Fandil, F. and Sarbullah, S. 2023. PENERAPAN IMPLEMENTATION OF FINANCIAL REPORTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM). JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi. 5, 1 (Jul. 2023), 19-34. DOI:https://doi.org/10.33747/capital.v5i1.166.