NADIA ANZANI; MARLIYAH; LAYLAN SYAFINA. Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM pada Toko Sahrul di Kabupaten Batubara. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 5, n. 8, p. 4068 –, 2024. DOI: 10.47467/elmal.v5i8.4632. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/4632. Acesso em: 31 may. 2026.