Rafael , M.F. and Biduri, S. 2025. Simple Accounting Practices in Micro, Small, and Medium Enterprises: Praktik Akuntansi Sederhana di Usaha Mikro, Kecil, dan Menengah. Indonesian Journal of Law and Economics Review. 20, 3 (Aug. 2025), 10.21070/ijler.v20i3.1336. DOI:https://doi.org/10.21070/ijler.v20i3.1336.