Koem, M. R., Amaliah, T. H. and Wuryandini, A. R. (2026) “THE MEANING OF PROFIT BASED ON COST–VOLUME–PROFIT (CVP) IN THE MOTIAYO CULTURE: A CASE STUDY OF THE ROLAN UPIYA KARANJI MSME IN GORONTALO”, Multidisciplinary Indonesian Center Journal (MICJO), 3(2), pp. 2649–2657. doi: 10.62567/micjo.v3i2.2380.