PAKPAHAN, Yunita; NAIBAHO, Wina Theresia br. Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District. Ilomata International Journal of Tax and Accounting, [S. l.], v. 4, n. 2, p. 195–207, 2023. DOI: 10.52728/ijtc.v4i2.685. Disponível em: https://ilomata.org/index.php/ijtc/article/view/685. Acesso em: 5 mar. 2026.