Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs. ASET (Akuntansi Riset), [S. l.], v. 14, n. 2, p. 313–324, 2022. DOI: 10.17509/jaset.v14i2.49586. Disponível em: https://ejournal-economy.upi.edu/aset/article/view/468. Acesso em: 19 sep. 2026.