SAGALA, A. I. . Analysis of application of key performance indicator with SMART-C. International Journal on Social Science, Economics and Art , [S. l.], v. 12, n. 3, p. 113–121, 2022. DOI: 10.35335/ijosea.v12i3.95. Disponível em: https://ijosea.isha.or.id/index.php/ijosea/article/view/95. Acesso em: 15 mar. 2026.