“Financial Reporting Practices At Umkm Ram Kelapa Sawit Pematang Siku Jaya : An Analysis Based On SAK EMKM” (2025) Prosiding Simposium Ilmiah Akuntansi, pp. 349–358. Available at: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/274 (Accessed: 12 January 2026).