Ovami, D.C., Pangestu, R. , Silalahi, A.D. and Dewi, R.S. 2023. The behavior of SMEs in Implementation of financial accounting standards for SMEs to increase performance. AMCA Journal of Community Development. 3, 1 (Jul. 2023), 58–64. DOI:https://doi.org/10.51773/ajcd.v3i2.203.