Wijaya, Ahmad Rama, and Nursantri Yanti. “Application of SAK EMKM-Based Financial Statements at UD Ikan Asin SG”. Social Sciences Journal 2, no. 2 (August 30, 2025): 247–256. Accessed October 12, 2026. https://jurnalunived.com/index.php/SOSJ/article/view/1856.