Ramadhan, F.; Widodo, H. Accounting Treatment Of Head Office And Branches Based On SAK EP: A Study on UMKM Rams Dimsum: Perlakuan Akuntansi Kantor Pusat Dan Cabang Berdasarkan SAK EP: Studi Pada UMKM Rams Dimsum. ijler 2026, 21, 10.21070/ijler.v21i2.1706.