JANUARI, P. T.; MAULIDIA, R.; DESYANA, G. Implementation Of Financial Accounting Standards For Micro, Small And Medium-Sized Entities (SAK EMKM) On F&B MSMEs In Pontianak. Jurnal Ekonomi, [S. l.], v. 13, n. 03, p. 1830–1844, 2024. Disponível em: https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/4977. Acesso em: 10 jun. 2026.