“USE OF FINANCIAL REPORTING IN UMKM BASED ON SAK EMKM (CASE STUDY IN TOSO VILLAGE)” (2024) International Conference on Islamic Economics (ICIE), 1(1), pp. 1129–1138. Available at: https://proceeding.uingusdur.ac.id/index.php/icie/article/view/1659 (Accessed: 25 September 2026).