Kacaribu AA, Viorene. The Implementation of Indonesia Accounting Principle SAK EMKM and PSAK 72 on Cv Smart Management . Poltanesa [Internet]. 2022 Jun. 20 [cited 2024 Nov. 13];23(1):79-87. Available from: https://e-journal.politanisamarinda.ac.id/index.php/tanesa/article/view/1280