“Analisis Faktor Pemahaman UMKM terhadap Standar Akuntansi Keuangan Factor Analysis of MSME Understanding of Financial Accounting Standards”, EBBANK, vol. 12, no. 2, Jan 2022, Diakses: Agu 10, 2026. Tersedia pada: https://journal.unmaha.ac.id/index.php/ebbank/article/view/623