DR. ARVIND KAPOOR. A Strategic Financial Management Framework for Micro and Small Enterprises: An Empirical Study of Planning, Control, And Record-Keeping Practices in Tourism-Based Economies of Malang Regency. International Journal of Economics Finance & Management Science, [S. l.], v. 11, n. 07, p. 1–5, 2026. Disponível em: https://scientiamreearch.org/index.php/ijefms/article/view/475. Acesso em: 8 jul. 2026.