Tarigan, Wico Jontarudi, Mahaitin H Sinaga, dan Djuli Sjafei Purba. “The Effect Of Accounting Training And Business Experience On The Development Of Msmes In Pematang Siantar City”. Jurnal Ilmiah Accusi 6, no. 1 (Mei 30, 2024): 122 – 132. Diakses Oktober 31, 2025. http://jurnal.usi.ac.id/index.php/jia/article/view/310.