MANAN, A.; RAHMADHANI, S. Factors influencing implementation of SAK EMKM on the preparation of MSME financial reports in Semarang City . Indonesia Auditing Research Journal, [S. l.], v. 13, n. 1, p. 21–28, 2024. DOI: 10.35335/arj.v13i1.246. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/246. Acesso em: 21 apr. 2026.