Syaifuddin , Syaifuddin. “Analysis of the Business Environment in Formulating Marketing Strategy and The Impact on Sales and Financial Performance in the Post COVID 19 Pandemic”. Atestasi : Jurnal Ilmiah Akuntansi 6, no. 2 (September 29, 2023): 824–834. Accessed July 27, 2025. https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/801.