Mohamad Shabri, Shafawaty, Siti Nor Junita Mohd Radzi, and Rusman Ghani. “Annual Reporting System of Cooperatives in Malaysia”. Scholarly Journal of Business Management, Entrepreneurship and Innovation (SJBEI) 1, no. 1 (December 22, 2024). Accessed May 18, 2026. https://scholarlyjournal.org/index.php/entrepreneur/article/view/7.