RAMADHANI, F. A. .; HERMAWAN, S. SAK-ETAP’s Impact on Financial Reports in Batik SMEs, Sidoarjo Regency: Dampak Implementasi Akuntansi Berbasis SAK-ETAP pada Laporan Keuangan UKM Batik Tulis di Kabupaten Sidoarjo. Academia Open, [S. l.], v. 7, p. 10.21070/acopen.7.2022.3422, 2022. DOI: 10.21070/acopen.7.2022.3422. Disponível em: https://acopen.umsida.ac.id/index.php/acopen/article/view/3422. Acesso em: 10 sep. 2025.