Wardani, A.K. et al. 2026. Implementation of Financial Accounting Standards in Micro, Small and Medium Enterprises (MSMEs) in Penajam Paser Utara Regency. Economics and Business Journal (ECBIS). 4, 6 (Aug. 2026), 3269–3276. DOI:https://doi.org/10.47353/ecbis.v4i6.557.