GUMELAR, Fajar; MUCHLIS, Chofiuddin; NUGROHO, Gatot Wahyu. Analysis of Human Resources Competence in the Implementation of SAK EMKM on the Quality of MSME Financial Reports: Combination Method. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), [S. l.], v. 6, n. 1, p. 77–90, 2022. DOI: 10.36555/jasa.v6i1.1813. Disponível em: https://journalfeb.unla.ac.id/index.php/jasa/article/view/1813. Acesso em: 13 feb. 2026.