Hariyanto, J., B. Burhanudin, and R. Widayanti. “FINANCIAL PERFORMANCE ANALYSIS on KOPMA UNS SURAKARTA PERIOD in 2013 – 2016 BASED on the REGULATIONS of the STATE MINISTER of COOPERATIVES and SMALL and MEDIUM ENTERPRISES RI NUMBER 20/Per/M. KUKM/XI/2008”. Jurnal Ilmiah Econosains, Vol. 16, no. 1, May 2018, pp. 67 -5, doi:10.21009/econosains.0161.07.