INDIRA, Irma; KARTIKASARI, Evi Dwi; SULTON, Muhammad; PRIYATNA, Deddy; PRASETYO , Haris. The Moderation Role of Government Policy on the Effect of Intellectual Capital on the Performance of Small and Medium Enterprise: Peran Moderasi Kebijakan Pemerintah Terhadap Pengaruh Intellectual Capital Terhadap Kinerja Usaha Kecil Menengah. Journal of Accounting Science, [S. l.], v. 7, n. 1, p. 17–32, 2023. DOI: 10.21070/jas.v7i1.1650. Disponível em: https://jas.umsida.ac.id/index.php/jas/article/view/1650. Acesso em: 29 aug. 2025.