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), pp. 53–62. doi: 10.37296/jpi.v5i1.153.