“Digitalisasi Laporan Keuangan Dan Dampaknya Terhadap Kinerja UMKM Berbasis Ekonomi Biru Dikawasan Pesisir Surabaya”. Nusantara Entrepreneurship and Management Review 3, no. 2 (September 29, 2025): 129–139. Accessed October 19, 2026. https://journal.unusida.ac.id/index.php/nemr/article/view/1802.