Pakpahan, Y. and Naibaho, W.T. br 2023. Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District. Ilomata International Journal of Tax and Accounting. 4, 2 (Apr. 2023), 195-207. DOI:https://doi.org/10.52728/ijtc.v4i2.685.