“DESCRIPTIVE STUDY ON BUDGETING THE EFFICIENCY OF CLOUD KITCHEN  MSMES IN FACING SYSTEMIC RISKS”. Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi 24, no. 12 (November 30, 2025): 3211–3220. Accessed October 3, 2026. https://cibjournal.com/index.php/musytari/article/view/2465.