Putri, Sintia Anisa, et al. “Analyzing Key Factors Influencing MSMEs’ Financial Statement Preparation under Indonesian EMKM Standards”. ARTOKULO : Journal of Accounting, Economic and Management, vol. 2, no. 2, Aug. 2025, pp. 134-40, https://ejournal.mediakunkun.com/index.php/artokulo/article/view/290.