Wafa, Z. ., Rusmawati, F., Utomo, R. B. ., Budiantara, M. ., & Pabulo, A. M. A. . (2023). Are MSMEs Able to Prepare Financial Statements Following SAK EMKM?. Jurnal Ekonomi Dan Bisnis Digital, 2(2), 431–442. https://doi.org/10.55927/ministal.v2i2.3493