HARDY, Melvia Tsabitah; 						RISKI, Nanda Eca; 						ILMAWAN, Faiz Nuha.
 FROM COMPLIANCE TO CAPABILITY: HOW MSMES TRANSLATE  SUSTAINABILITY ACCOUNTING INTO BUSINESS DECISIONS.
<strong>Soedirman Accounting, Auditing and Public Sector Journal</strong>, [S.l.], v. 5, n. 1, p. 38-48, june 2026.
ISSN 2962-2336.
Available at: &lt;<a href="https://jos.unsoed.ac.id/index.php/saap/article/view/22420" target="_new">https://jos.unsoed.ac.id/index.php/saap/article/view/22420</a>&gt;. Date accessed: 22 aug. 2026.
doi: <a href="https://doi.org/10.32424/1.saap.2026.5.1.22420">https://doi.org/10.32424/1.saap.2026.5.1.22420</a>.