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Yanto, Heri, Arief Yulianto, Lesta Karolina Boru Sebayang, and Fian Mulyaga. “Improving The Compliance With Accounting Standards Without Public Accountability (SAK ETAP) By Developing Organizational Culture: A Case Of Indonesian SMEs”. Journal of Applied Business Research 33, no. 5 (September 1, 2017). Accessed August 30, 2026. https://journals.klalliance.org/index.php/JABR/article/view/365.

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