BAHAR, Hardi. Analisis Kemampuan Intelektual Menyusun Laporan Keuangan Terhadap Daya Saing Bagi UMKM di Kota Batam Dalam Menghadapi MEA. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, [S. l.], v. 3, n. 2, p. 205–213, 2019. DOI: 10.30871/jama.v3i2.1568. Disponível em: https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/1568. Acesso em: 23 feb. 2025.