Ramadhani, Fibriani Awalia, and Sigit Hermawan. 2022. “SAK-ETAP’s Impact on Financial Reports in Batik SMEs, Sidoarjo Regency”. Academia Open 7 (December), 10.21070/acopen.7.2022.3422. https://doi.org/10.21070/acopen.7.2022.3422.