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Rohayati, S., Soetjipto, B.E., Haryono, A., Wahyono, H., Prakoso, A.F. and Rafsanjani, M.A. 2023. Financial Management Model for Micro and Small Enterprises Owner in Surabaya. Journal of Higher Education Theory and Practice. 23, 17 (Nov. 2023). DOI:https://doi.org/10.33423/jhetp.v23i17.6544.