SABIRIN, S.; FITRI, N. Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada UMKM Rumah Makan Aruza Pontianak. AKTIVA: Journal of Accountancy and Management, [S. l.], v. 1, n. 2, p. 68–79, 2023. DOI: 10.24260/aktiva.v1i2.1001. Disponível em: https://e-journal.iainptk.ac.id/index.php/aktiva/article/view/1001. Acesso em: 12 jul. 2025.