PASARIBU, M. P. .; SUHERMAN, A. . Analysis of financial statements in small and medium enterprises based on SAK - ETAP. Priviet Social Sciences Journal, [S. l.], v. 2, n. 2, p. 15–20, 2022. DOI: 10.55942/pssj.v2i2.137. Disponível em: https://journal.privietlab.org/index.php/PSSJ/article/view/137. Acesso em: 31 aug. 2025.