-890	206	1	2018	DATE
ijtc-890	207	1	banjarmasin city	GPE
ijtc-890	208	1	banjarmasin city	GPE
ijtc-890	208	2	0.000	CARDINAL
ijtc-890	209	1	45.7%	PERCENT
ijtc-890	214	1	843	CARDINAL
ijtc-890	214	2	ilomata international journal of tax & accounting	ORG
ijtc-890	216	1	ardiansyah	PERSON
ijtc-890	216	2	m.	PERSON
ijtc-890	216	3	2009	DATE
ijtc-890	217	1	perkembangan	PERSON
ijtc-890	217	2	akuntansi keperilakuan	PERSON
ijtc-890	218	1	agama dan ilmu	PERSON
ijtc-890	218	2	8(3	DATE
ijtc-890	218	3	749–771	CARDINAL
ijtc-890	218	4	arfan	PERSON
ijtc-890	218	5	i. l.	PERSON
ijtc-890	218	6	2010	DATE
ijtc-890	219	1	akuntansi keperilakuan	PERSON
ijtc-890	220	1	salimba empat	PERSON
ijtc-890	221	1	a. n. f.	PERSON
ijtc-890	221	2	2020	DATE
ijtc-890	222	1	akuntansi dan	PERSON
ijtc-890	222	2	terhadap kualitas	PERSON
ijtc-890	222	3	laporan keuangan	PERSON
ijtc-890	222	4	sak emkm	PERSON
ijtc-890	223	1	referensi	PERSON
ijtc-890	223	2	dan akuntansi vol.	PERSON
ijtc-890	223	3	8(2	DATE
ijtc-890	224	1	w. t.	PERSON
ijtc-890	224	2	2016	CARDINAL
ijtc-890	225	1	persepsi atas tujuan laporan	PERSON
ijtc-890	225	2	dan pengetahuan akuntansi terhadap kualitas	PERSON
ijtc-890	225	3	laporan keuangan	PERSON
ijtc-890	226	1	jurnal profita	PERSON
ijtc-890	226	2	6	CARDINAL
ijtc-890	226	3	1–11	CARDINAL
ijtc-890	227	1	ballou	PERSON
ijtc-890	227	2	b.	GPE
ijtc-890	227	3	heitger	GPE
ijtc-890	227	4	d. l.	PERSON
ijtc-890	227	5	2018	DATE
ijtc-890	229	1	44	DATE
ijtc-890	230	1	baskara	GPE
ijtc-890	230	2	a. m.	PERSON
ijtc-890	230	3	2021	CARDINAL
ijtc-890	231	1	akuntansi dan	PERSON
ijtc-890	231	2	sia	GPE
ijtc-890	231	3	terhadap kualitas	PERSON
ijtc-890	231	4	laporan keuangan	PERSON
ijtc-890	231	5	rsu haji surabaya	ORG
ijtc-890	232	1	journal of sustainability business research	ORG
ijtc-890	232	2	2(3	CARDINAL
ijtc-890	232	3	320–322	CARDINAL
ijtc-890	233	1	cahya	GPE
ijtc-890	233	2	a. d.	PERSON
ijtc-890	233	3	fidiastuti, f., & utama	ORG
ijtc-890	233	4	a. s.	PERSON
ijtc-890	233	5	2021	CARDINAL
ijtc-890	234	1	pelaporan keuangan	PERSON
ijtc-890	234	2	dari jenjang pendidikan dan pengetahuan akuntansi	PERSON
ijtc-890	235	1	jurnal manajemen	PERSON
ijtc-890	235	2	13(3	CARDINAL
ijtc-890	235	3	374–382	CARDINAL
ijtc-890	235	4	https://doi.org/https://doi.org/10.30872/jmmn.v13i3.9623 devi	PERSON
ijtc-890	235	5	e. s.	PERSON
ijtc-890	235	6	herawati	GPE
ijtc-890	235	7	n. t., & sulindawati	PERSON
ijtc-890	236	1	n. l. g. e.	PERSON
ijtc-890	236	2	2017	CARDINAL
ijtc-890	237	1	tingkat pendidikan	PERSON
ijtc-890	237	2	akuntansi dan	PERSON
ijtc-890	237	3	usaha terhadap kualitas	PERSON
