Maylani, Dina, and Heny Triastuti Kurnianingsih. “Implementasi SAK EMKM Sebagai Instrumen Peningkatan Kinerja Keuangan UMKM Di Kecamatan Tanjung Morawa”. Journal of Accounting and Digital Finance 6, no. 1 (April 30, 2026): 101–112. Accessed September 3, 2026. https://journal.nurscienceinstitute.id/index.php/jadfi/article/view/2736.