Yolanda, Nabila, et al. “Literature Study on the Application of Financial Accounting Standarts for Micro, Small and Madium-Sized Entities (Sak EMKM) to Assess the Fairness of UMKM Financial Statements ”. Jurnal Akuntansi, Manajemen, Dan Perencanaan Kebijakan, vol. 2, no. 2, Nov. 2024, p. 12, doi:10.47134/jampk.v2i2.492.