Khasanah, Uswatun, and Nurasik Nurasik. 2022. “The Effect of Accounting Understanding and Sak Etap Implementation on the Quality of MSME Financial Reports in Sidoarjo Regency: Pengaruh Pemahaman Akuntansi Dan Implementasi Sak Etap Terhadap Kualitas Laporan Keuangan Umkm Di Kabupaten Sidoarjo”. Indonesian Journal of Innovation Studies 20 (October):10.21070/ijins.v20i.698. https://doi.org/10.21070/ijins.v20i.698.