Indira, Irma, Evi Dwi Kartikasari, Muhammad Sulton, Deddy Priyatna, and Haris Prasetyo. 2023. “The Moderation Role of Government Policy on the Effect of Intellectual Capital on the Performance of Small and Medium Enterprise”. Journal of Accounting Science 7 (1), 17-32. https://doi.org/10.21070/jas.v7i1.1650.