D. Anjany Situmorang, I. Falia, A. Safitri, and Irawan, “Preparation of UMKM Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) (Case Study at Wareong Hj. Nanny UMKM Helvetia Village, Medan Helvetia)”, ICEEGLOF, vol. 1, no. 1, pp. 247–256, Aug. 2024.