Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan: The Implementation of SAK ETAP as a Strategy to Enhance Financial Report Transparency. Al-Dzahab [Internet]. 2025 Sep. 27 [cited 2026 Aug. 10];6(2):191-9. Available from: https://tigajurnal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5834