“MENGAPA KOPERASI TIDAK MENYUSUN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KOPERASI ?”. JURNAL ULET (Utility, Earning and Tax) 6, no. 2 (October 29, 2022): 145–155. Accessed May 6, 2026. https://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/242.