OCTISARI, Sully Kemala; INDRIA ASTUTI , Yuniar Dwi; ADI NUGRAHA, Ginanjar. Analysis Of Factors Affecting Understanding Of MSMEs In The Preparation Of Financial Statements Based On SAK-EMKM On MSMEs In Banyumas District: Analisis Faktor-Faktor yang Mempengaruhi Pemahaman Pelaku UMKM dalam Penyusunan Laporan Keuangan Berdasarkan SAK-EMKM di Kecamatan Banyumas . Procedia of Social Sciences and Humanities, [S. l.], v. 3, p. 509–519, 2022. DOI: 10.21070/pssh.v3i.133. Disponível em: https://pssh.umsida.ac.id/index.php/pssh/article/view/133. Acesso em: 3 jul. 2025.