Fandil, Fandil, and Sarbullah Sarbullah. 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), 19-34. https://doi.org/10.33747/capital.v5i1.166.