RAHMAWATI, Teti; PUSPASARI, Oktaviani Rita. Implementasi SAK ETAP dan Kualitas Laporan Keuangan UMKM terkait Akses Modal Perbankan. Jurnal Kajian Akuntansi, [S. l.], v. 1, n. 1, 2017. DOI: 10.33603/jka.v1i1.510. Disponível em: http://jurnal.ugj.ac.id/index.php/jka/article/view/510. Acesso em: 6 oct. 2025.