NISA, A. Z.; SUSILO, D. E. Penerapan SAK EMKM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jombang. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 3, p. 1706-1717, 2025. DOI: 10.33395/owner.v9i3.2700. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2700. Acesso em: 26 may. 2026.