ADHIKARA, N. D. Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, [S. l.], v. 15, n. 2, p. 134–143, 2018. DOI: 10.31106/jema.v15i2.1126. Disponível em: https://riset.unisma.ac.id/index.php/jema/article/view/1126. Acesso em: 2 may. 2024.