“Eksplorasi Pengetahuan Dasar Laporan Keuangan dan Penentuan Biaya Produksi pada Pedagang Lapak “Kaghimpi” Desa BanggaiExploration of Basic Knowledge of Financial Statement and Determining of Production Costs at the ‘Kaghimpi’ Stall Traders in Banggai Village”, JIPM, vol. 1, no. 2, hlm. 29–36, Jul 2025, Diakses: 18 April 2026. [Daring]. Tersedia pada: https://e-journal.ukpm.ac.id/index.php/jps/article/view/50