2026. BRIDGING THE GAP BETWEEN ACCOUNTING STANDARDS AND PRACTICE: EVIDENCE FROM SAK EMKM IMPLEMENTATION AMONG MSMES IN TULUNGAGUNG, INDONESIA. Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung. 4, 2 (Aug. 2026), 133–149. DOI:https://doi.org/10.36563/jamanta_unita.v4i2.1356.