Lamaya, F. . (2023) “ANALYSIS OF OBSTACLES IN IMPLEMENTING FINANCIAL ACCOUNTING STANDARDS FOR MICRO SMALL AND MEDIUM ENTITIES IN MSMEs IN KUPANG CITY”, International Conference On Economics Business Management And Accounting (ICOEMA), 2, pp. 102-113. Available at: https://conference.untag-sby.ac.id/index.php/icoema/article/view/3008 (Accessed: 13January2026).