SUGIARTI, S. ADOPSI PENUH HARMONISASI STANDAR AKUNTANSI. JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN, [S. l.], v. 5, n. 2, 2017. Disponível em: https://jurnal.usahidsolo.ac.id/index.php/IAB/article/view/28. Acesso em: 8 oct. 2025.