PRADISA, Riska; BABA, Amiruddin Islami MQ. Challenges of Implementing EMKM SAK in the Digitalization of MSMEs: A Qualitative Study of Business Actors’ Perceptions in the 5.0 Era. Business, Management & Accounting Journal (BISMA), Jakarta, ID, v. 3, n. 1, 2026. DOI: 10.70550/bisma.v3i1.199. Disponível em: https://ejournal.bacadulu.net/index.php/bisma/article/view/199.. Acesso em: 28 jun. 2026.