Antika C, Restuningdiah N. Factors That Influence the Intention of MSMEs to Apply Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Malang City. KSS [Internet]. 2024 Jan. 24 [cited 2025 Oct. 29];9(4):534–567. Available from: https://knepublishing.com/index.php/KnE-Social/article/view/15101