Sandi, N M Ari Meliana Sativa, Jeni Susanti, and I Dewa Made Mahayana. 2022. “Accounting Application on Financial Statements Based on SAK EMKM at Save and Loan Cooperatives in Karangasem Regency”. Journal of Applied Sciences in Accounting, Finance, and Tax 5 (2):166-72. https://doi.org/10.31940/jasafint.v5i2.166-172.