Syabani, Alfian Mirza, and Siti Kustinah. “Implementation of Accounting Standards for Non-Public Entities in Cooperative Financial Reporting”. TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 5, no. 5 (October 13, 2025): 1065-1082. Accessed October 28, 2025. https://transpublika.co.id/ojs/index.php/Transekonomika/article/view/1020.