SURACHMAN, S. PENGUKURAN TINGKAT PEMAHAMAN DAN IMPLEMENTASI SAK EMKM PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM). Indonesian Journal of Economy, Business, Entrepreneuship and Finance, [S. l.], v. 3, n. 3, p. 506–516, 2023. DOI: 10.53067/ijebef.v3i3.121. Disponível em: https://www.ijebef.esc-id.org/index.php/home/article/view/121. Acesso em: 25 jul. 2026.