Widnyana, I. W., Wijana, I. M. D., & Almuntasir, A. (2021). Financial capital, constraints, partners, and performance: An empirical analysis of Indonesia SMEs. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 18(2), 210–235. https://doi.org/10.31106/jema.v18i2.11318