Setiawan, Antonius Singgih, and Delfi Panjaitan. “The Opportunity Viewing Ability, Spirituality Beliefs and Business Performance of Micro, Small and Medium Enterprises”. GEMA: Journal of Gentiaras Management and Accounting 17, no. 1 (June 6, 2025): 031–042. Accessed October 22, 2026. https://jurnal.gentiaras.ac.id/index.php/gema/article/view/389.