CHALLENGES AND SOLUTIONS OF TECHNOLOGY IN FINANCIAL RECORDING SMEs: SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.32815/ristansi.v7i1.2881Keywords:
Literature Review, Technology Challenges and Solutions, SMEs, Digital Financial Records.Abstract
This study aims to identify the difficulties faced by SMEs in financial record-keeping and to explain the role of technology as a solution. The method used is a Systematic Literature Review (SLR) by examining Scopus-indexed articles from 1957-2023. The synthesis results reveal six main obstacles, namely technical-operational, resource-based, regulatory and standards, management and strategy, technology and innovation, as well as financial-economic. The most prominent technological solutions include standard training and education, implementation of accounting information systems and IT support, adoption of cloud accounting, use of accounting software or applications, and integration of technology into accounting management strategies. Another significant finding is the still limited discussion of financial data security strategies for SMEs, even though digitalization of financial records increases the risk of data breaches, cyberattacks, and loss of business information. This study concludes that SMEs need to adopt financial record-keeping technology that is efficient, affordable, user-friendly, and secure, accompanied by increased accounting literacy and relevant policy support.
References
Abdelkader, W., Navarro, T., Parrish, R., Cotoi, C., Germini, F., Iorio, A., & Lokker, C. (2021). Machine Learning Approaches to Retrieve High-Quality, Clinically Relevant Evidence From the Biomedical Literature: Systematic Review. In Jmir Medical Informatics. https://doi.org/10.2196/30401
Abdul, S., Abu, F., & Abdul, R. (2019). The Readiness and Challenges of the Malaysian Private Entities Reporting Standard ( MPERS ). International Journal of Innovation, Creativity and Change, 5(2), 1621–1634. https://www.ijicc.net/images/Vol_5_Iss_2_Spec_Ed/93_Aziz_P1621_2019_RS.pdf
Abdullah, A., Thomas, B., Murphy, L., & Plant, E. (2018). An Investigation of the Benefits and Barriers of E‐business Adoption Activities in Yemeni SMEs. Strategic Change. https://doi.org/10.1002/jsc.2195
Alford, P., & Page, S. J. (2015). Marketing Technology for Adoption by Small Business. In Service Industries Journal. https://doi.org/10.1080/02642069.2015.1062884
Alshamaileh, Y., Papagiannidis, S., & Li, F. (2013). Cloud Computing Adoption by SMEs in the North East of England. In Journal of Enterprise Information Management. https://doi.org/10.1108/17410391311325225
Astutie, Y. P., & Fanani, B. (2016). International Journal of Economics and Financial Issues Small to Medium-sized Enterprises and Their Financial Report Quality. International Journal of Economics and Financial Issues |, 6(S4), 36–45. http:www.econjournals.com
Bachtiar, J. F., Kristin, D. M., & Riantono, I. E. (2023). Considering Factors for Cloud Accounting Adoption in SME: A Systematic Literature Review. Proceedings of 2023 International Conference on Information Management and Technology, ICIMTech 2023, 137–142. https://doi.org/10.1109/ICIMTech59029.2023.10277930
Baharum, Z., Ngadiman, M. S., & Haron, H. (2009). Critical Factors to Ensure the Successful of OS-ERP Implementation Based on Technical Requirement Point of View. https://doi.org/10.1109/ams.2009.96
Baldarelli, M. G., Mosnja-Skare, L., Demartini, P., & Paoloni, P. (2012). Accounting harmonization for SME-S in Europe: Some remarks on IFRS for SME-S and empirical evidences. Ekonomska Istrazivanja, 9664(SPEC. ISS. 1), 1–26. https://doi.org/10.1080/1331677x.2012.11517554
Bayboltaeva, N. A., Makulova, A. T., Abaeva, K., Alibekova, B. A., & Bolysbayeva, A. (2015). Problems of development of accounting on peasant (Farm) enterprises in Republic of Kazakhstan. Asian Social Science, 11(14), 211–218. https://doi.org/10.5539/ass.v11n14p211
Bensadon, D., & Praquin, N. (2016). 2016_Book_IFRSInAGlobalWorld. In Springer.
