Bastian, A., M. Rangkuti, and H. Dwilita. “The Implementation Of Sak Emkm In The Preparation Of Financial Statements At Rumah Barbershop Msme”. Jurnal Akuntansi, Manajemen Dan Bisnis Digital, Vol. 5, no. 2, Apr. 2026, pp. 403-10, doi:10.37676/jambd.v5i2.10670.