“Application of SAK ETAP in the Financial Statements of Savings and Loans Cooperative: Penerapan SAK ETAP Pada Laporan Keuangan Koperasi Simpan Pinjam”. 2024. Indonesian Journal of Cultural and Community Development 15 (3): 10.21070/ijccd.v16i1.1145. https://doi.org/10.21070/ijccd.v16i1.1145.