Nurdin, Jusuf, and Nuniek Dewi Pramanik. “Financial Statement Analysis As a Basis for Strategic Decision Making in MSMEs: A Case Study of Liquidity, Profitability, and Cash Flow Management”. Journal of Creative Power and Ambition (JCPA), vol. 3, no. 02, Dec. 2025, pp. 65-72, https://edujavare.com/index.php/jcpa/article/view/957.