Pakaya, Natasya Pratiwi, Harun Blongkod, and Muzdalifah Muzdalifah. 2025. “Pengaruh Penerapan SAK EMKM Terhadap Kualitas Informasi Keuangan UMKM”. Jambura Accounting Review 5 (2), 256 -68. https://doi.org/10.37905/jar.v5i2.144.