N. Rahmawati, “Simplified Audits Support Micro Small And Medium Enterprise Financial Governance: Audit Sederhana Mendukung Tata Kelola Keuangan Usaha Mikro Kecil Dan Menengah”, acopen, vol. 11, no. 1, p. 10.21070/acopen.11.2026.13029, Dec. 2025.