Sintia Rizki Amalia, Muhammad Habibullah Aminy, and Dara Nida Utamie, “PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM): STUDI KASUS PADA PANGKALAN LPG 3 KG TOPAN ARI SETIAWAN: Preparation of Financial Statements Based on SAK EMKM for Micro, Small, and Medium Enterprises (MSMEs): A Case Study of the Topan Ari Setiawan 3kg LPG Depot”, NHJ, vol. 6, no. 5, pp. 1–9, Oct. 2026.