Octisari, Sully Kemala, Yuniar Dwi Indria Astuti, and Ginanjar Adi Nugraha. 2022. “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 3 (June), 509-19. https://doi.org/10.21070/pssh.v3i.133.