Indira, I., Kartikasari, E. D., Sulton, M., Priyatna, D. and Prasetyo , H. (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), pp. 17-32. doi: 10.21070/jas.v7i1.1650.