Maradesa, Christony, and Magdalena Makalalag. “Peran Analisis Laporan Keuangan Dalam Identifikasi Financial Distress UMKM Kota Manado”. Empiricism Journal 7, no. 2 (June 30, 2026): 2325–2335. Accessed August 20, 2026. https://journal-center.litpam.com/index.php/empiricism/article/view/6372.