“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), p. 10.21070/ijccd.v16i1.1145. doi:10.21070/ijccd.v16i1.1145.