Ramadhani, F.A. and Hermawan, S. 2022. SAK-ETAP’s Impact on Financial Reports in Batik SMEs, Sidoarjo Regency. Academia Open. 7, (Dec. 2022), 10.21070/acopen.7.2022.3422. DOI:https://doi.org/10.21070/acopen.7.2022.3422.