“Kepatuhan Laporan Keuangan Koperasi di Kalimantan Timur pada SAK ETAP: (Compliance of Cooperative Financial Reports in East Kalimantan with SAK ETAP)”. Indonesian Journal of Sustainability Policy and Technology 1, no. 2 (Mei 5, 2024): 112–132. Diakses September 13, 2026. https://dhsjournal.id/index.php/ijospat/article/view/158.