ABDURAHMAN, Tiara; HALID, Fityan; MATTOASI, Mattoasi; TULI, Hartati. Systematic Literature Review: Hambatan dan Peluang Penerapan SAK EMKM Di Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), [S. l.], v. 12, n. 2, p. 1415–1422, 2026. DOI: 10.35870/jemsi.v12i2.6223. Disponível em: https://journal.lembagakita.com/jemsi/article/view/6223. Acesso em: 1 jun. 2026.