Syahlina M. The Effect of Using a Manual Accounting System on the Accuracy of Financial Statements in Small and Medium Enterprises (SMEs) Medan Marelan . IJAR [Internet]. 2025 Apr. 30 [cited 2026 Apr. 29];1(6):257-60. Available from: https://www.journal.outlinepublisher.com/index.php/ijar/article/view/329