ERMAWIJAYA, Masri.
 IMPLEMENTASI PENYAJIAN LAPORAN KEUANGAN KOPERASI DISESUAIKAN DENGAN PERATURAN MENTERI KOPERASI DAN UKM NOMOR 12/Per/M.KUKM/IX/2015 (STUDI KASUS KOPERASI DI KABUPATEN MUSI BANYUASIN).
<strong>Jurnal Ilmiah Akuntansi Rahmaniyah</strong>, [S.l.], v. 1, n. 2, p. 32 -51, oct. 2018.
ISSN 2620-6110.
Available at: &lt;<a href="https://jurnal.irs.ac.id/index.php/ak/article/view/33" target="_new">https://jurnal.irs.ac.id/index.php/ak/article/view/33</a>&gt;. Date accessed: 28 oct. 2025.
doi: <a href="https://doi.org/10.51877/jiar.v1i2.33">https://doi.org/10.51877/jiar.v1i2.33</a>.