MANIK, Jems ker Prima; SADAWA, Swuardin; SIALLAGAN, Hamonangan. Konvergensi International Financial Reporting Standard (IFRS) di Indonesia: Analisis Perkembangan, Hambatan Implementasi, dan Implikasinya terhadap Kualitas Pelaporan Keuangan. Jurnal Ekonomi, Akutansi dan Manajemen Nusantara, [S. l.], v. 5, n. 1, p. 680–687, 2026. DOI: 10.55338/jeama.v5i1.1065. Disponível em: https://ejournal.loddosinstitute.org/index.php/jeama/article/view/1065. Acesso em: 14 oct. 2026.