Nika Selvia, Cakti Indra Gunawan, and Budi Hariono. “Implementation Of Financial Accounting Standards For Entities Without Public Accountability: A Comparative Literature Review”. International Journal of Management and Business 3, no. 1 (January 11, 2026): 238–245. Accessed May 14, 2026. https://irdhjournals.com/ijmb/article/view/819.