DELPIERO SIRINGORINGO, Zefanya Ieremia; KARSAM, Karsam. Implementation of Audit Standards in General Audits for MSMEs: Challenges and Solutions in Financial Statement Preparation. Journal Research of Social Science, Economics, and Management, [S. l.], v. 5, n. 2, p. 3223–3236, 2025. DOI: 10.59141/jrssem.v5i2.1054. Disponível em: https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/1054. Acesso em: 5 dec. 2025.