Irfan, Irfan. “Analysis of Standard Implementation Factors Micro Entity Financial Accounting Small Medium Enterprise (SAK EMKM)”. Economic: Journal Economic and Business 4, no. 2 (June 1, 2025): 247–252. Accessed July 25, 2025. https://jurnal.larisma.or.id/index.php/EJEB/article/view/1063.