IMPLEMENTATION OF SAK EMKM IN FINANCIAL TRANSACTION RECORDING AND COST MANAGEMENT PRACTICES OF AUTOMOTITVE SERVICE MSMEs: A CASE STUDY OF IJUN JOK MOBIL. JAT : Journal Of Accounting and Tax , [S. l.], v. 5, n. 1, p. 61–85, 2026. DOI: 10.36563/yktcd282. Disponível em: https://journal.unita.ac.id/index.php/jat/article/view/2073. Acesso em: 10 oct. 2026.