Berthelot, S., & Morrill, J. (2016). Management control systems and the presence of a full-time accountant: An empirical study of small - And medium-sized enterprises (SMEs). Advances in Management Accounting, 27, 207–242. https://doi.org/10.1108/S1474-787120160000027006
Bhat, B., Ali, A., & Gupta, A. (2015). DES and AES Performance Evaluation. https://doi.org/10.1109/ccaa.2015.7148500
Boell, S. K., & Ćećez-Kecmanović, D. (2014). A Hermeneutic Approach for Conducting Literature Reviews and Literature Searches. In Communications of the Association for Information Systems. https://doi.org/10.17705/1cais.03412
Bohušová, H. (2007). The possible ways to IFRS (international financial reporting standards) for SME (small and medium sized entities) development. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 55(6), 17 – 26. https://doi.org/10.11118/actaun200755060017
Bohušová, H. (2011). The implementation of the IFRS for sme in the Eu. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 59(2), 43 – 50. https://doi.org/10.11118/actaun201159020043
Buonanno, G., Faverio, P., Pigni, F., Ravarini, A., Sciuto, D., & Tagliavini, M. (2005). Factors Affecting ERP System Adoption. In Journal of Enterprise Information Management. https://doi.org/10.1108/17410390510609572
Chand, M., & Dahiya, A. (2010). Application of management accounting techniques in Indian small and medium hospitality enterprises: An empirical study. International Journal of Entrepreneurship and Small Business, 11(1), 25–41. https://doi.org/10.1504/IJESB.2010.034430
Chand, P., Patel, A., & White, M. (2015). Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises. Australian Accounting Review, 25(2), 139–154. https://doi.org/10.1111/auar.12067
Chandrayanti, T., Nidar, S. R., Mulyana, A., & Anwar, M. (2020). Impact of Entrepreneurial Characteristics on Credit Accessibility: Case Study of Small Businesses in West Sumatera – Indonesia. In Journal of Entrepreneurship and Sustainability Issues. https://doi.org/10.9770/jesi.2020.7.3(21)
Chanthinok, K., & Sangboon, K. (2021). The Development of Digital Accounting System on Cloud Computing. In Journal of Computer Science. https://doi.org/10.3844/jcssp.2021.889.904
Chen, Y.-Y. K., Jaw, Y.-L., & Wu, B.-L. (2016). Effect of Digital Transformation on Organisational Performance of SMEs. Internet Research. https://doi.org/10.1108/intr-12-2013-0265
Chun, S. hak. (2019). Cloud Services and Pricing Strategies for Sustainable Business Models: Analytical and Numerical Approaches. In Sustainability. https://doi.org/10.3390/su12010049
Coetzer, A., Battisti, M., Jurado, T., & Massey, C. (2011). The Reality of Management Development in SMEs. In Journal of Management & Organization. https://doi.org/10.5172/jmo.2011.17.3.290
Deschênes, A.-A. (2022). Human Resource Development in SMEs in a Context of Labor Shortage: A Profile Analysis. In European Journal of Training and Development. https://doi.org/10.1108/ejtd-02-2022-0015
Elmanda, F. A., Merdikawati, G. G., & Wahyuni, R. (2022). The Application of Financial Recording Applications Towards Financial Report for Micro, Small and Medium Enterprises. International Journal of Research and Applied Technology. https://doi.org/10.34010/injuratech.v2i1.6918
Endrődi-Kovács, V., & Stukovszky, T. (2022). The Adoption of Industry 4.0 and Digitalisation of Hungarian SMEs. In Society and Economy. https://doi.org/10.1556/204.2021.00024
Ezeagba, C. (2017). Financial Reporting in Small and Medium Enterprises (SMEs) in Nigeria. Challenges and Options. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7, 1–10. https://doi.org/10.6007/IJARAFMS/V7-I1/2534
Fagan, M. J., Khan, M. M. H., & Nguyen, N. (2015). How Does This Message Make You Feel? A Study of User Perspectives on Software Update/Warning Message Design. In Human-Centric Computing and Information Sciences. https://doi.org/10.1186/s13673-015-0053-y
Feng, L., Chiam, Y. K., Faiza, E. R. M., & Obaidellah, U. (2017). Using Suffix Tree Clustering Method to Support the Planning Phase of Systematic Literature Review. In Malaysian Journal of Computer Science. https://doi.org/10.22452/mjcs.vol30no4.4
Ghose, A., & Koliadis, G. (2007). Auditing Business Process Compliance. https://doi.org/10.1007/978-3-540-74974-5_14
Hamdan, M., Besar, M. H. A., Salleh, N. A. H., & Anshari, M. (2021). Small and Medium Enterprises & International Financial Reporting Standards (IFRS): Evidence from Emerging Economy. 2021 International Conference on Sustainable Islamic Business and Finance, SIBF 2021, 2, 109–118. https://doi.org/10.1109/IEEECONF53626.2021.9686347
Hasanah, N., Anggraini, R., & Purwohedi, U. (2018). Accounting standards: The lessons from small and medium enterprises. Academy of Accounting and Financial Studies Journal, 22(5), 1–10.
