Fahira B, D., Sahade, and Masnawaty. “Analysis of SAK EMKM-Based Financial Statements in Micro, Small And Medium Enterprises EM.ES Sidrap: English”. Muhasabatuna : Jurnal Akuntansi Syariah, vol. 5, no. 2, Dec. 2023, pp. 207-18, doi:10.54471/muhasabatuna.v5i2.2568.