Sumiyati, S., Wardhani, R.S., Purbolakseto, H.V. and Warno, H. 2022. How difficult are the Financial Statements to read?. Jurnal Bisnis dan Akuntansi. 24, 2 (Dec. 2022), 353-364. DOI:https://doi.org/10.34208/jba.v24i2.1624.