FAHRUDIN, Imam; 						WIRATMAJA, I Dewa Nyoman.
 Analisis Faktor yang Mempengaruhi Penerapan Akuntansi pada UMKM.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 33, n. 5, p. 419-1428, may 2023.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="http://103.29.196.112/index.php/akuntansi/article/view/80494" target="_new">http://103.29.196.112/index.php/akuntansi/article/view/80494</a>&gt;. Tanggal Akses: 16 dec. 2025
doi: <a href="https://doi.org/10.24843/EJA.2023.v33.i05.p20">https://doi.org/10.24843/EJA.2023.v33.i05.p20</a>.