Budiman, A.I. et al. 2017. Factors Affecting Understandibility of Micro, Small, and Medium Enterprises in Preparation of Financial Statement Based on SAK ETAP in Palembang. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS. 1, 3 (Dec. 2017), 311–326. DOI:https://doi.org/10.29259/sijdeb.v1i3.311-326.