Sulistyanto, T. H., Nurazizah, L., Irawati, I., Kurniasih, D., & Nurtaslimah, H. (2026). ENHANCING SME OPERATIONS THROUGH SYSTEM MANAGEMENT AND RESOURCE TRANSFORMATION (SMART): EVIDENCE FROM PURWAKARTA. Ultima Management : Jurnal Ilmu Manajemen, 18(1). https://doi.org/10.31937/manajemen.v18i1.4449