NUGRAHA, Reja Apriangga; DORA, Yenny Maya. BUSINESS PLANNING FOR SMART KIDS DAYCARE IN CIMAHI CITY. Jurnal Maneksi (Management Ekonomi Dan Akuntansi), [S. l.], v. 15, n. 2, p. 1306–1317, 2026. DOI: 10.31959/jm.v15i2.3352. Disponível em: https://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/3352. Acesso em: 3 nov. 2026.