Saragih, Devita Aulia Sari, and Linda Lores. 2026. “Penerapan SAK EMKM Pada Laporan Keuangan Usaha Produksi Tempe Bu Susi Diaras Kabu Kecamatan Beringin”. RIGGS: Journal of Artificial Intelligence and Digital Business 5 (2):23676-89. https://doi.org/10.31004/riggs.v5i2.12590.