VIANNEY, L. S.; YOWENI, D. D.; RATULANG, C. R.; DESTA, M. S.; PIRING, R. Determinants and Challenges of SAK EMKM Implementation in MSME Financial Reporting: A Systematic Literature Review . Journal of Educational Management Research , [S. l.], v. 5, n. 5, p. 5355–5369, 2026. DOI: 10.61987/jemr.v5i5.2910. Disponível em: https://serambi.org/index.php/jemr/article/view/2910. Acesso em: 11 oct. 2026.