BRIDGING THE GAP BETWEEN ACCOUNTING STANDARDS AND PRACTICE: EVIDENCE FROM SAK EMKM IMPLEMENTATION AMONG MSMES IN TULUNGAGUNG, INDONESIA. Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung, [S. l.], v. 4, n. 2, p. 133–149, 2026. DOI: 10.36563/jamanta_unita.v4i2.1356. Disponível em: https://journal.unita.ac.id/index.php/jamanta/article/view/1356. Acesso em: 16 oct. 2026.