ijtc-890	237	4	laporan keuangan	PERSON
ijtc-890	237	5	pada umkm	PERSON
ijtc-890	237	6	pada umkm di kecamatan buleleng	PERSON
ijtc-890	238	1	jimat	PERSON
ijtc-890	238	2	8(2	CARDINAL
ijtc-890	240	1	fadilah	PERSON
ijtc-890	240	2	2019	DATE
ijtc-890	241	1	kualitas sumber daya manusia	PERSON
ijtc-890	241	2	dan karakteristik usaha terhadap kualitas	PERSON
ijtc-890	241	3	laporan keuangan	PERSON
ijtc-890	241	4	ukm kabupaten lumajang.	PERSON
ijtc-890	242	1	2(2	CARDINAL
ijtc-890	242	2	263–271	CARDINAL
ijtc-890	243	1	https://doi.org/10.31539/costing.v2i2.557 gao	PERSON
ijtc-890	243	2	t.	GPE
ijtc-890	243	3	& liu	PERSON
ijtc-890	243	4	2018	DATE
ijtc-890	245	1	2(1	CARDINAL
ijtc-890	245	2	42–51	CARDINAL
ijtc-890	246	1	i.	PERSON
ijtc-890	246	2	2016	DATE
ijtc-890	247	1	aplikasi analisis multivariete dengan	PERSON
ijtc-890	247	2	ibm	ORG
ijtc-890	247	3	23	CARDINAL
ijtc-890	248	1	semarang badan	ORG
ijtc-890	250	1	tax & accounting	ORG
ijtc-890	250	2	2014	DATE
ijtc-890	251	1	kemampuan	PERSON
ijtc-890	251	2	menyusun laporan	PERSON
ijtc-890	251	3	yang	PERSON
ijtc-890	251	4	dimiliki	FAC
ijtc-890	251	5	pelaku ukm dan pengaruhnya	PERSON
ijtc-890	251	6	kinerja ukm	ORG
ijtc-890	252	1	jurnal riset	PERSON
ijtc-890	252	2	akuntansi dan bisnis	PERSON
ijtc-890	252	3	14(2000	CARDINAL
ijtc-890	252	4	66–76	CARDINAL
ijtc-890	253	1	r. s.	PERSON
ijtc-890	253	2	i. p.	PERSON
ijtc-890	253	3	2019	CARDINAL
ijtc-890	254	1	pengaruh pengetahuan laporan keuangan	PERSON
ijtc-890	255	1	kajian akuntansi	ORG
ijtc-890	255	2	20(2	CARDINAL
ijtc-890	255	3	246	CARDINAL
ijtc-890	255	4	255	CARDINAL
ijtc-890	256	1	m. d., & susanti	PERSON
ijtc-890	256	2	2021	CARDINAL
ijtc-890	257	1	kemampuan menyusun laporan keuangan	PERSON
ijtc-890	257	2	dan penggunaan teknologi informasi	ORG
ijtc-890	258	1	jpek	PERSON
ijtc-890	258	2	pendidikan	GPE
ijtc-890	258	3	dan kewirausahaan	PERSON
ijtc-890	258	4	5(1	CARDINAL
ijtc-890	258	5	51–64	CARDINAL
ijtc-890	258	6	kasmir	GPE
ijtc-890	259	1	2008	DATE
ijtc-890	260	1	laporan keuangan	PERSON
ijtc-890	262	1	meylananda	GPE
ijtc-890	262	2	s.	GPE
ijtc-890	262	3	s., & halim	ORG
ijtc-890	262	4	a.	PERSON
ijtc-890	262	5	2021	CARDINAL
ijtc-890	264	1	budapest international research and critics institute-journal	ORG
ijtc-890	264	2	birci-journal	ORG
ijtc-890	264	3	4(3	CARDINAL
ijtc-890	264	4	4241–4255	CARDINAL
ijtc-890	265	1	4241 mubarak	QUANTITY
ijtc-890	265	2	r. r.	PERSON
ijtc-890	265	3	j., & lonto	ORG
ijtc-890	265	4	m. p.	PERSON
ijtc-890	265	5	2023	CARDINAL
ijtc-890	266	1	east bolaang	GPE
ijtc-890	267	1	indonesian	NORP
ijtc-890	267	2	2(1	CARDINAL
ijtc-890	267	3	25–34	CARDINAL