Hermansyah, Y. (2023). Assessing the Impact of Communicative Artificial Intelligence Based Accounting Information Systems on Small and Medium Enterprises. Journal of Wireless Mobile Networks, Ubiquitous Computing, and Dependable Applications, 14(3), 230 – 239. https://doi.org/10.58346/JOWUA.2023.I3.017
Ingaldi, M., & Ulewicz, R. (2019). Problems With the Implementation of Industry 4.0 in Enterprises From the SME Sector. Sustainability. https://doi.org/10.3390/su12010217
Joensuu‐Salo, S. (2021). The Role of Digital Orientation and Market Orientation in Generating Marketing Capability in SMEs. https://doi.org/10.34190/eie.21.012
Kalumendo, R. (2022). Barriers to SME Computerization in Developing Countries: Evidence From SMEs in North Kivu, Democratic Republic of Congo. In Texila International Journal of Management. https://doi.org/10.21522/tijmg.2015.08.02.art013
Kesari, A. (2022). Do Data Breach Notification Laws Reduce Medical Identity Theft? Evidence From Consumer Complaints Data. Journal of Empirical Legal Studies. https://doi.org/10.1111/jels.12331
Kim, S. H., Jang, S., & Yang, K. H. (2016). Analysis of the Determinants of Software-as-a-Service Adoption in Small Businesses: Risks, Benefits, and Organizational and Environmental Factors. Journal of Small Business Management. https://doi.org/10.1111/jsbm.12304
Konan, M., & Wang, W. (2018). Secure Anonymous Query-Based Encryption for Data Privacy Preserving in Cloud. In International Journal of Information Security and Privacy. https://doi.org/10.4018/ijisp.2018100101
Kumar, R., Singh, R., & Dwivedi, Y. K. (2020). Application of Industry 4.0 Technologies in SMEs for Ethical and Sustainable Operations: Analysis of Challenges. In Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2020.124063
Lapierre, N., Piquer, O., Celikovic, E., Routhier, F., Ruel, J., & Lamontagne, M.-È. (2021). Accessibility of Online Resources for Associations Providing Services to People With Brain Injuries in Covid-19 Pandemic. In International Journal of Environmental Research and Public Health. https://doi.org/10.3390/ijerph182312609
Lim-U-sanno, K., Wiroonratch, B., & Mungsakul, O. (2022). SMEs Operational Efficiency and Adoption of Management Accounting Information: Evidence from Thailand. Przestrzen Spoleczna, 22(1), 229–250.
