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	61.	No cover image available PENGGUNAAN KHIDMAT NASIHAT PERNIAGAAN DARIPADA AKAUNTAN PRAKTIS AWAM DALAM KALANGAN USAHAWAN PERUSAHAAN KECIL DAN SEDERHANA DI MALAYSIA/ EMY FILZAH BINTI ZULKIFLI; supervised by: Prof. Dr. Mohd Nor Hakimin Yusoff by Emy Filzah Binti Zulkifli [author.] Mohd Nor Hakimin Yusoff, Prof. Dr [degree supervisor.] Universiti Malaysia Kelantan. Pusat Pengajian Siswazah Material type: Text; Format: print ; Literary form: Not fiction ; Audience: Specialized; Producer: 2023 Availability: Items available for reference: UMK Kampus Kota: Not for loan (1)Call number: HD69 .C6 .E49 2023 tes.

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