SAK ETAP Implementation in the Financial Statements of Jati Maju Mandiri Savings and Loans Cooperative. International Journal of Economic and Business Research, [S. l.], v. 1, n. 3, p. 234–249, 2026. DOI: 10.65310/aj5v5n37. Disponível em: https://researchfrontiers.id/profixa/article/view/281. Acesso em: 29 oct. 2026.