A. P. Sari, Y. Yulinartati, and I. K. F. Afroh , Trans., “Preparation of Financial Statements in Accordance with SAK EMKM in the UD Restu Jaya Cracker Business, Puger District, Jember Regency”, WSAF, vol. 2, no. 02, pp. 174–186, Jul. 2024, doi: 10.58812/wsaf.v2i02.1088.