Mawardi, W., Woyanti, N., Iriviana, L., & Darwanto, D. (2019). Micro, Small and Medium Enterprises’ Understanding in Preparing Financial Statements Based on SAK ETAP. International Journal of Economics and Financial Issues, 9(6), 177–183. Retrieved from https://mail.econjournals.com/index.php/ijefi/article/view/8748