FRANS SAHPUTRA SILITONGA; BUDIANTO. ASSISTANCE IN PREPARING OPERATIONAL BUDGETS AND CASH BUDGETS FOR MSMES. Journal of Community Service, [S. l.], v. 3, n. 1, p. 52–62, 2026. Disponível em: https://journal.trasaka.com/index.php/JCoS/article/view/91. Acesso em: 7 mar. 2026.