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Raymond, R., Lestari Siregar, D., Anggia Dasa Putri, Mohamad Gita Indrawan and Rio rahmat Yusran 2023. PELATIHAN PENCATATAN BIAYA BAHAN BAKU UNTUK MENINGKATKAN KINERJA KEUANGAN UMKM IKAN HIAS : The Training for Recording of Raw Material Costs to Improve the Financial Performance of UMKM Ornamental Fish . PUAN INDONESIA. 5, 1 (Jul. 2023), 53–62. DOI:https://doi.org/10.37296/jpi.v5i1.153.