SUGIHARTO, Bagus Hari. Analisis Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan UMKM. Jurnal EMT KITA, [S. l.], v. 10, n. 2, p. 561–567, 2026. DOI: 10.35870/emt.v10i2.5353. Disponível em: https://journal.lembagakita.com/emt/article/view/5353. Acesso em: 28 may. 2026.