THE ADOPTION OF SAK EMKM IN THE PREPARATION OF FINANCIAL STATEMENTS OF MSMES: EVIDENCE FROM THE KIOS TAPE 13 COMMUNITY, INDONESIA. pros [Internet]. 2026 Feb. 14 [cited 2026 Apr. 19];3:30-9. Available from: https://prosiding.amalinsani.org/index.php/semnas/article/view/6