NENGSIH, Yeni Rafika; AHMAD, Noor Lela. Model integratif pelaksanaan SAK EMKM dalam menyokong akauntabiliti dan prestasi kewangan IKS: Bukti kualitatif dari Sumatera Barat, Indonesia. International Journal of Accounting, Finance and Business, [S. l.], v. 11, n. 67, p. 462–475, 2026. Disponível em: https://academicinspired.com/ijafb/article/view/4418. Acesso em: 6 aug. 2026.