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. Ind. Jour. Cul. Comm. Dev [Internet]. 2024 Oct. 7 [cited 2025 Sep. 20];15(3):10.21070/ijccd.v16i1.1145. Available from: https://ijccd.umsida.ac.id/index.php/ijccd/article/view/1145