Nisak, Khoirotun, and Iriani Iriani. “Analisis Pengukuran Kinerja Perusahaan Menggunakan Metode SMART System”. Jurnal Samudra Ekonomi dan Bisnis 14, no. 3 (September 17, 2023): 530-543. Accessed November 3, 2026. https://ejurnalunsam.id/index.php/jseb/article/view/5530.