Sintia Rizki Amalia, Muhammad Habibullah Aminy, 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 [Internet]. 2026 Oct. 30 [cited 2026 Oct. 30];6(5):1-9. Available from: https://nusantarahasanajournal.com/index.php/nhj/article/view/2362