A STUDY ON THE WRITING ENGLISH BUSINESS LETTER DIFFICULTIES AT THE FIRST YEAR STUDENTS ACCOUNTING DEPARTMENT OF SMKN 1 BANDAR SEIKIJANG. lectura [Internet]. 2014 Feb. 20 [cited 2026 Jul. 19];5(1). Available from: https://journal.unilak.ac.id/index.php/lectura/article/view/149