Frilla Gunariah, Gunarto Wardjono, Kus Indiyah, Patriandari, and Sari Mujiani. “UMKM GOING UP A LEVEL: Simple Financial Management, Cost of Goods Manufactured (COGM), and Profit Strategy”. Britain International of Humanities and Social Sciences (BIoHS) Journal 8, no. 2 (June 30, 2026): 208a-219a. Accessed August 5, 2026. https://www.biarjournal.com/index.php/biohs/article/view/1565.