Rukmiyati , N. M. S. ., N. M. . Suastini, and N. W. N. . Safitri. “The Influence of Financial Literacy on the Business Sustainability of SMEs in the Tourism Sector in Kintamani: Financial Inclusion As a Mediator”. Jurnal Ilmiah Akuntansi Dan Bisnis, vol. 8, no. 1, June 2023, pp. 87-96, doi:10.38043/jiab.v8i1.4913.