Adhikara, Nur Diana. “Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It”. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 15, no. 2 (August 9, 2018): 134–143. Accessed May 3, 2024. https://riset.unisma.ac.id/index.php/jema/article/view/1126.