ANALISIS DETERMINASI FAKTOR PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM. E-Jurnal Akuntansi TSM, [S. l.], v. 5, n. 3, p. 199–214, 2025. DOI: 10.34208/ejatsm.v5i3.2929. Disponível em: https://jurnaltsm.id/index.php/EJATSM/article/view/2929. Acesso em: 2 aug. 2026.