Maghfiroh S, Primasari D. Determinants of Bounded Rationality Theory to The Use of Indonesian Accounting Standards for Non-Publicly-Accountable Entities in SMEs. FABA [Internet]. 2022 Jan. 6 [cited 2026 Oct. 18];3(2):171-5. Available from: http://faba.bg/index.php/faba/article/view/88