KURNIAWAN, Elan; MARDIYAH, Winda; JUARDI. Analysis of Factors That Influence the Implementation of SAK EMKM. Summa : Journal of Accounting and Tax, [S. l.], v. 2, n. 2, p. 89–101, 2024. DOI: 10.61978/summa.v2i2.236. Disponível em: https://journal.idscipub.com/index.php/summa/article/view/236. Acesso em: 6 nov. 2025.