ijtc-890	268	1	muslim	NORP
ijtc-890	268	2	a. i.	PERSON
ijtc-890	268	3	2018	DATE
ijtc-890	269	1	belakang pendidikan dan pemahaman	ORG
ijtc-890	269	2	standar akuntansi keuangan	PERSON
ijtc-890	269	3	entitas nirlaba	LOC
ijtc-890	269	4	penyusunan dan penyajian laporan keuangan	PERSON
ijtc-890	270	1	jurnal riset	PERSON
ijtc-890	270	2	dan akuntansi	PERSON
ijtc-890	270	3	jrka	PERSON
ijtc-890	270	4	4(1	CARDINAL
ijtc-890	271	1	https://doi.org/https://doi.org/10.25134/jrka nurlaela	PERSON
ijtc-890	271	2	s.	PERSON
ijtc-890	271	3	2015	DATE
ijtc-890	272	1	kemampuan	PERSON
ijtc-890	272	2	menyusun laporan	PERSON
ijtc-890	272	3	usaha kecil menengah pengaruhnya	ORG
ijtc-890	272	4	ukm kerajinan gitar di kabupten sukoharjo	PERSON
ijtc-890	273	1	jurnal paradigma universitas	ORG
ijtc-890	273	2	islam	NORP
ijtc-890	273	3	50–59	DATE
ijtc-890	274	1	nurohmah	ORG
ijtc-890	274	2	w.	PERSON
ijtc-890	274	3	2023	CARDINAL
ijtc-890	275	1	central jakarta	LOC
ijtc-890	275	2	sak emkm	PERSON
ijtc-890	276	1	jrssem	PERSON
ijtc-890	276	2	social science, economics	ORG
ijtc-890	276	3	2769–2778	CARDINAL
ijtc-890	277	1	r. e.	PERSON
ijtc-890	277	2	2018	DATE
ijtc-890	278	1	tingkat pendidikan	PERSON
ijtc-890	278	2	akuntansi	ORG
ijtc-890	278	3	motivasi dan	PERSON
ijtc-890	278	4	usaha terhadap	ORG
ijtc-890	278	5	penerapan sak emkm pada kota pekanbaru	PERSON
ijtc-890	279	1	jom feb,	PERSON
ijtc-890	279	2	1(1	CARDINAL
ijtc-890	279	3	1	CARDINAL
ijtc-890	279	4	2020	DATE
ijtc-890	280	1	yang mempengaruhi	PERSON
ijtc-890	280	2	penerapan pencatatan	PERSON
ijtc-890	280	3	laporan keuangan	PERSON
ijtc-890	280	4	pada umkm di kota pontianak	PERSON
ijtc-890	281	1	equilibrium	PERSON
ijtc-890	281	2	16(2	CARDINAL
ijtc-890	281	3	100–107	CARDINAL
ijtc-890	282	1	rostikawati	ORG
ijtc-890	282	2	r., & pirmaningsih	ORG
ijtc-890	282	3	l.	PERSON
ijtc-890	282	4	2019	DATE
ijtc-890	283	1	kemampuan menyusun laporan	PERSON
ijtc-890	283	2	dan latar belakang pendidikan yang	PERSON
ijtc-890	283	3	dimiliki	ORG
ijtc-890	283	4	oleh pelaku	PERSON
ijtc-890	284	1	01(2	CARDINAL
ijtc-890	284	2	1–21	CARDINAL
ijtc-890	285	1	ilomata international journal of tax & accounting	ORG
ijtc-890	285	2	1999	DATE
ijtc-890	287	1	20(8	CARDINAL
ijtc-890	287	2	416–420	CARDINAL
ijtc-890	288	1	satiya	ORG
ijtc-890	288	2	i.	GPE
ijtc-890	288	3	sabrina	PERSON
ijtc-890	288	4	n., & mulyani	ORG
ijtc-890	288	5	2020	DATE
ijtc-890	289	1	akuntansi dan skala	PERSON
ijtc-890	289	2	mikro kecil dan menengah terhadap penyusunan laporan keuangan	PERSON
ijtc-890	289	3	sak emkm	PERSON
ijtc-890	290	1	jurnal eksplorasi akuntansi	PERSON
