Wibowo, Adi, 		Panday, Rorim, 		Mardiyah, Siti, AND 		Prasetyo, Arif.
"Analysis of The Factors Affecting Understanding of Small and Medium Businesses in Preparing Financial Reports" <em>Journal of Entrepreneurship, Business and Economics</em> [Online], Volume 6 Number 2 (11 January 2019)