Munthe, Salpiani, and Marliyah Marliyah. 2022. “Performance Analysis of the Office of Small and Medium Enterprises Cooperatives in Labuhanbatu Regency”. Jurnal Akuntansi, Manajemen Dan Bisnis Digital 1 (2), 377–382. https://doi.org/10.37676/jambd.v1i2.2784.