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, vol. 15, no. 2, Aug. 2018, pp. 134-43, doi:10.31106/jema.v15i2.1126.