MELLINIA, S. P. .; FADHILA, L. S. .; RAFINDA, A. Evaluation of the Implementation of SAK ETAP in Recording the Financial Reports of the Services Savings and Loan Cooperative. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 1, p. 282-302, 2025. DOI: 10.33395/owner.v9i1.2404. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2404. Acesso em: 20 apr. 2026.