NANDITA, N.; NAFSIAH, S. N. Pengaruh Penerapan SAK EMKM Terhadap Akses Pembiayaan Bagi UMKM Sarang Burung Walet Di Betung Kabupaten Banyuasin. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 6, n. 11, p. 4106 –, 2025. DOI: 10.47467/elmal.v6i11.9967. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/9967. Acesso em: 10 may. 2026.