Financial Statements SAK EMKM Effectiveness Financial Performance Financial performance Kinerja Keuangan Return On Equity Activity Ratio Analisis Rasio Anggaran Belanja Audit Management BI Rate BPJS Funds Control Cooperatives Cost accounting Cultural Factors Current Ratio Debt to Asset Ratio EOQ Economic Order dan Quantity (EOQ) Efektifitas Efisiensi Erning Per Share Exchange Rate and Stock Price Financial Accounting Financial Management Financial statments Holding Period Implementation Recording Inflation Inflation and Share Returns Internal Control System Inventory Inventory Function Koperasi Kualitas pelayanan Liquidity Liquidity Ratio and Profitability Ratio MSMEs Market Value National Health Assurance Operating costs Pengendalia Perencanaa Perencanaan Performance Evaluation Persedian Personal Factors Petty Cash