Sandy Gunawan and Afrizal Nilwan, “THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK-EMKM) IN THE PROCESS OF MAKING REPORTS FINANCE FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (CASE STUDY IN MSMES ABADI CELL SRIBAWONO)”, IJAMESC, vol. 3, no. 1, pp. 179–190, Feb. 2025.