PUTRI, Sintia Anisa; NINGSIH, Wiwik Fitria; PUTRA, Ihrom Caesar Ananta. Analyzing Key Factors Influencing MSMEs’ Financial Statement Preparation under Indonesian EMKM Standards. ARTOKULO : Journal of Accounting, Economic and Management, [S. l.], v. 2, n. 2, p. 134–140, 2025. Disponível em: https://ejournal.mediakunkun.com/index.php/artokulo/article/view/290.. Acesso em: 14 oct. 2025.