IMPLEMENTATION OF SAK EMKM IN FINANCIAL TRANSACTION RECORDING AND COST MANAGEMENT PRACTICES OF AUTOMOTITVE SERVICE MSMEs: A CASE STUDY OF IJUN JOK MOBIL. jat [Internet]. 2026 Apr. 30 [cited 2026 Oct. 10];5(1):61-85. Available from: https://journal.unita.ac.id/index.php/jat/article/view/2073