FAISHAL RACHMAN WAHID; MASIYAH KHOLMI. DIGITALIZATION AND THE DILEMMA OF IMPLEMENTING SAK EMKM: A PHENOMENOLOGICAL STUDY OF COGNITIVE AND SOCIO-TECHNICAL BARRIERS IN MULTISECTOR MSMES IN SERANG CITY. International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET), [S. l.], v. 4, n. 5, p. 2009–2015, 2025. DOI: 10.54443/ijset.v4i5.955. Disponível em: https://ijset.org/index.php/ijset/article/view/955. Acesso em: 11 sep. 2025.