OYI, Ailansi Rambu Sedu; SYAMSUL BAHRI; ZAINUDIN, Zainudin. PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI DAN PERSEPSI PELAKU UMKM TERHADAP IMPLEMENTASI SAK EMKM PADA LAPORAN KEUANGAN UMKM DI KOTA MALANG. Journal of Innovation Research and Knowledge, [S. l.], v. 3, n. 2, p. 285–296, 2023. DOI: 10.53625/jirk.v3i2.6151. Disponível em: https://bajangjournal.com/index.php/JIRK/article/view/6151. Acesso em: 8 mar. 2026.