Financial Reporting Practices At Umkm Ram Kelapa Sawit Pematang Siku Jaya : An Analysis Based On SAK EMKM. Prosiding Simposium Ilmiah Akuntansi, [S. l.], p. 349–358, 2025. Disponível em: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/274.. Acesso em: 12 jan. 2026.