CANDRA, H. .; AZZAHRA , S. A.; HIDAYATULLAH, S. .; AKMAS, N. . Pengembangan SAK-EMKM Berbasis Aplikasi Android (LAKUM) Terhadap Laporan Keuangan UMKM di Tanjung Pinang. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 4, p. 3443-3452, 2025. DOI: 10.33395/owner.v9i4.2837. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2837. Acesso em: 29 jun. 2026.