ijtc-890	290	2	2(4	CARDINAL
ijtc-890	290	3	3485–3499	CARDINAL
ijtc-890	291	1	w. p.	PERSON
ijtc-890	291	2	iqbal	PERSON
ijtc-890	291	3	alfisyahr	PERSON
ijtc-890	291	4	r.	NORP
ijtc-890	291	5	pebrianggara, a., & shofyan	PERSON
ijtc-890	291	6	m.	PERSON
ijtc-890	291	7	2022	CARDINAL
ijtc-890	292	1	sme ’ s	ORG
ijtc-890	294	1	jurnal ilmiah bidang	ORG
ijtc-890	294	2	akuntansi dan manajemen	PERSON
ijtc-890	295	1	w.	PERSON
ijtc-890	295	2	2006	DATE
ijtc-890	296	1	akuntan	GPE
ijtc-890	296	2	terhadap	ORG
ijtc-890	296	3	standar akuntansi keuangan	ORG
ijtc-890	296	4	bagi usaha kecil dan menengah	PERSON
ijtc-890	297	1	9	CARDINAL
ijtc-890	297	2	23–26	CARDINAL
ijtc-890	298	1	sulistyowati	ORG
ijtc-890	298	2	2017	CARDINAL
ijtc-890	299	1	pencatatan	GPE
ijtc-890	299	2	di kota malang	ORG
ijtc-890	300	1	referensi	PERSON
ijtc-890	300	2	dan akuntansi	PERSON
ijtc-890	300	3	5(2	DATE
ijtc-890	301	1	https://doi.org/https://doi.org/10.33366/ref.v5i2.831	CARDINAL
ijtc-890	301	2	m., & ika	ORG
ijtc-890	301	3	2020	DATE
ijtc-890	302	1	panduan penyusunan laporan	PERSON
ijtc-890	303	1	yayasan kita menulis	PERSON
ijtc-890	304	1	torabi	NORP
ijtc-890	304	2	s. a.	PERSON
ijtc-890	304	3	r., & sahebjamnia	ORG
ijtc-890	304	4	n.	ORG
ijtc-890	304	5	2016	DATE
ijtc-890	306	1	89	DATE
ijtc-890	306	2	201–218	CARDINAL
ijtc-890	307	1	s.	PERSON
ijtc-890	307	2	2023	CARDINAL
ijtc-890	310	1	a., & mulyani	ORG
ijtc-890	310	2	s.	PERSON
ijtc-890	310	3	2016	DATE
ijtc-890	311	1	kemampuan	PERSON
ijtc-890	311	2	menyusun laporan	PERSON
ijtc-890	311	3	empiris di klaster bordir	PERSON
ijtc-890	311	4	dan konveksi	PERSON
ijtc-890	311	5	desa padurenan	PERSON
ijtc-890	311	6	kecamatan	GPE
ijtc-890	311	7	fakultas	GPE
ijtc-890	311	8	ekonomi	ORG
ijtc-890	311	9	universitas muria kudus	ORG
ijtc-890	312	1	jurnal dinamika ekonomi & bisnis	ORG
ijtc-890	312	2	13(2	CARDINAL
ijtc-890	312	3	146–156	CARDINAL
ijtc-890	312	4	winarso	ORG
ijtc-890	312	5	b. s.	PERSON
ijtc-890	312	6	& kurniawati	ORG
ijtc-890	312	7	i.	PERSON
ijtc-890	312	8	2022	CARDINAL
ijtc-890	313	1	kemampuan penyusunan laporan keuangan	PERSON
ijtc-890	313	2	dan latar belakang pendidikan terhadap	PERSON
ijtc-890	314	1	6(1	CARDINAL
ijtc-890	316	1	https://doi.org/https://doi.org/10.47200/jcob.v6i01.1289 zarefar	ORG
ijtc-890	316	2	& zarefar	ORG
ijtc-890	316	3	a.	PERSON
ijtc-890	316	4	2021	CARDINAL
ijtc-890	317	1	orientasi kewirausahaan	PERSON
ijtc-890	317	2	inovasi	GPE
ijtc-890	317	3	kemampuan menyusun laporan keuangan	PERSON
ijtc-890	317	4	dan literasi keuangan	PERSON
ijtc-890	318	1	kajian	NORP
ijtc-890	318	2	22(2	CARDINAL
ijtc-890	318	3	148–161	CARDINAL