Pengaruh Lingkungan Bisnis terhadap Desain Sistem Akuntansi Manajemen: Sebuah Studi Kualitatif pada UMKM - Desvanni Habayahan; Agnes Santana Manik; Ferdinan J.A Lumban Tobing; Gilbert Sirait; Hamonangan Siallagan (GEMILANG: Jurnal Manajemen dan Akuntansi, 2025)
Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, but there are still many who do not have an adequate Management Accounting