“Determinants of the Quality of Financial Reports for MSMEs in Banyuwangi Regency”. The International Conference on Sustainable Economics Management and Accounting Proceeding 1, no. 1 (August 12, 2025): 774–785. Accessed May 30, 2026. https://proceeding.soedirmanunsoed.com/index.php/icsema/article/view/31.