Determinants of MSME Financial Reporting: Evidence from Audit Practices in Medan. Journal of Organizational Performance and Analysis, [S. l.], v. 1, n. 2, p. 67–80, 2025. DOI: 10.64845/optimanus.v1i2.79. Disponível em: https://athallahpublishing.com/index.php/optimanus/article/view/79. Acesso em: 19 may. 2026.