HALIZAH, Siti Nur. Application Of Financial Accounting Standards For Entities Without Public Accountability (SAK ETAP) In Cooperative Financial Statements. Journal of Financial Analysis, [S. l.], v. 1, n. 1, p. 48–55, 2026. Disponível em: https://journal.papsel.org/index.php/JFA/article/view/262. Acesso em: 5 jul. 2026.