Low, C., Chen, Y., & Wu, M. (2011). Understanding the Determinants of Cloud Computing Adoption. In Industrial Management & Data Systems. https://doi.org/10.1108/02635571111161262
Lutfi, A. (2022). Understanding the Intention to Adopt Cloud-Based Accounting Information System in Jordanian SMEs. Ijdar. https://doi.org/10.4192/1577-8517-v22_2
Ma, L., Jiang, X., Wu, B., Talebi, T., Pattavina, A., & Shiratori, N. (2016). Cost-Efficient Data Backup for Data Center Networks Against Ε-Time Early Warning Disaster. https://doi.org/10.1109/hpsr.2016.7525634
Madurapperuma, M., Thilakerathne, P., & Manawadu, I. (2016). Accounting Record Keeping Practices in Small and Medium Sized Enterprise’s (SME’s) in Sri Lanka. Journal of Functional Analysis, 4, 188. https://doi.org/10.11648/J.JFA.20160404.14
Mang’ana, K. M., Ndyetabula, D. W., & Hokororo, S. J. (2023). Financial management practices and performance of agricultural small and medium enterprises in Tanzania. Social Sciences and Humanities Open, 7(1), 100494. https://doi.org/10.1016/j.ssaho.2023.100494
Marshall, C. J., & Brereton, P. (2013). Tools to Support Systematic Literature Reviews in Software Engineering: A Mapping Study. https://doi.org/10.1109/esem.2013.32
Mathu, K., & Tlare, M. T. (2017). The Impact of IT Adoption in SMEs Supply Chains: A Case of Gauteng and Free State Provinces of South Africa. South African Journal of Business Management. https://doi.org/10.4102/sajbm.v48i3.36
Mina, A., Minin, A. Di, Martelli, I., Testa, G., & Santoleri, P. (2021). Public Funding of Innovation: Exploring Applications and Allocations of the European SME Instrument. In Research Policy. https://doi.org/10.1016/j.respol.2020.104131
Mintah, C., Gabir, M., Aloo, F., & Ofori, E. K. (2022). Do business records management affect business growth? PLoS ONE, 17. https://doi.org/10.1371/journal.pone.0264135
Mogendi, T. A., Wafula, M., Harold, C., & Ochieng, B. (2016). An Assesment on the Impacts of Financial Records on Financial Performance of Small and Medium Enterprises in Kisii Town, Kenya. Business and Management Research, 2. https://consensus.app/papers/assesment-impacts-financial-records-financial-mogendi/93d7c1a8df3c5cb2afbc8f0c4c32f6ce/
Mitchell, F., & Reid, G. C. (2000). Editorial. Problems, challenges and opportunities: The small business as a setting for management accounting research. Management Accounting Research, 11(4), 385–390. https://doi.org/10.1006/mare.2000.0152
Msomi, M. P., Ngibe, M., & Bingwa, L. L. (2020). The integration of management accounting practices as an innovative strategy towards sustaining small businesses operating in eThekwini metropolitan, South Africa. Problems and Perspectives in Management, 18(3), 266–282. https://doi.org/10.21511/ppm.18(3).2020.23
Müller, S., & Bryce, C. ́an. (2021). Automated Testing of Data Survivability and Restorability. https://doi.org/10.5121/csit.2021.111810
Nair, J., Chellasamy, A., & Singh, B. (2019). Readiness Factors for Information Technology Adoption in SMEs: Testing an Exploratory Model in an Indian Context. Journal of Asia Business Studies. https://doi.org/10.1108/jabs-09-2018-0254
Nartey, S. N., & van Poll, H. M. (2021). Innovative Management Accounting Practices for Sustainability of Manufacturing Small and Medium Enterprises. Environment Development and Sustainability. https://doi.org/10.1007/s10668-021-01425-w
Nguyen, T. H. (2009). Information Technology Adoption in SMEs: An Integrated Framework. International Journal of Entrepreneurial Behaviour & Research. https://doi.org/10.1108/13552550910944566
NurHepita, R. A., Risa, N., & Cahyati, A. (2022). PELATIHAN PEMBUKUAN DENGAN APLIKASI BUKU WARUNG BAGI UMKM GUNA MEMAKSIMALKAN KEUANGAN. An-Nizam. https://doi.org/10.33558/an-nizam.v1i2.3645
Odegbesan, O. A., Ayo, C. K., & Salau, O. (2023). SEM-ANN-based approach to understanding ICT adoption for SME Sustainability in Nigeria. 2023 International Conference on Science, Engineering and Business for Sustainable Development Goals, SEB-SDG 2023, 1, 1–21. https://doi.org/10.1109/SEB-SDG57117.2023.10124585
