Arifin, A., M. Misrah, S. Mujahida, and H. Abubakar. “Mastery of Financial Accounting and Market Orientation: Driving Competitive Advantage in Indonesian SMEs”. Asian Management and Business Review, vol. 5, no. 2, July 2025, pp. 279-96, doi:10.20885/AMBR.vol5.iss2.art3.