Ningsih PK, Marses DA, Syafril FK, Ramda Kurniawan, Fernando J, Rahayu R, et al. Penyusunan Laporan Keuangan UMKM 1NC Berdasarkan SAK-EMKM. AsbaK [Internet]. 2025 Aug. 28 [cited 2026 Oct. 12];3(1):1-11. Available from: https://ejournal.loddosinstitute.org/index.php/asbak/article/view/232