Mawardi, Wisnu, Nenik Woyanti, Lala Iriviana, and Darwanto Darwanto. 2019. “Micro, Small and Medium Enterprises’ Understanding in Preparing Financial Statements Based on SAK ETAP”. International Journal of Economics and Financial Issues 9 (6):177-83. https://www.econjournals.com/index.php/ijefi/article/view/8748.