SANDI, A. .; WIDODO, H. Application of SAK ETAP in the Financial Statements of Savings and Loans Cooperative: Penerapan SAK ETAP pada Laporan Keuangan Koperasi Simpan Pinjam. Indonesian Journal of Cultural and Community Development, [S. l.], v. 15, n. 3, p. 10.21070/ijccd.v16i1.1145, 2024. DOI: 10.21070/ijccd.v16i1.1145. Disponível em: https://ijccd.umsida.ac.id/index.php/ijccd/article/view/1197. Acesso em: 20 sep. 2025.