Rusydi Abubakar, Nurul Hikmah Tanjung, Ainna Mahrum Nasution, Sri Wahyuni, and Rico Nur Ilham, “IT IS RARE FOR MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) TO MAKE FINANCIAL REPORTS ”, IJSET, vol. 4, no. 5, pp. 300–306, Apr. 2025.