IMPROVING THE ACCOUNTABILITY OF SMEs IN MALANG CITY: A STRATEGIC STEP TOWARDS GLOBAL COMPETITIVENESS

The low level of financial literacy among MSMEs directly impacts poor accountability practices. Without a sufficient understanding of basic accounting concepts, MSMEs struggle to record transactions systematically and accurately. Their ability to prepare comprehensive financial statements is crucial...

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Autors principals:	Nitami Galih Pangesti, Prinintha Nanda Soemarsono, Izmi Dwira Eriani
Format:	Artigo
Idioma:	Inglês
Publicat:	Universitas Airlangga 2025-06-01
Col·lecció:	Jurnal Layanan Masyarakat (Journal of Public Services)
Matèries:	msmes balance sheet income statement financial aplications
Accés en línia:	https://e-journal.unair.ac.id/jlm/article/view/64400
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