Ohnsorge, F., & Yu, S. (2022). The Long Shadow of Informality: Challenges and Policies. https://doi.org/10.1596/978-1-4648-1753-3
Orobia, L., Byabashaija, W., Munene, J. C., Sejjaaka, S., & Musinguzi, D. (2013). How Do Small Business Owners Manage Working Capital in an Emerging Economy? In Qualitative Research in Accounting & Management. https://doi.org/10.1108/qram-02-2012-0008
Pacheco, L. M., Madaleno, M., Correia, P. M. M., & Maldonado, I. (2022). Probability of Corporate Bankruptcy: Application to Portuguese Manufacturing Industry SMEs. In International Journal of Business and Society. https://doi.org/10.33736/ijbs.4863.2022
Parasuraman, R., Sheridan, T. B., & Wickens, C. D. (2000). A Model for Types and Levels of Human Interaction With Automation. In Ieee Transactions on Systems Man and Cybernetics - Part a Systems and Humans. https://doi.org/10.1109/3468.844354
Perera, D., & Chand, P. (2015). Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). Advances in Accounting, 31(1), 165–178. https://doi.org/10.1016/j.adiac.2015.03.012
Ramadhani, F. A., & Hermawan, S. (2022). Implementation of SAK-ETAP-Based Accounting on the Quality of Financial Reports in Micro, Small and Medium Enterprises Batik Tulis in Sidoarjo Regency. Academia Open. https://doi.org/10.21070/acopen.7.2022.3422
Rawashdeh, A., Rawashdeh, B. S., & Shehadeh, E. (2023). The Determinants of Cloud Computing Vision and Its Impact on Cloud Accounting Adoption in SMBs. Human Behavior and Emerging Technologies, 2023. https://doi.org/10.1155/2023/8571227
Raymond, L., & Uwizeyemungu, S. (2007). A Profile of ERP Adoption in Manufacturing SMEs. In Journal of Enterprise Information Management. https://doi.org/10.1108/17410390710772731
Romanosky, S., Telang, R., & Acquisti, A. (2011). Do Data Breach Disclosure Laws Reduce Identity Theft? Journal of Policy Analysis and Management. https://doi.org/10.1002/pam.20567
Rupeika-Apoga, R., Bule, L., & Petrovska, K. (2022). Digital Transformation of Small and Medium Enterprises: Aspects of Public Support. Journal of Risk and Financial Management, 15(2), 45.
Saputra, M., & Fadlila, R. F. (2023). An Effective Open ERP System for Automation in Financial Reporting for SMEs based on Service Oriented Architecture. JOIV : International Journal on Informatics Visualization. https://doi.org/10.30630/joiv.7.3-2.2367
Saputra, N., Rahmat, A., & Fasmadhi, D. (2022). The Effect of Leadership and Collaborations on SME Adaptability. In Jurnal Manajemen Dan Organisasi. https://doi.org/10.29244/jmo.v13i2.40635
Saroso, H., Hudiyanto, H., Sidik, B. P., & Parwanto. (2019). Micro and Small Business Development Through Innovation and Business Risk Adjustment Toward Digital Business With Ict Adoption. https://doi.org/10.1515/9783110678666-041
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2021). Cloud Accounting Adoption in Small and Medium Enterprises: An Integrated Conceptual Framework: Five factors of determinant were identified by integrated Technology-Organization-Environment (TOE) framework, Diffusion of Innovation (DOI), Institutional Theo. ACM International Conference Proceeding Series, 32–38. https://doi.org/10.1145/3447432.3447439
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2022). Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: an explanatory case study. Journal of Innovation and Entrepreneurship, 11(1). https://doi.org/10.1186/s13731-022-00234-3
Seethamraju, R. (2015). Adoption of Software as a Service (SaaS) Enterprise Resource Planning (ERP) Systems in Small and Medium Sized Enterprises (SMEs). Information Systems Frontiers, 17(3), 475–492. https://doi.org/10.1007/s10796-014-9506-5
Shah, F., Liu, Y., Anwar, A., Shah, Y., Alroobaea, R., Hussain, S., & Ullah, S. S. (2022). Machine Learning: The Backbone of Intelligent Trade Credit-Based Systems. Security and Communication Networks. https://doi.org/10.1155/2022/7149902
