SIHOMBING, F. M.; MARE, R. N. J. Tantangan implementasi SAK EMKM pada UMKM di Kalimantan Barat: Kajian literatur. Journal of Accounting and Digital Finance, [S. l.], v. 5, n. 2, p. 187–203, 2025. DOI: 10.53088/jadfi.v5i2.1810. Disponível em: http://journal.nurscienceinstitute.id/index.php/jadfi/article/view/1810. Acesso em: 10 jul. 2025.