BRIDGING THE GAP BETWEEN ACCOUNTING STANDARDS AND PRACTICE: EVIDENCE FROM SAK EMKM IMPLEMENTATION AMONG MSMES IN TULUNGAGUNG, INDONESIA. jamanta [Internet]. 2026 Aug. 15 [cited 2026 Oct. 16];4(2):133-49. Available from: https://journal.unita.ac.id/index.php/jamanta/article/view/1356