Sevinç, A., Gür, Ş., & Eren, T. (2018). Analysis of the difficulties of SMEs in industry 4.0 applications by analytical hierarchy process and analytical network process. Processes, 6(12). https://doi.org/10.3390/pr6120264
Smith, K. T., Jones, A., Johnson, L. R., & Smith, L. M. (2019). Examination of Cybercrime and Its Effects on Corporate Stock Value. Journal of Information Communication and Ethics in Society. https://doi.org/10.1108/jices-02-2018-0010
Stankovska, I., Josimovski, S., & Edwards, C. (2016). Digital Channels Diminish SME Barriers: The Case of the UK. Economic Research-Ekonomska Istraživanja. https://doi.org/10.1080/1331677x.2016.1164926
Tarhini, A., Yunis, M. M., & El-Kassar, A.-N. (2018). Innovative Sustainable Methodology for Managing in-House Software Development in SMEs. Benchmarking an International Journal. https://doi.org/10.1108/bij-05-2017-0103
Thapa, C. (2020). Precision Health Data: Requirements, Challenges and Existing Techniques for Data Security and Privacy. https://doi.org/10.48550/arxiv.2008.10733
Torres, A. I., Ferraz, S. S., & Santos‐Rodrigues, H. (2018). The Impact of Knowledge Management Factors in Organizational Sustainable Competitive Advantage. Journal of Intellectual Capital. https://doi.org/10.1108/jic-12-2016-0143
Usman, K., Inyiama, H. C., & Karim, R. (2019). User-Centric Cyber Disaster Recovery as a Service. In Nigerian Annals of Pure and Applied Sciences. https://doi.org/10.46912/napas.126
Venčkauskas, A., Kukta, D., Grigaliūnas, Š., & Bruzgiene, R. (2023). Enhancing Microservices Security With Token-Based Access Control Method. Sensors. https://doi.org/10.3390/s23063363
Wang, J., & Fun, T. S. (2021). Separable Reversible Data Hiding in Encryption Image With Two-Tuples Coding. In Computers. https://doi.org/10.3390/computers10070086
Wang, X. (2020). Research on the application of cloud accounting in small and medium-sized enterprises under the background of big data. ACM International Conference Proceeding Series, 37 – 42. https://doi.org/10.1145/3436286.3436294
Wiralestari, Friyani, R., & Riski, H. (2021). The Use of Information Technology in Improving the Quality of Financial Report in Micro, Small and Medium Enterprises. https://doi.org/10.2991/aer.k.210825.039
Wu, C., Liu, J., & Zhang, H. (2022). Data Ecology and Accurate Portrait: Optimization of Credit Risk System for SMEs in Supply Chain Finance Based on Big Data Technology. In Journal of Risk Analysis and Crisis Response. https://doi.org/10.54560/jracr.v11i4.310
Xiao, Y., & Watson, M. (2017). Guidance on Conducting a Systematic Literature Review. In Journal of Planning Education and Research. https://doi.org/10.1177/0739456x17723971
Yanto, H., Handayani, B. D., Solikhah, B., & Mula, J. M. (2016). The behavior of Indonesian SMEs in accepting Financial Accounting Standards without Public Accountability. International Journal of Business and Management Science, 6(1), 43–62.
Ylä-Kujala, A., Kouhia-Kuusisto, K., Ikäheimonen, T., Laine, T., & Kärri, T. (2023). Management accounting adoption in small businesses: interfaces with challenges and performance. Journal of Accounting and Organizational Change, 19(6), 46–69. https://doi.org/10.1108/JAOC-07-2022-0100
Zhang, Q., Goodman, M., & Xie, S. (2015). Integrating Library Instruction Into the Course Management System for a First-Year Engineering Class: An Evidence-Based Study Measuring the Effectiveness of Blended Learning on Students’ Information Literacy Levels. In College & Research Libraries. https://doi.org/10.5860/crl.76.7.934
Zulqarnain, M., Mustehsan, M., Balouch, U. K., & Munir, S. (2023). ASSESSING THE INFLUENCE OF FINANCIAL INCLUSION AND DIGITAL FINANCE ON SMES PERFORMANCE: THE MODERATING ROLE OF TECHNOLOGICAL ADAPTATION. Journal of Management : Small and Medium Enterprises (SMEs). https://doi.org/10.35508/jom.v16i3.11943
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Sri Hastutik, Dian Rokhmawati, Rachma Yuliana, Mohammad Dullah
This work is licensed under a Creative Commons Attribution 4.0 International License.
