Syabani, Alfian Mirza, and Siti Kustinah. “Implementation of Accounting Standards for Non-Public Entities in Cooperative Financial Reporting”. TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN, vol. 5, no. 5, Oct. 2025, pp. 1065-82, https://doi.org/10.55047/transekonomika.v5i5.1020.